Judicial vs. Non-Judicial Foreclosure by Jurisdiction
Legal information, not legal advice. Every cell traces to the cited primary sources on the linked jurisdiction page. Verify against those sources before acting. Last verified: 2026-06-02.
Overview
This reference aggregates the process-classification fields from Module 0 (Identity & Classification) and Module 4 (Mortgage Foreclosure) of all 56 jurisdiction pages. For each jurisdiction it records three things: (1) the tax foreclosure process — whether delinquent ad valorem taxes are enforced judicially (court judgment/decree of sale), administratively/non-judicially (a treasurer, collector, or auditor conveys a deed by operation of statute with no court action), or by both tracks; (2) the mortgage foreclosure process — judicial, non-judicial (power-of-sale under a deed of trust/mortgage), or both; and (3) the sale officer — the person or office that actually conducts the sale (treasurer, sheriff, clerk, trustee, commissioner, master, referee, or municipal collector).
Two cross-cutting patterns emerge. First, the tax and mortgage tracks frequently diverge within the same state: a jurisdiction may foreclose taxes administratively but require judicial process for mortgages (e.g., Florida, New Mexico, West Virginia), or the reverse (e.g., New Jersey, Maryland, Illinois, where tax foreclosure is judicial but mortgage foreclosure runs through a power-of-sale or quasi-judicial trustee). Second, the sale officer rarely maps one-to-one to the process label: judicial mortgage sales are conducted variously by sheriffs (Indiana, Ohio, Wisconsin), referees (New York), commissioners (Kentucky, North Carolina judicial track), special masters (New Mexico), or court-appointed committees (Connecticut), while non-judicial mortgage sales are run by a private trustee (most deed-of-trust states) or by the mortgagee itself (Alabama, Georgia, Massachusetts, Mississippi, New Hampshire, Rhode Island).
A third recurring feature is the “both” classification. Many states retain a dormant judicial path alongside a dominant non-judicial one (e.g., the deed-of-trust states that also permit judicial mortgage foreclosure), and several run parallel tax-enforcement systems (Alabama’s sale-of-land vs. sale-of-tax-liens; Ohio’s common-pleas foreclosure vs. board-of-revision expedited path; Connecticut’s § 12-157 collector’s-deed sale vs. judicial lien foreclosure; Wisconsin’s in-rem action vs. tax-deed-by-notice). Where a state has both, the table names both and flags the dominant route. Territories cluster at the judicial end for mortgages; two territories (CNMI, American Samoa) and Alaska have no investor tax-lien/tax-deed system at all.
Comparative table
| Jurisdiction | Tax foreclosure process | Mortgage foreclosure process | Sale officer | Key statute(s) |
|---|---|---|---|---|
| alabama | Both — sale-of-land is administrative/probate (§ 40-10-11/-13); sale-of-tax-liens requires judicial foreclosure of redemption (§ 40-10-197) | Both, predominantly non-judicial power-of-sale | Tax: judge of probate (land) / tax collecting official (liens). Mortgage: mortgagee/trustee (auctioneer/attorney) | Ala. Code §§ 40-10-11, -13, -197; 35-10-13; 6-5-248 |
| alaska | Judicial — annual general in-rem foreclosure in superior court | Both, predominantly non-judicial trustee’s sale (deed of trust) | Tax: municipality (borough/city); judgment/deed via superior court clerk. Mortgage: trustee; superior court/sheriff (judicial) | AS 29.45.330/.360/.380; 34.20.070 |
| arizona | Judicial — action to foreclose the right to redeem | Both, predominantly non-judicial | Tax: county treasurer. Mortgage: trustee (non-judicial); sheriff (judicial/execution) | A.R.S. tit. 42 (tax); 33 (deeds of trust) |
