This procedure is for transferring a parcel of real property in the assessment records where the deed was recorded by the Clerk of the Court without the taxes first having been paid.

If the parcel of land was transferred prior to July 1, the assessment records should be corrected and the corrected tax bill for that tax year should be issued to the new owner. If the transfer was after July 1, then the assessment records should be corrected to reflect that transfer for the following tax year.

However, in the latter situation if taxes are unpaid for the current tax year and the deed recorded in error, the collector should be instructed to forward a copy of the bill for taxes due to the new owner calling his attention to the fact that a first lien exists on his property for the payment of the taxes on which the county may foreclose. 1/