State Surplus Funds Statute Links

Each state has a publicly available statute that governs surplus funds from tax sales and foreclosures. We list the citation so you can read the law in full at the source. We do not interpret these statutes or provide deadlines or claim procedures. For each state, follow the statute citation to read it in full, or use our state guide and county directory to find the right county office to contact.

Important: Surplus Funds List is a technology provider, not a law firm. The statute citations on this page are public references only and do not constitute legal advice, legal interpretation, or a recommendation to act. Statutes are subject to amendment, and procedures, deadlines, and required forms vary by county and by sale type. Always verify the current full statute text and consult a licensed attorney in the relevant state before relying on any information here.
StateStatute CitationCounty Directory
AlabamaAla. Code 40-10-28Browse counties →
AlaskaAS 29.45.480Browse counties →
ArizonaA.R.S. 42-18303Browse counties →
ArkansasArk. Code 26-37-205Browse counties →
CaliforniaRev. & Tax. Code 4675Browse counties →
ColoradoC.R.S. 39-11-151Browse counties →
ConnecticutConn. Gen. Stat. 12-157Browse counties →
DelawareDel. Code Title 9, 8779Browse counties →
FloridaF.S. 197.582Browse counties →
GeorgiaO.C.G.A. 48-4-5Browse counties →
HawaiiHRS 231-61Browse counties →
IdahoIdaho Code 31-808Browse counties →
Illinois35 ILCS 200/21-260Browse counties →
IndianaIC 6-1.1-24-6.4Browse counties →
IowaIowa Code 446.37Browse counties →
KansasK.S.A. 79-2803Browse counties →
KentuckyKRS 426.530Browse counties →
LouisianaLa. R.S. 47:2196Browse counties →
MaineMe. Rev. Stat. 36-949Browse counties →
MarylandMd. Code Tax-Prop. 14-818Browse counties →
MassachusettsM.G.L. c. 60 28Browse counties →
MichiganMCL 211.78tBrowse counties →
MinnesotaMinn. Stat. 281.25Browse counties →
MississippiMiss. Code 27-43-3Browse counties →
MissouriMo. Rev. Stat. 140.230Browse counties →
MontanaMCA 15-18-221Browse counties →
NebraskaNeb. Rev. Stat. 77-1837Browse counties →
NevadaNRS 361.585Browse counties →
New HampshireRSA 80:88Browse counties →
New JerseyN.J.S.A. 54:5-32Browse counties →
New MexicoNMSA 7-38-71Browse counties →
New YorkRPTL 1194Browse counties →
North CarolinaN.C.G.S. 105-374Browse counties →
North DakotaN.D.C.C. 57-28-20Browse counties →
OhioORC 5721.20Browse counties →
Oklahoma68 O.S. 3131Browse counties →
OregonORS 312.010Browse counties →
Pennsylvania72 P.S. 5860.205Browse counties →
Rhode IslandRIGL 44-9-37Browse counties →
South CarolinaS.C. Code 12-51-130Browse counties →
South DakotaSDCL 21-47-18Browse counties →
TennesseeTenn. Code 67-5-2702Browse counties →
TexasTex. Tax Code 34.04Browse counties →
UtahUtah Code 57-1-29Browse counties →
VermontVt. Stat. 32-5061Browse counties →
VirginiaVa. Code 58.1-3967Browse counties →
WashingtonRCW 84.64.080Browse counties →
West VirginiaW. Va. Code 11A-3-45Browse counties →
WisconsinWis. Stat. 75.36Browse counties →
WyomingWyo. Stat. 34-4-113Browse counties →

How to use this table

  • Read the statute at the source. The citation is a starting point. Read the full statute text on your state legislature's official website to see the current language.
  • Find the county that held the sale. Use the county directory link to find official contact info for the clerk, treasurer, or sheriff who handled the sale. They are the authoritative source for procedures, deadlines, and forms.
  • This is not legal advice. We are a technology provider, not a law firm. Consult a licensed attorney in the relevant state for guidance on your specific situation.

Disclaimer: This content is for informational purposes only and does not constitute legal, financial, or professional advice. Surplus Funds List is a technology provider and does not practice law or provide legal counsel. Data accuracy depends on the publishing county. For legal guidance regarding your specific situation, consult a licensed attorney in your state. Links to publicly available county records are provided as a convenience and do not imply endorsement or guarantee of accuracy.