| arkansas | Administrative — COSL statutory forfeiture/certification + public auction (not judicial, not sheriff) | Both, predominantly non-judicial (Statutory Foreclosure Act of 1987) | Tax: Commissioner of State Lands. Mortgage: trustee/attorney-in-fact/mortgagee | Ark. Code §§ 26-37-101, -202; 18-50-104, -106 |
| california | Administrative — tax collector statutory power of sale; no court action | predominantly non-judicial (power of sale under deed of trust); judicial available | Tax: county treasurer-tax collector. Mortgage: trustee/substitute trustee; referee/levying officer (judicial) | RTC §§ 3691, 3692, 3698.5; Civ. Code § 2924 |
| colorado | Administrative — county treasurer conducts lien sale, redemption, deed auction; no court action | Non-judicial via public trustee, but a court Rule 120 order authorizing sale is required | Tax: county treasurer. Mortgage: public trustee (county official) | C.R.S. tit. 39 art. 11/11.5; tit. 38 art. 38 |
| connecticut | Both — administrative/non-judicial § 12-157 collector’s sale; and judicial foreclosure of tax liens (§§ 12-181, 12-182) | Judicial only — strict foreclosure (default) or foreclosure by sale | Tax: municipal tax collector (§ 12-157); Superior Court (judicial). Mortgage: court-appointed committee (foreclosure by sale) | CGS §§ 12-157, 12-181, 12-182; 49-1, 49-24 |
| delaware | Judicial — monition method; court-confirmed sheriff’s sale | Judicial — scire facias sur mortgage | Tax & Mortgage: county sheriff (Superior Court execution sale) | 9 Del. C. (monition); 10 Del. C. (sci. fa.) |
| florida | Administrative/clerk-conducted — no court judgment; clerk conducts tax-deed auction (§ 197.502, .542) | Judicial (Chapter 45) | Tax: tax collector (certificate) / clerk of circuit court (tax deed). Mortgage: clerk of circuit court | Fla. Stat. §§ 197.502, .542; ch. 45 |
| georgia | Non-judicial — levy & sale under tax execution (fi. fa.); redemption barred by statutory notice | predominantly non-judicial (power of sale in security deed); judicial rare | Tax: tax commissioner/collector or sheriff (levying officer). Mortgage: trustee/secured creditor or its attorney | O.C.G.A. §§ 48-4-1, -45, -46; 44-14-162 |
| hawaii | Administrative/non-judicial — “foreclosure without suit” by county tax director | Both — judicial (HRS 667 Pt IA) and non-judicial power-of-sale (HRS 667 Pt II) | Tax: county finance director/tax collector. Mortgage: commissioner (judicial) or mortgagee/trustee (non-judicial) | ROH § 8-5.2; HRS ch. 667 |
| idaho | Administrative — county tax collector issues deed after § 63-1006 hearing; no court action | Both, predominantly non-judicial (deed-of-trust trustee’s sale) | Tax: county tax collector/treasurer; board of county commissioners. Mortgage: trustee (non-judicial); sheriff (judicial) | Idaho Code §§ 63-1005, -1006; 31-808; tit. 45 ch. 15 |
| illinois | Judicial-overlay administrative — county collector obtains annual judgment & order of sale; certificate holder petitions circuit court for tax deed | Judicial (735 ILCS 5/15-1101 et seq.) | Tax: county collector/treasurer. Mortgage: sheriff or court-appointed selling officer | 35 ILCS 200/21-150, /22-30; 735 ILCS 5/15 |
| indiana | Judicial/administrative hybrid — court judgment & order of sale before auction; certificate holder petitions court for tax deed | Judicial (decree + sheriff’s sale) | Tax: county auditor (with treasurer). Mortgage: sheriff | IC 6-1.1-24-4.6/-4.7, -25-4.6; 32-29-7 |
