Online payments may be made by:

Electronic Check – You must know the routing number and account number to make a payment.

Credit/Debit Cards – All major credit cards (Visa/MasterCard/Discover/American Express) are accepted. Payments made by credit card will incur an additional convenience fee.

Things to Remember

• In order to make a payment online you must click on the shopping cart icon, under the words Add to Cart.

• You can make payments on multiple properties by returning to the Property Search screen and look up another property’s information. Click on the Add to Cart button to pay the property taxes. Click on the Cart button when all parcels being paid are in the shopping cart. In the cart you can either adjust payment amounts and click on the word Update or click on the Checkout  button to begin the checkout process.

• Partial payments may be made through this system. The full amount of the yearly taxes owing must be added to the cart first and then the amount can be adjusted in the shopping cart itself.

• Do NOT use the back button while navigating through pages within the on-line tax payment pages or in the shopping cart. This can and will place any payment being made into a “pending” status, which will not allow you to complete the payment without having the shopping cart reset by someone from the Treasurer’s office.

• If you do not receive a payment confirmation, assume that your payment was NOT successful.

If you experience difficulties with the on-line credit card payment site, please review the Frequently Asked Questions or call 877-590-5097.

Tax payments can be made in person at the Finance Office, by check through the mail or dropped off in the secure drop box in front of the Courthouse at 211 9th Street South in Fargo. The drop box is checked several times a day. If residents want a receipt for their payment, please note that on the check; make sure the check and payment stub is in an envelope. 

If residents intend to make payments in person at the Finance Office, we encourage them to bring statements and/or parcel numbers with them to ensure efficiency and avoid long wait times. If they do not have their statements or parcel numbers, they may be asked to return with proper documentation. 

2-Year Tax Abatement - Properties with new construction may qualify for a two-year tax abatement. What this abatement does is take $150,000 off of the true & full value of the home, for figuring real estate property taxes, for two years. The two-year tax abatement does not reduce special assessments or drain taxes.

An example of this abatement would be a property will a true & full value of $300,000 would be reduced to $150,000 for two years to figure the consolidated property tax amount.
Full Assessment (No Abatement):
$300,000 home = Net Consolidated Tax $3,881.38
Reduced Assessment (With the Abatement):
$300,000 - $150,000 = $150,000 = Net Consolidated Tax $1,940.69

This exemption must be applied for through the appropriate city or county assessor’s office.

Click here for additional information about the two-year tax abatement.

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Primary Residence Credit - The Primary Residence Credit (PRC) was established during the 2023 Legislative Session under House Bill 1158. The credit provides all North Dakota homeowners with the option to apply for a state property tax credit through the North Dakota Office of State Tax Commissioner.

Homeowners with an approved application may receive up to a $500 credit against their property tax obligation. 

To be eligible for the credit, you must own a home (house, mobile home, town home, duplex, or condo) in North Dakota and reside in it as your primary residence. 

2024 PRC Abatement Short Form
2025 PRC Abatement Short Form 

Click here to learn more about the Primary Residence Credit

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Homestead Credit – The Homestead Property Tax Credit and Renter’s Refund are property tax credits available to eligible North Dakotans. Individuals may qualify for a property tax credit or partial refund of the rent they pay, if one of the following requirements is met:

• 65 years of age or older, OR
• An individual with a permanent and total disability
  • Proof of total disability must be established by a certificate from a licensed physician or a written determination of disability from the Social Security Administration or federal or state agency authorized to certify an individual’s disability.
  • There is no age requirement for those with a permanent and total disability.
  • A homeowner or renter with disability must meet the same requirements, except for age, as a senior citizen homeowner or renter.

For a married couple who are living together, only one may apply for the Homestead Property Tax Credit or Renter’s Refund. Only the spouse applying for the credit needs to be 65 years of age or older, or permanently and totally disabled.

Click here for more information about the homestead credit.

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Disabled Veteran’s Credit – This credit is available to disabled military veterans with a service-connected disability of 50% or greater. This credit must be applied for through the appropriate city or county assessor’s office.

Click here for more information about the disabled veteran’s credit.

Sample Property Tax Statement: 

See below for an explanation of the different areas of the Property Tax Statement.

The parcel number is a unique number associated with your property. This number does not change unless a parcel is split into multiple parcels or combined with another parcel. A split or combination would create a new parcel number.

