(1)(a) Within 10 days after a check received by the tax collector for payment of taxes is dishonored, the tax collector shall notify the maker of the check that the check has been dishonored. The tax collector shall cancel the official receipt issued for the dishonored check and shall make an entry on the tax roll that the receipt was canceled because of a dishonored check. Where practicable, the tax collector shall make a reasonable effort to collect the moneys due before canceling the receipt.
(b) The tax collector shall retain a copy of the canceled tax receipt and the dishonored check for the period of time required by law.
(2)(a) When a check received by the tax collector for the purchase of a tax certificate is dishonored and the certificate has not been delivered to the bidder, the tax collector shall retain the deposit and resell the tax certificate. If the certificate has been delivered to the bidder, the tax collector shall notify the department, and, upon approval by the department, the certificate shall be canceled and resold.
(b) When a bidder’s deposit is forfeited, the tax collector shall retain the deposit and resell the tax certificate.
1. If the tax certificate sale has adjourned, the tax collector shall readvertise the tax certificate to be resold. When the bidder’s deposit is forfeited and the certificate is readvertised, the deposit shall be used to pay the advertising fees before other costs or charges are imposed. Any portion of the bidder’s forfeit deposit that remains after advertising and other costs or charges have been paid shall be deposited by the tax collector into his or her official office account. If the tax collector fails to require a deposit and tax certificates are resold, the advertising charges required for the second sale shall not be added to the face value of the tax certificate.
2. If the tax certificate sale has not been adjourned, the tax collector shall add the certificates to be resold to the sale list and continue the sale until all tax certificates are sold.