| iowa | Administrative — treasurer conducts annual sale and issues deed after redemption-expiration notice; no court action | Both — judicial default (ch. 654); limited non-judicial track (ch. 655A) for non-ag, non-owner-occupied | Tax: county treasurer. Mortgage: sheriff (judicial execution sale) | Iowa Code §§ 446.7, 447.9, 448.1; ch. 654, 655A |
| kansas | Judicial — county counselor files action; court-ordered sale | Judicial (sheriff’s sale on court order) | Tax: county treasurer (bid-in). Mortgage: sheriff | K.S.A. 79-2801 et seq.; 60-2414 |
| kentucky | Judicial — third-party purchaser/taxing unit sues to enforce KRS 134.420 lien; master-commissioner sale | Judicial (no power-of-sale; circuit court + master-commissioner sale) | Tax & Mortgage: master commissioner (sells in both). County clerk sells the certificate | KRS 134.128, 134.420, 134.546, 426.520–530 |
| louisiana | Judicial (post-2026) — unredeemed tax lien foreclosed in court | Judicial (executory or ordinary process) | Tax & Mortgage: sheriff (ex-officio tax collector) / City of New Orleans | La. R.S. tit. 47 (post-2026); C.C.P. (executory process) |
| maine | Automatic/administrative — foreclosure by operation of law 18 months after lien recorded (§ 943); optional judicial waiver track (§ 944) | Judicial — civil action in Superior/District Court (§ 6321) | Tax: municipal tax collector/treasurer/officers; post-foreclosure sales via licensed broker. Mortgage: court process | 36 M.R.S. §§ 943, 944, 943-C; 14 M.R.S. § 6321 |
| maryland | Judicial — foreclosure of the right of redemption | Quasi-judicial / power-of-sale under court supervision | Tax: county collector/treasurer (Director of Finance). Mortgage: trustee (named/substitute) | Md. Tax-Prop. § 14-820 et seq.; RP/Rules (foreclosure) |
| massachusetts | Judicial — exclusive jurisdiction in the Land Court (G.L. c. 60 §§ 64, 65) | Both, predominantly non-judicial power of sale (G.L. c. 244 § 14) | Tax: municipal treasurer/collector or private tax-title assignee; Land Court. Mortgage: mortgagee/trustee | G.L. c. 60 §§ 64, 65; c. 244 § 14 |
| michigan | Judicial — in-rem; circuit court judgment of foreclosure (MCL 211.78k) | Both — foreclosure by advertisement (non-judicial) dominant; judicial available | Tax: county treasurer as FGU. Mortgage: sheriff (by advertisement) | MCL 211.78k; 600.3201, 600.3101 |
| minnesota | Administrative/judgment-based — tax judgment, land sold to State, automatic forfeiture on redemption expiry | Both — by advertisement (non-judicial, ch. 580) dominant; by action (judicial, ch. 581) | Tax: county auditor/county board. Mortgage: county sheriff (by advertisement) | Minn. Stat. 281.17/.18/.23, 282.01; ch. 580, 581 |
| mississippi | Administrative — lien matures by operation of law 2 years after sale; Chancery Clerk issues deed on demand | Both, predominantly non-judicial power-of-sale (deed of trust) | Tax: county tax collector (sale); Chancery Clerk (redemption). Mortgage: trustee (or substitute) | Miss. Code §§ 27-41-59/-79, 27-45-1/-23; 89-1-55 |
| missouri | Both — administrative collector sale (ch. 140, default) and judicial (ch. 141: St. Louis City/Jackson Co./opt-in) | Non-judicial (deed-of-trust trustee’s sale); judicial available but rare | Tax: county collector (ch. 140) / sheriff under court order (ch. 141). Mortgage: trustee | RSMo ch. 140, ch. 141; 443.290, 443.310 |
| montana | Administrative — county treasurer issues tax deed (or auction) after notice; no court action | Both — predominantly non-judicial (Small Tract Financing Act); judicial available | Tax: county treasurer. Mortgage: trustee (STFA); sheriff (judicial) | MCA §§ 15-18-211, -220, -411; tit. 71 ch. 1 |
