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Dear Ms. Holley and Ms. Lander:

You have asked substantially the following question:

What procedure is available for the disposition of tax certificates held by a private individual on real property to which the county acquired title subsequent to the issuance of the tax certificates?

You state that the county has acquired title to real property subject to tax certificates held by private individuals. There appears to be a discrepancy in the time frame the tax certificates may have been issued.1 However, for purposes of this discussion, it is assumed that the tax certificates have been issued…