The statement number is a unique tax bill number assigned to a property each year when the tax bills are generated. This number will change every year.

The Net Consolidated Tax is figured by adding all of the individual taxing entities (City, Park, School, Fire & Etc.) mill levies and taking that mill levy times the taxable value of a property less any state-paid property tax relief. Unfortunately beginning with the 2017 tax year, the ND State Legislature has done away with the 12% state-paid property tax relief program. Below is an example of how Net Consolidated Tax is figured on a residential property:

Special Assessments are a method used by cities or other taxing entities to pay for infrastructure improvement projects that benefit specific parcels of land. The cost of these projects is divided amongst the properties that benefit from them. Not all parcels have special assessments on them and special assessments may be paid off at any time. Until all special assessments on a parcel have been paid, the county will bill a yearly installment of special assessments on the property tax statement.

Drains are taxes for specific water/drainage projects that benefit specific parcels of land. Drain taxes can function similarly to a special assessment as sometimes there is a balance that can be paid off and differently in that sometimes drain taxes are ongoing maintenance charges that will generally continue as long as the drain is in existence.

Tax Payment Options – Taxes paid in full on or before February 15th of each year receive a 5% discount off of the consolidated property tax amount. Discount is not available on special assessments and drain taxes.

If not paying in full to take advantage of the discount, taxes may be paid in two installments with the first half being due by March 1st and the second half being due by October 15th.

If a tax payment deadline falls on a weekend or county holiday the deadline is the next business day. If mailing in a payment the payment must be postmarked  by the deadline or it will be considered late and subject to normal penalties. It is recommended to take your payment to a main post office to be mailed to ensure it has the correct postmark.

If tax payments are not paid by the installment deadlines the taxes are subject to the following penalties:

            Penalty on 1st installment & Specials                              Penalty on 2nd installment

                        March 1st         3%                                                       October 15th   6%

                        May 1st            6%

                        July 1st              9%

                        October 15th   12%

For taxes owing for prior years, interest is assessed at the rate of 1% per month. Interest is added on the first of the month.

True and Full Value/Taxable Value  

The TAXABLE VALUATION is that value to which the taxation rate is applied to calculate the amount of tax due. An assessor first sets the TRUE AND FULL VALUE of each taxable property in the county. For residential and commercial property, true and full is market value. For agricultural property, it’s the productivity value. The assessor’s values are reviewed by the local city and township boards of equalization. Those values are further reviewed by the county director of equalization who makes recommendations to the county board of equalization. The state board of equalization finalizes these values. The equalization process ensures that like property is assessed equitably across the various city, township and county boundaries.

The TRUE AND FULL VALUE is reduced by 50% to arrive at the ASSESSED VALUE. The assessed value is then multiplied by 9% to determine the TAXABLE VALUATION of residential property. For all other property, the assessed value is multiplied by 10% to determine TAXABLE VALUATION.

Tax Payments may be made by cash, check or credit card. There is a 2.65% convenience fee with all credit card payments and a flat $1.50 fee for processing e-checks.

Please note that if your mortgage company pays the real estate taxes for your property you will still receive a property tax statement in the mail from our office. This is to let you know what your property taxes are and is for your information only.  