| nebraska | Both — administrative treasurer’s-deed track and judicial district-court foreclosure (deed route capped post-LB 727) | Both — judicial mortgage foreclosure and non-judicial power-of-sale (Trust Deeds Act) | Tax: county treasurer; sheriff/court (judicial). Mortgage: trustee (non-judicial) or sheriff (judicial) | Neb. Rev. Stat. §§ 77-1807/-1837/-1902; 76-1005 |
| nevada | Administrative — no court action; tax receiver deeds to treasurer-as-trustee; commissioners order sale | Both, predominantly non-judicial (deed-of-trust trustee’s sale, NRS 107.080) | Tax: county treasurer (as trustee). Mortgage: trustee (non-judicial); sheriff (judicial) | NRS 361.585, 361.595; 107.080; ch. 40 |
| new-hampshire | Administrative — collector executes deed 2 years after lien execution; municipality may refuse deed | Non-judicial (power of sale, RSA 479:25) dominant; strict/judicial also exist | Tax: municipal tax collector; governing body authorizes sale. Mortgage: mortgagee (or auctioneer/attorney) | RSA 80:76, 80:42, 80:80; 479:25 |
| new-jersey | Judicial — foreclosure of the right of redemption | Judicial only (Fair Foreclosure Act) | Tax: municipal tax collector. Mortgage: county sheriff (court may appoint a referee) | N.J.S.A. 54:5 (TSL); 2A:50 (Fair Foreclosure Act) |
| new-mexico | Administrative — collection-and-sale by the state Property Tax Division | Judicial (residential loans proceed judicially) | Tax: state Property Tax Division (Taxation & Revenue Dept.). Mortgage: special master (court-appointed) | NMSA tit. 7 (PTD); 39-5 / Home Loan Protection Act |
| new-york | Judicial (in rem) — RPTL Art. 11, Title 3 | Judicial only (no power-of-sale) | Tax: enforcing officer of the tax district. Mortgage: referee appointed by the court | RPTL Art. 11 Tit. 3; RPAPL Art. 13 |
| north-carolina | Both — judicial (G.S. 105-374, mortgage-style) and in rem (G.S. 105-375); taxing unit elects | predominantly non-judicial power-of-sale (deed of trust); judicial available | Tax: court-appointed commissioner (105-374) or sheriff (105-375); surplus held by clerk of superior court. Mortgage: trustee or commissioner | G.S. 105-374, 105-375; ch. 45 art. 2A/29A |
| north-dakota | Administrative — county auditor forecloses lien by notice and issues deed; separate judicial route (ch. 32-31) exists | Judicial — foreclosure by action (ch. 32-19); by-advertisement (ch. 35-22) exists but action dominant | Tax: county auditor. Mortgage: county sheriff (or deputy/court-appointed person) | NDCC ch. 57-28; 32-19; 32-31; 35-22 |
| ohio | Both — judicial (common pleas, R.C. 5721.18) and administrative/expedited (board of revision, R.C. 323.65–.79) | Judicial (court order of sale; equity of redemption cut off at confirmation) | Tax & Mortgage: sheriff (execution sales); county auditor (forfeited-land sales) | R.C. 5721.18, 323.65–.79, 5723; 2329.33 |
| oklahoma | Administrative — county treasurer conducts sale and resale; no court judgment for resale deed | Judicial (foreclosure suit → sheriff’s sale → confirmation) | Tax: county treasurer. Mortgage: sheriff | 68 O.S. §§ 3105, 3125, 3131; 12 O.S. § 686 |
| oregon | Judicial in rem — court proceeding by tax collector and DA against the property | Both — predominantly non-judicial trustee’s sale; judicial available (ch. 88) | Tax: county (county tax collector runs ch. 312; county disposes post-foreclosure). Mortgage: trustee (non-judicial); sheriff (judicial) | ORS 312.050, 312.090, 312.500–.560; 86.705–.815 |
| pennsylvania | Both — RETSL: administrative upset sale + judicial (free-and-clear) sale on court petition with confirmation; MCTLA: judicial sheriff sale | Judicial only (no power-of-sale) | Tax: county Tax Claim Bureau (RETSL); sheriff (MCTLA). Mortgage: sheriff | RETSL 72 P.S. §§ 5860.601, .607, .610–.612; MCTLA 53 P.S. § 7283; Pa.R.C.P. 3129–3136 |
