§ 44-1-24 Acquisition of property fordelinquent state taxes. – (a) Whenever the tax administrator obtains a judgment against a person, firm,or corporation for taxes, including interest and penalties, owed to the taxadministrator, and the real property of the person, firm, or corporation isbeing sold at a sheriff's sale to satisfy the judgment, the state propertiescommittee shall, if requested by the tax administrator, cause its agent orrepresentative to attend the sale and bid on the real property but not morethan the amount of the state's judgment and its costs. If the state's bid isthe highest, the state properties committee shall acquire the real property andadminister or dispose of it in accordance with chapter 6 of title 37.
(b) Whenever the tax administrator obtains a judgment againsta person, firm, or corporation for taxes, including interest or penalties, owedto the tax administrator, and the personal property of the person, firm, orcorporation, is being sold at a sheriff's sale to satisfy the judgment, thestate purchasing agent shall, if requested by the tax administrator, cause hisor her agent or representative to attend the sale and bid on the personalproperty but not more than the amount of the state's judgment and its costs. Ifthe state's bid is the highest, the purchasing agent shall acquire the personalproperty and administer or dispose of it in accordance with chapter 2 of title37.
§ 44-1-24 Acquisition of property fordelinquent state taxes. – (a) Whenever the tax administrator obtains a judgment against a person, firm,or corporation for taxes, including interest and penalties, owed to the taxadministrator, and the real property of the person, firm, or corporation isbeing sold at a sheriff's sale to satisfy the judgment, the state propertiescommittee shall, if requested by the tax administrator, cause its agent orrepresentative to attend the sale and bid on the real property but not morethan the amount of the state's judgment and its costs. If the state's bid isthe highest, the state properties committee shall acquire the real property andadminister or dispose of it in accordance with chapter 6 of title 37.
(b) Whenever the tax administrator obtains a judgment againsta person, firm, or corporation for taxes, including interest or penalties, owedto the tax administrator, and the personal property of the person, firm, orcorporation, is being sold at a sheriff's sale to satisfy the judgment, thestate purchasing agent shall, if requested by the tax administrator, cause hisor her agent or representative to attend the sale and bid on the personalproperty but not more than the amount of the state's judgment and its costs. Ifthe state's bid is the highest, the purchasing agent shall acquire the personalproperty and administer or dispose of it in accordance with chapter 2 of title37.
§ 44-1-24 Acquisition of property fordelinquent state taxes. – (a) Whenever the tax administrator obtains a judgment against a person, firm,or corporation for taxes, including interest and penalties, owed to the taxadministrator, and the real property of the person, firm, or corporation isbeing sold at a sheriff's sale to satisfy the judgment, the state propertiescommittee shall, if requested by the tax administrator, cause its agent orrepresentative to attend the sale and bid on the real property but not morethan the amount of the state's judgment and its costs. If the state's bid isthe highest, the state properties committee shall acquire the real property andadminister or dispose of it in accordance with chapter 6 of title 37.
(b) Whenever the tax administrator obtains a judgment againsta person, firm, or corporation for taxes, including interest or penalties, owedto the tax administrator, and the personal property of the person, firm, orcorporation, is being sold at a sheriff's sale to satisfy the judgment, thestate purchasing agent shall, if requested by the tax administrator, cause hisor her agent or representative to attend the sale and bid on the personalproperty but not more than the amount of the state's judgment and its costs. Ifthe state's bid is the highest, the purchasing agent shall acquire the personalproperty and administer or dispose of it in accordance with chapter 2 of title37.
