Tax Sales (arts. 1 — 6)
Section 48-4-1 - Procedures for Sales Under Tax Levies and Executions.Section 48-4-2 - Assessment and Disposition of Unreturned Property.Section 48-4-3 - Duties of Levying Officers.Section 48-4-4 - Purchase by One Obligated to Pay.Section 48-4-5 - Payment of Excess.Section 48-4-6 - Validity of Deed Made at Tax Sale.Section 48-4-7 - Authority of Levying Officer to Put Purchaser in Possession of Land.Section 48-4-20 - Authority of Counties to Buy Property Sold Under Tax Executions.Section 48-4-21 - Right of Redemption; Disposition of Unredeemed Property by County Governing Authority.Section 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.”Section 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.Section 48-4-40 - Persons Entitled to Redeem Land Sold Under Tax Execution; Payment; Time.Section 48-4-41 - Redemption by Creditor Without Lien.Section 48-4-42 - Amount Payable for Redemption; Additional Costs.Section 48-4-43 - Effect of Redemption.Section 48-4-44 - Quitclaim Deed by Purchaser.Section 48-4-45 - Notice of Foreclosure of Right to Redeem; Persons Entitled to Notice.Section 48-4-46 - Form of Notice of Foreclosure of Right to Redeem; Service.Section 48-4-47 - Tender of Redemption Price Before Action to Cancel Tax Deed.Section 48-4-48 - Ripening of Tax Deed Title by Prescription.Section 48-4-60 - Definitions.Section 48-4-61 - Land Bank Authority Established by Interlocal Cooperation Agreement; Powers; Purpose; Dissolution.Section 48-4-62 - Board to Govern Authority; Members; Meetings; Organization; Staff.Section 48-4-63 - Administration of Properties.Section 48-4-64 - Acquisition and Disposal of Property.Section 48-4-65 - Foreclosure of Right of Redemption to Property Conveyed to Authority.Section 48-4-75 - Legislative Findings.Section 48-4-76 - Judicial in Rem Tax Foreclosures.Section 48-4-77 - Definitions.Section 48-4-78 - Identification of Properties on Which Ad Valorem Taxes Are Delinquent; Petition for Tax Foreclosure; Contents of Petition; Notice.Section 48-4-79 - Judicial Hearing on Petition; Orders; Priority of Claims; Death of Interested Party.Section 48-4-80 - Redemption by Owner or Other Interested Party.Section 48-4-81 - Sale Procedures; Minimum Bid; Finality; Right of Redemption by Owner; Execution of Tax Deed; Report of Sale.Section 48-4-100 - Short Title; Applicability.Section 48-4-101 - Legislative Findings and Declarations.Section 48-4-102 - Definitions.Section 48-4-103 - Creation; Existence; Board Membership.Section 48-4-104 - Size of Board; Membership; Governance.Section 48-4-105 - Employment of Executive Director, Legal Counsel, Technical Experts, Agents, and Employees; Contracts and Agreements With Localities for Staffing Services.Section 48-4-106 - Powers; Limitation or Withdrawal of Power by Land Bank Member Under Certain Circumstances.Section 48-4-107 - No Eminent Domain Power.Section 48-4-108 - Exemption of Land Bank Property From State and Local Taxation; Acquisition of Real Property Interests; Geographical Restriction.Section 48-4-109 - Acquired Property in Land Bank Name; Public Review and Inspection of Inventory; Property Transaction Requirements; Hierarchy of Uses.Section 48-4-110 - Funding Through Grants and Loans; Receipt of Payments for Various Activities; Remission of Real Property Tax; Allocation of Proceeds From Sale of Property.Section 48-4-111 - Public Meetings; Conflicts of Interest; Dissolution.Section 48-4-112 - Extinguishment of Prior Encumbrances, Liens, and Claims for Real Property Taxes Owed; Remission to Tax Collector; Tax Collector Authorized to Assign, Transfer, or Sell to Land Bank Certain Ad Valorem Tax Executions; Content of Notice of Transfer; Nonjudicial Tax Sale.