| rhode-island | Judicial as to extinguishing redemption — Superior Court petition to foreclose redemption (sale itself is administrative collector auction) | Both — non-judicial statutory power of sale is the norm; judicial available | Tax: municipal collector of taxes; Superior Court (redemption foreclosure). Mortgage: mortgagee (or attorney/auctioneer) | R.I. Gen. Laws §§ 44-9-8, 44-9-24, 44-9-25 |
| south-carolina | Administrative/non-judicial — county delinquent tax collector conducts levy, sale, deed without court action (Title 12 ch. 51) | Judicial — complaint in Court of Common Pleas, decided by master-in-equity/special referee (no power-of-sale clauses) | Tax: county delinquent tax collector; forfeited land commission bids in. Mortgage: master-in-equity, special referee, or clerk of court | S.C. Code §§ 12-51-50/-55/-90/-130; 12-59 (FLC) |
| south-dakota | Administrative — county treasurer issues deed after notice-of-intention; no court judgment | Both — judicial (Title 21 ch. 47) and non-judicial foreclosure by advertisement (Title 21 ch. 48) | Tax: county treasurer; county commissioners (post-deed surplus auction). Mortgage: sheriff (judicial); foreclosing party (advertisement) | SDCL 10-25-1/-8/-11/-39.1; 21-47, 21-48 |
| tennessee | Judicial — delinquent-tax attorney files in chancery court; court orders sale and confirms it | Non-judicial (power of sale, tit. 35 ch. 5) is the norm; judicial rare | Tax: clerk & master / chancery court under decree. Mortgage: trustee (or substitute) | Tenn. Code §§ 67-5-2405, -2414; tit. 35 ch. 5 |
| texas | Judicial — delinquent-tax suit → judgment → officer’s sale | predominantly non-judicial (power of sale under deed of trust); judicial available | Tax: sheriff or constable (“officer charged with selling”). Mortgage: trustee or substitute trustee | Tex. Tax Code §§ 33.41, 34.01; Tex. Prop. Code §§ 51.002, 51.0075 |
| utah | Administrative — county auditor conducts sale; county governing body accepts bid; no court action | Both, predominantly non-judicial (trust-deed trustee’s sale, § 57-1-23); one-action rule on judicial | Tax: county auditor. Mortgage: trustee (non-judicial); sheriff (judicial) | Utah Code § 59-2-1351.1; 57-1-23; 78B-6-901 |
| vermont | Administrative/non-judicial — municipal collector extends warrant, levies, auctions; no judicial foreclosure decree | Judicial (predominantly strict foreclosure; judicial sale if substantial excess value) | Tax: municipal tax collector. Mortgage: court-supervised (no private trustee; no nonjudicial power-of-sale) | 32 V.S.A. §§ 5252–5263; 12 V.S.A. §§ 4941, 4945–4954 |
| virginia | Judicial — bill in equity to sell delinquent tax lands; special commissioner sells (admin track for minimal-value parcels exists) | Non-judicial (power of sale under deed of trust), conducted by trustee | Tax: treasurer/collecting officer initiates; court-appointed special commissioner conducts sale. Mortgage: trustee (named/substitute) | Va. Code §§ 58.1-3967, -3969, -3970.1, -3975; 55.1-320 to -324 |
| washington | Judicial — foreclosed in superior court in the county’s name by the treasurer (RCW 84.64.050) | Both — predominantly non-judicial (Deeds of Trust Act, ch. 61.24); judicial under ch. 61.12 | Tax: county treasurer (RCW 84.64.080). Mortgage: trustee (non-judicial); sheriff (judicial decree) | RCW 84.64.050, .080; ch. 61.24, 61.12 |
