CHAPTER 4 - TAX SALES
- ARTICLE 1 - SALES UNDER TAX EXECUTIONS
- § 48-4-1 - Procedures for sales under tax levies and executions
- § 48-4-2 - Assessment and disposition of unreturned property
- § 48-4-3 - Duties of levying officers
- § 48-4-4 - Purchase by one obligated to pay
- § 48-4-5 - Payment of excess
- § 48-4-6 - Validity of deed made at tax sale
- § 48-4-7 - Authority of levying officer to put purchaser in possession of land
- ARTICLE 2 - PURCHASE BY COUNTIES
- § 48-4-20 - Authority of counties to buy property sold under tax executions
- § 48-4-21 - Right of redemption; disposition of unredeemed property by county governing authority
- § 48-4-22 - Authority of counties to buy property sold under tax executions; finality of tax execution sales; issuance of "Bill of Sale for Personal Property."
- § 48-4-23 - County tax commissioners and certain employees prohibited from purchasing property offered for sale under tax executions or tax foreclosure proceedings; criminal penalties
- ARTICLE 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES
- § 48-4-40 - Persons entitled to redeem land sold under tax execution; payment; time
- § 48-4-41 - Redemption by creditor without lien
- § 48-4-42 - Amount payable for redemption
- § 48-4-43 - Effect of redemption
- § 48-4-44 - Quitclaim deed by purchaser
- § 48-4-45 - Notice of foreclosure of right to redeem; time; persons entitled to notice
- § 48-4-46 - Form of notice of foreclosure of right to redeem; service; time; return and record; waiver
- § 48-4-47 - Tender of redemption price before action to cancel tax deed
- § 48-4-48 - Ripening of tax deed title by prescription
- ARTICLE 4 - LAND BANK AUTHORITIES
- § 48-4-60 - Definitions
- § 48-4-61 - Land bank authority established by interlocal cooperation agreement; powers; purpose; dissolution
- § 48-4-62 - Board to govern authority; members; meetings; organization; staff
- § 48-4-63 - Administration of properties
- § 48-4-64 - Acquisition and disposal of property
- § 48-4-65 - Foreclosure of right of redemption to property conveyed to authority
- ARTICLE 5 - AD VALOREM TAX FORECLOSURES
- § 48-4-75 - Legislative findings
- § 48-4-76 - Judicial in rem tax foreclosures
- § 48-4-77 - Definitions
- § 48-4-78 - Identification of properties on which ad valorem taxes are delinquent; petition for tax foreclosure; contents of petition; notice
- § 48-4-79 - Judicial hearing on petition; orders; priority of claims; death of interested party
- § 48-4-80 - Redemption by owner or other interested party
- § 48-4-81 - Sale procedures; time; minimum bid; finality; right of redemption by owner; execution of tax deed; report of sale