26 CAR § 400-301. When a parcel becomes eligible for an unsold-property auction

(a)(1) Thirty (30) calendar days following the initial tax-delinquent property auction, all parcels not sold at the tax-delinquent property auction shall be placed on the unsold-property auction list maintained by the Commissioner of State Lands. (2) This list shall be placed on the Commissioner of State Lands’ website, https://www.cosl.org/. (b)(1) Listing a parcel on the unsold-property auction list does not guarantee availability on the date a bid is received. (2) Parcels may be sold, redeemed, or otherwise removed from the auction list at the Commissioner of State Lands’ discretion. (3) The Commissioner of State Lands has no liability for parcels that appear on the unsold-property auction list that are subsequently not available. (4) Potential purchasers should carefully research the parcels they intend to purchase prior to submitting bids. (5) The Commissioner of State Lands reserves the right to reject any or all offers. (c) The unsold-property auction will be conducted online, and bids will only be accepted online.