| west-virginia | Administrative — no judicial action; deputy commissioner issues deed after notice-to-redeem | Non-judicial — trustee’s sale under deed of trust with power of sale | Tax: State Auditor (deputy commissioner); county sheriff prepares list/receives proceeds. Mortgage: trustee | W. Va. Code §§ 11A-3-2, -45, -52, -54, -59, -64; ch. 38 art. 1 |
| wisconsin | Both — in rem action (judicial, 75.521) primary; tax deed by notice/application (administrative, 75.07/.12/.14) | Judicial only (Wis. Stat. ch. 846) | Tax: county treasurer/county (tax-deeded land). Mortgage: sheriff | Wis. Stat. §§ 75.521, 75.07/.12/.14, 75.35/.36/.69; ch. 846 |
| wyoming | Administrative — county treasurer issues deed after redemption period/notice (private track); separate county-initiated judicial path exists | Both — predominantly non-judicial foreclosure by advertisement (power of sale, tit. 34 ch. 4); judicial available | Tax: county treasurer. Mortgage: sheriff (advertisement and execution/judicial sales) | Wyo. Stat. § 39-13-108; §§ 34-4-101 to -113 |
| district-of-columbia | Judicial — certificate holder must file a court action to foreclose redemption | Non-judicial (power of sale under deed of trust) | Tax: Mayor / Office of Tax and Revenue (OTR). Mortgage: trustee (named/substitute) | D.C. Code § 47-1301 et seq. (tax); 42-815 (foreclosure) |
| puerto-rico | Administrative — CRIM seizes and sells without a court action | Judicial (court action + judicial sale) | Tax: CRIM (Centro de Recaudación de Ingresos Municipales). Mortgage: Alguacil (court marshal) | P.R. Laws (CRIM / Municipal Property Tax Act); Rules of Civil Procedure |
| guam | Administrative — statutory sale by operation of law; property sold to the government | Judicial by default (mortgagee forecloses through the court) | Tax: Director of Revenue & Taxation, ex-officio Tax Collector. Mortgage: court-appointed commissioner / Marshal of Guam | 11 G.C.A. (tax); 21 G.C.A. (mortgage foreclosure) |
| us-virgin-islands | Administrative — Lieutenant Governor attaches and sells without court judgment (judicial review available to contest) | Judicial — foreclosed by an action of an equitable nature; sale by the V.I. Marshal ⚠ needs_verification (allocation of foreclosure jurisdiction Superior vs. District Court) | Tax: Office of the Lieutenant Governor (Real Property Tax). Mortgage: V.I. Marshal | 33 V.I.C. §§ 2547, 2552, 2581; 28 V.I.C. § 531 |
| northern-mariana-islands | N/A — no real property tax, therefore no tax-lien certificate or tax deed | Judicial — all mortgage foreclosure actions brought in the Commonwealth Superior Court (2 CMC § 4537) | Tax: N/A. Mortgage: person appointed by the court to conduct the sale (§ 4537(e)); clerk of Superior Court receives tenders | 2 CMC §§ 4537, 4542 |
| american-samoa | None verified — no ad valorem property-tax foreclosure mechanism identified ⚠ needs_verification | Both — judicial foreclosure by action; mortgagee-conducted power-of-sale also available | Tax: N/A. Mortgage: mortgagee (or its representative) | A.S.C.A. (mortgage foreclosure) |
Notable clusters / outliers
Split-track states (tax process ≠ mortgage process). A large group of states apply opposite labels to the two foreclosure types. Florida, New Mexico, Nevada, California, Colorado, Arkansas, Idaho, Montana, Utah, South Carolina, and West Virginia all foreclose taxes administratively/non-judicially but route mortgages through a judicial decree, a court-order-gated trustee sale, or (for the deed-of-trust states) a power-of-sale trustee. Conversely, New Jersey, Maryland, Illinois, Indiana, Massachusetts, Michigan, New York, Rhode Island, Tennessee, Texas, Virginia, and Delaware foreclose taxes judicially (or quasi-judicially) while their mortgage path is non-judicial or, in a few, also judicial.