Enter Property Value:*

Choose the Property Type: Residential 4.5% Commercial 5% Agricultural 5%

Choose the appropriate jurisdiction levy: < City of Fargo-Fargo School Dist ---- 298.43 City of Fargo-West Fargo School Dist ---- 289.98 City of Fargo-Kindred School Dist ---- 287.70 City of West Fargo ---- 306.19 City of Alice ---- 222.10 City of Amenia ---- 193.40 City of Argusville ---- 231.67 City of Arthur ---- 250.75 City of Ayr ---- 154.15 City of Briarwood ---- 284.55 City of Buffalo ---- 219.54 City of Casselton ---- 282.41 City of Davenport ---- 294.26 City of Enderlin ----363.37 City of Frontier ---- 229.01 City of Gardner ---- 206.40 City of Grandin ---- 259.57 City of Harwood-SE Cass Water Resource District ---- 259.06 City of Harwood-Rush River Water Resource District ---- 262.06 City of Horace-West Fargo School District ---- 285.88 City of Horace-Kindred School District ---- 292.60 City of Hunter ---- 249.05 City of Kindred-SE Cass Water Resource District ---- 286.93 City of Kindred-Maple River Water Resource District ---- 287.93 City of Leonard ---- 243.76 City of Mapleton ---- 287.03 City of North River ---- 251.00 City of Oxbow ---- 249.75 City of Page ---- 184.90 City of Prairie Rose ---- 233.48 City of Reiles Acres ---- 244.14 City of Tower City ---- 186.64 Addison Twp-Kindred Sch ---- 225.72 Addison Twp-Mapleton Sch ---- 215.83 Addison Twp-Central Cass Sch ---- 195.25 Amenia Twp-Northern Cass Sch ---- 184.07 Amenia Twp-Northern Cass Sch, Arthur Fire ---- 202.34 Amenia Twp-Central Cass Sch ---- 195.81 Amenia Twp-Central Cass Sch, Arthur Fire ---- 208.81 Arthur Twp-Hunter Fire ---- 194.53 Arthur Twp-Arthur Fire ---- 202.53 Ayr Twp-Maple Valley Sch, Page Fire ---- 164.61 Ayr Twp-Maple Valley Sch, Buffalo Fire ---- 171.61 Ayr Twp-Page Sch, Page Fire, Maple River WRD ---- 161.61 Ayr Twp-Page Sch, Page Fire, Rush River WRD ---- 163.61 Ayr Twp-Page Sch, Buffalo Fire ---- 168.61 Barnes Twp-Fargo Sch ---- 206.74 Barnes Twp-Fargo Sch, Horace Fire ---- 219.54 Barnes Twp-West Fargo Sch ---- 198.29 Bell Twp-Hunter Fire ---- 195.07 Bell Twp-Grandin Fire ---- 195.07 Berlin Twp-West Fargo Sch ---- 219.29 Berlin Twp-Central Cass Sch ---- 191.81 Berlin Twp-Central Cass Sch, Argusville Fire ---- 201.54 Berlin Twp-Northern Cass Sch---- 198.34 Berlin Twp-Northern Cass Sch, Arthur Fire ---- 203.07 Berlin Twp-Northern Cass Sch, Argusville Fire ---- 195.07 Buffalo Twp ---- 180.17 Casselton Twp-Maple River WRD ---- 193.81 Casselton Twp-Rush River WRD ---- 195.81 Clifton Twp-Maple Valley Sch ---- 169.88 Clifton Twp-Enderlin Sch, Enderlin Fire ---- 183.44 Clifton Twp-Enderlin Sch, Alice Fire ---- 178.83 Cornell Twp-Maple Valley Sch, Tower Fire ---- 191.94 Cornell Twp-Maple Valley Sch, Buffalo Fire ---- 191.63 Cornell Twp-Page Sch, Tower Fire ---- 188.94 Cornell Twp-Page Sch, Page Fire ---- 181.63 Cornell Twp-Page Sch, Buffalo Fire ---- 188.63 Davenport Twp-Kindred Fire ---- 228.36 Davenport Twp-Davenport Fire ---- 220.50 Dows Twp-Northern Cass School, Hunter Fire ---- 209.06 Dows Twp-Northern Cass School, Page Fire ---- 209.06 Dows Twp-MayPort Sch, Hunter Fire ---- 196.30 Dows Twp-MayPort Sch, Galesburg Fire ---- 196.30 Dows Twp-Page Sch, Page Fire ---- 177.60 Durbin Twp-Kindred Sch ---- 241.96 Durbin Twp-Mapleton Sch ---- 232.07 Durbin Twp-Central Cass Sch ---- 211.49 Eldred Twp-Maple Valley Sch ---- 169.93 Eldred Twp-Central Cass Sch ----194.86 Eldred Twp-Enderlin Sch ---- 178.88 Empire Twp-Northern Cass Sch -- 207.40 Empire Twp-Maple Valley Sch-Maple River WRD ---- 186.94 Empire Twp-Maple Valley Sch-Rush River WRD ---- 188.94 Empire Twp-Central Cass Sch-Maple River WRD ---- 211.87 Empire Twp-Central Cass Sch-Rush River WRD ---- 213.87 Empire Twp-Page School ---- 185.94 Erie Twp-Northern Cass School ---- 198.07 Erie Twp-Page School ---- 176.61 Everest Twp ---- 190.28 Fargo Twp ---- 206.74 Gardner Twp-Grandin Fire ---- 185.07 Gardner Twp-Arthur Fire ---- 193.07 Gill Twp-Maple Valley Sch ---- 164.88 Gill Twp-Central Cass Sch ---- 189.81 Gunkle Twp ---- 204.05 Harmony Twp-Mapleton Sch-Maple River WRD ---- 211.01 Harmony Twp-Mapleton Sch-Rush River WRD ---- 213.01 Harmony Twp-Central Cass Sch-Maple River WRD ---- 190.43 Harmony Twp-Central Cass Sch-Rush River WRD ---- 192.43 Harwood Twp-West Fargo Sch-SE Cass Water Resource District ---- 213.97 Harwood Twp-West Fargo Sch-Rush River Water Resource District ---- 216.97 Harwood Twp-W Fgo Sch, Argus Fire-SE Cass WRD ---- 218.97 Harwood Twp-W Fgo Sch-Argus Fire-Rush River WRD ---- 221.97 Harwood Twp-Northern Cass Sch ---- 182.75 Highland Twp-Central Cass Sch ---- 201.70 Highland Twp-Enderlin Sch ---- 185.72 Hill Twp-Maple Valley Sch, Tower Fire ---- 195.19 Hill Twp-Maple Valley Sch, Buffalo Fire ---- 194.88 Hill Twp-Enderlin Sch, Tower Fire ---- 204.14 Hill Twp-Enderlin Sch, Buffalo Fire ---- 203.83 Howes Twp-Maple Valley Sch ---- 176.88 Howes Twp-Maple Valley Sch, Buffalo Fire ---- 188.88 Howes Twp-Central Cass Sch ---- 213.81 Hunter Twp ---- 213.07 Kinyon Twp ---- 204.07 Lake Twp-Page Sch-Maple River WRD ---- 163.20 Lake Twp-Page Sch-North Cass WRD ---- 165.20 Lake Twp-Maple Valley Sch ---- 166.20 Leonard Twp-Kindred Sch ---- 229.07 Leonard Twp-Central Cass Sch ---- 198.60 Maple River Twp-Kindred Sch ---- 220.31 Maple River Twp-Central Cass Sch ---- 189.84 Mapleton Twp-W Fargo School-SE Cass WRD ---- 225.29 Mapleton Twp-W Fgo Sch-Maple River WRD ---- 226.29 Mapleton Twp-Mapleton Sch-Maple River WRD ---- 214.12 Noble Twp ---- 195.07 Normanna Twp-Davenport Fire-SE Cass WRD ---- 219.32 Normanna Twp-Davenport Fire-Maple River WRD ---- 220.32 Normanna Twp-Kindred Fire-SE Cass WRD ---- 236.18 Normanna Twp-Kindred Fire-Maple River WRD ---- 237.18 Page Twp-MayPort Sch, Galesburg Fire ---- 192.31 Page Twp-MayPort Sch, Page Fire ---- 202.31 Page Twp-Page Sch ---- 193.61 Pleasant Twp-Fargo Sch ---- 237.54 Pleasant Twp-Kindred Sch ---- 235.81 Pontiac Twp ---- 212.04 Raymond Twp-W Fargo Sch-SE Cass WRD ---- 213.85 Raymond Twp-W Fargo Sch-Maple River ---- 214.85 Raymond Twp-W Fargo Sch-Rush River WRD ---- 216.85 Raymond Twp-Mapleton Sch-Maple River ---- 202.68 Raymond Twp-Mapleton Sch-Rush River ---- 204.68 Raymond Twp-Central Cass Sch-Rush River WRD ---- 184.10 Raymond Twp-Central Cass Sch-Maple River WRD ---- 182.10 Reed Twp-Fargo Sch ---- 224.74 Reed Twp-West Fargo Sch ---- 216.29 Rich Twp-Maple River WRD ---- 181.65 Rich Twp-Rush River WRD ---- 183.65 Rich Twp-North Cass WRD ---- 183.65 Rochester Twp-Maple River WRD ---- 166.27 Rochester Twp-North Cass WRD ---- 168.27 Rush River Twp-Central Cass Sch ---- 192.26 Rush River Twp-Central Cass Sch, Arthur Fire ---- 205.26 Rush River Twp-Northern Cass Sch ---- 185.79 Rush River Twp-Northern Cass Sch, Arthur Fire ---- 203.52 Stanley Twp-Fargo Sch ---- 222.97 Stanley Twp-Kindred Sch ---- 221.24 Stanley Twp-West Fargo Sch ---- 223.52 Tower Twp-Tower Fire ---- 186.19 Tower Twp-Buffalo Fire ---- 185.88 Walburg Twp ---- 189.81 Warren Twp-Kindred Sch, Horace Fire ---- 254.23 Warren Twp-Kindred Sch, Davenport Fire-SE Cass WRD ---- 246.48 Warren Twp-Kindred Sch, Davenport Fire-Maple River WRD ---- 247.48 Warren Twp-West Fargo Sch, Horace Fire ---- 256.51 Warren Twp-W Fgo Sch, Davenport Fire-SE Cass WRD ---- 248.76 Warren Twp-W Fgo Sch, Davenport Fire-Maple River WRD ---- 249.76 Warren Twp-Mapleton Sch ---- 237.59 Watson Twp-Kindred Sch ---- 234.34 Watson Twp-Central Cass Sch, Enderlin Fire ---- 208.42 Watson Twp-Central Cass Sch, Leonard Fire ---- 203.87 Watson Twp-Enderlin Sch, Enderlin Fire ---- 192.44 Watson Twp-Enderlin Sch, Leonard Fire ---- 187.89 Wheatland Twp-Maple Valley Sch ---- 173.96 Wheatland Twp-Central Cass Sch-Maple River ---- 198.89 Wheatland Twp-Central Cass Sch-Rush River ---- 200.89 Wiser Twp ---- 195.07