Pure-judicial states (both tracks). Delaware, Kansas, Kentucky, and Louisiana run both tax and mortgage foreclosure through the courts, with the sale conducted by a sheriff (Delaware, Kansas, Louisiana) or a master commissioner (Kentucky). New York, New Jersey, Connecticut, Pennsylvania, and Wisconsin are judicial-only or predominantly judicial for mortgages, but only New York and Connecticut bar power-of-sale entirely while also routing tax enforcement judicially.
Pure-administrative tax states. Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Maine, Minnesota, Mississippi, Montana, Nevada, New Hampshire, New Mexico, North Dakota, Oklahoma, South Carolina, South Dakota, Utah, Vermont, West Virginia, Wyoming, Puerto Rico, Guam, and the U.S. Virgin Islands vest tax title without a court judgment. The sale officer in this cluster is almost always the county treasurer/auditor or a municipal/state collector — never a sheriff for the tax-deed step itself.
Sale-officer outliers. New York uses a court-appointed referee for judicial mortgage sales; Connecticut uses a court-appointed committee on a foreclosure by sale; New Mexico uses a special master; Kentucky and (one track of) North Carolina use a commissioner; Puerto Rico uses the Alguacil (court marshal) and the USVI the V.I. Marshal. Vermont and CNMI have no private trustee at all — the sale is court-supervised. Three jurisdictions (Alaska, CNMI, American Samoa) lack a conventional investor tax-sale system, and CNMI/American Samoa have no real property tax foreclosure to classify.
▸ For Investors / Operators — The process label dictates your acquisition mechanics: in administrative tax-deed states (e.g., Nevada, Colorado, West Virginia) title vests from a treasurer/auditor with no court confirmation, so the marketable- title path runs through a separate quiet-title action — whereas judicial tax states (e.g., New York in rem, Texas, Tennessee) deliver a court-confirmed sale that already adjudicates many challenges. Match your underwriting (redemption risk, lien survival, confirmation timing) to the sale-officer column: a referee/commissioner/master sale behaves differently from a treasurer or trustee sale.
▸ For Former Owners — Whether your property was taken judicially or administratively determines where any surplus is held and how you reclaim it: a court-confirmed (judicial) sale routes surplus through the clerk of the foreclosing court, while an administrative tax-deed sale typically routes it through the county treasurer/auditor or a state unclaimed-property division. The deadlines and claim procedure are stated on your jurisdiction’s page (Module 3 / 3b).
Sources
Every cell in this table is compiled from the Module 0 (Identity & Classification) and Module 4 (Mortgage Foreclosure) sections of the 56 linked jurisdiction pages. Each jurisdiction page carries the retrieved primary-source citations (statutes, regulations, and cases) for its process classification and sale-officer designation; the “Key statute(s)” column here is an abbreviated pointer, and the authoritative, URL-backed citation lives on the linked page. No fresh research was performed for this aggregation. Two cells are carried as ⚠ needs_verification because the source page flagged them: the us-virgin-islands mortgage-foreclosure jurisdictional allocation (Superior vs. District Court) and the american-samoa tax-foreclosure mechanism (no ad valorem property-tax foreclosure system verified against a retrieved primary source).
Landmark anchors that bear on these classifications — tyler-v-hennepin-county (2023), jones-v-flowers (2006), mennonite-v-adams (1983), and mullane-v-central-hanover (1950) — are reconciled on each jurisdiction page.
Disclaimer. This page provides legal information, not legal advice. Tax and foreclosure law changes and varies by county and case posture. Nothing here creates an attorney-client relationship. Verify every classification against the cited primary sources on the linked jurisdiction page and consult a licensed attorney in the relevant jurisdiction before acting. Last verified: 2026-06-02.