Your estimated tax is:

Tax Cycle Calendar – Important Dates to Remember

December – Property tax statements are mailed during the first week to all property owners of record as of November 1st. Depending on when a property was transferred, new owners should contact the title company handling the closing of the property or review their closing statement to determine who is responsible for paying the taxes.

January – Tax season begins January 1st when taxes become due. All current year property taxes must be paid in full in order to record a deed to transfer ownership of a property.

February – A 5% discount is available off of real estate taxes if paid in full on or before February 15th *. Discount does not apply to special assessment and drain taxes.

March – The first installment of current real estate taxes is due by March 1st *. The first installment is ½ of the consolidated tax and all of the special assessment installment and drain taxes. If the first installment of taxes is not paid by March 1st a 3% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes.

May – If the first installment of taxes is not paid by May 1st * another 3% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes. Certified mailers of Notice of Foreclosure of Tax Lien go out to property owners and a $50 fee is assessed to parcels with delinquent taxes of three years.

July – If the first installment of taxes is not paid by July 1st * another 3% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes.

October – If the first installment of taxes is not paid by October 15th * a final 3% penalty is assessed. The second installment of taxes is due by October 15th. If the second installment is not paid by October 15th a 6% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes.

November – Notice of Tax Lien statements are mailed out to property owners with delinquent taxes letting them know when interest begins accruing and about the Notice of Foreclosure of Tax Lien process for properties with three years of taxes owing.

* If a tax payment deadline falls on a weekend or county holiday, the deadline is the next business day. If mailing in a payment the payment must be postmarked  by the deadline or it will be considered late and subject to normal penalties. It is recommended to take your payment to a main post office to be mailed to ensure it has the correct postmark.

For taxes owing for prior years, interest is assessed at the rate of 1% per month. Interest is added on the first of the month.

Tax Cycle Calendar – Important Dates to Remember (Mobile Home)

January – Mobile Home tax statements are mailed to all mobile home owners during the month of January.

February – A 5% discount is available off of mobile home taxes if paid in full on or before February 15th *.

March – The first installment of mobile home taxes is due by March 1st *. If the first installment of taxes is not paid by March 1st a 2% penalty is assessed. Statement of Taxes Owing are mailed out to mobile home owners with delinquent taxes.

April – If the first installment of taxes is not paid by April 1st * another 2% penalty is assessed.

May – If the first installment of taxes is not paid by May 1st * another 2% penalty is assessed.

June – If the first installment of taxes is not paid by June 1st * another 2% penalty is assessed.

July – If the first installment of taxes is not paid by July 1st * a final 2% penalty is assessed. The second installment of taxes is due by July 1st. If the second installment is not paid by July 1st a 2% penalty is assessed. Statement of Taxes Owing are mailed out to property owners with delinquent taxes.

August – If the second installment of taxes is not paid by August 1st * another 2% penalty is assessed.

A Warning & Notice for Delinquent Taxes letter is mailed out to mobile home owners with delinquent taxes.  10 business days after the mailing of the Warning & Notice letters, a Sheriff’s Letter is mailed out. This letter states that after 10 business days after the Sheriff’s Letter is mailed a notice will be posted on the mobile home stating that the home has been distrained for non-payment of mobile home taxes.

September – If the second installment of taxes is not paid by September 1st * another 2% penalty is assessed.

For properties with outstanding mobile home taxes, distrainment notices are posted by the Sheriff’s office on those mobile homes, a Notice of Sale is published in the Fargo Forum newspaper, and the sale of those mobile homes takes place at the front door of the Cass County Courthouse on the specified date as published in the Notice of Sale.

October – If the second installment of taxes is not paid by October 1st * a final 2% penalty is assessed.

* If a tax payment deadline falls on a weekend or county holiday the deadline is the next business day. If mailing in a payment the payment must be postmarked  by the deadline or it will be considered late and subject to normal penalties. It is recommended to take your payment to a main post office to be mailed to ensure it has the correct postmark.

For taxes owing for prior years, interest is assessed at the rate of 1/2% per month. Interest is added on the first of the month.

Terms of Annual Sale

Sale Date -Third Tuesday in November

10:00 A.M.

Cass County Commission Room

1. Each parcel of land will be sold at auction to the highest bidder for not less than the posted minimum sale price. Terms are cash or check to be deposited immediately with the Cass County Finance Office. The county is deeding its interest in the property. We recommend the successful bidder perfect their title. The county issues what is known as a “county deed”. You should consult with your attorney before purchasing property and, when successful as a bidder, you should talk to your attorney about perfecting your title before investing any additional money in the property you purchase.
   
   Please note that the former owner has the right to redeem the property up until the time of sale by paying the entire amount of taxes, specials, penalty, and interest against the property.
   
   
2. The descriptions provided are based on the Official Records of the County Recorder’s Office and are presumed to be correct.
   
   
3. Prior to the sale, prospective purchasers are urged to examine the title, location, and desirability of available properties to their own satisfaction. The County makes no guarantee, expressed or implied, relative to the title, location or condition of the properties for sale. The County assumes no liability for any other possible liens, encumbrances or easements, recorded or not recorded.
   
   
4. Prospective purchasers are advised that some assessments which are levied by agencies or offices other than the County may still be outstanding after the tax sale; in addition, the I.R.S. has the option of redeeming, up to 120 days after the sale, any property on which there is an I.R.S. lien recorded.
   
   
5. If the successful purchaser desires a survey of the property, it will be at the purchaser’s own initiative and expense. The County makes no warranty, either expressed or implied, relative to the usability, the ground location, or property lines of the properties. The prospective purchaser must determine the exact location, desirability, and usefulness of the properties.
   
   
6. The sale of these properties should not, in any way, be equated to real estate sales by licensed salesmen, brokers and realtors. The County cannot guarantee the condition of the property nor assume any responsibility for conformance to codes, permits or zoning ordinances. You should inspect the property before investing. The burden is on the purchaser to thoroughly research, before the sale, any matters relevant to his or her decision to purchase, rather than on the county, whose sole interest is the recovery of back taxes.
   
   
7. A person is unqualified to be the highest bidder for a property if the person owns delinquent taxes in any North Dakota county.
   
   
8. Your bid is an irrevocable offer to purchase the asset.
   
   
9. Successful bidder shall state, in writing, the name(s) and address(es) in which the County Deed shall be issued. Note that the property will be deeded in the name of the bidder unless the bidder has written, signed permission from another party to record the deed in their name.
   
   
10. A copy of the deed will be mailed to the purchaser after it is signed by the Chairman of the Cass County Commission. The County Recorder will send the original deed to the owner after recording is completed.
    
    
11. The minimum bid price includes all taxes, penalties, interest and annual installments of specials certified to the Cass County Auditor through the current tax year. The bid price also includes the estimated taxes and annual installment of special assessments for the upcoming tax year.
    
    
12. Upon delivery of the deed, the property becomes taxable to the purchaser for the following tax year.