Section 40-10-196 – Duties of Tax Collector Once Tax Lien Redeemed.
Section 40-10-196 Duties of tax collector once tax lien redeemed. Within 10 days of issuance of any certificate of redemption, the tax collecting official shall mail a copy of the certificate of redemption to the holder of the tax lien certificate related thereto at the address specified in the record of tax lien auctions and […]
Section 40-10-197 – Action to Foreclose the Right to Redeem and Quiet Title; Notice Requirements; Effect of Foreclosure; Deed; Expiration of Certificate.
Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements; effect of foreclosure; deed; expiration of certificate. THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 4, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) At any time not less than three years after […]
Section 40-10-198 – Rights and Remedies of Certificate Holder.
Section 40-10-198 Rights and remedies of certificate holder. (a) Each holder of a tax lien certificate shall be entitled to the same rights and remedies with respect to the collection of the amounts due on such tax lien certificate as are available to the tax collecting official with respect to the collection of delinquent taxes, […]
Section 40-10-199 – Retention of Tax Liens Not Sold at Auction; Private Tax Lien Sales; Reporting.
Section 40-10-199 Retention of tax liens not sold at auction; private tax lien sales; reporting. (a) Tax liens that are not sold at the tax lien auction conducted by the tax collecting official shall be separated in the tax lien auction list as prescribed by Section 40-10-183 and the county shall retain the lien pursuant […]
Section 40-10-200 – Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes.
Section 40-10-200 Financial interest by certain officers or employees in purchase of tax lien sold for delinquent taxes. (a)(1) Except as provided in subdivision (2), no tax assessor, tax collecting official, commissioner of revenue, officer of the court with jurisdiction, or any employee of any of those offices shall knowingly have a direct or indirect […]
Section 40-10-189 – “Holder of Tax Lien Certificate” Defined.
Section 40-10-189 “Holder of tax lien certificate” defined. The “holder of the tax lien certificate” means the original purchaser of a tax lien or any assignee thereof as described in the record of tax lien auctions and sales kept by the tax collecting official pursuant to Section 40-10-188. (Acts 1995, No. 95-408, p. 864, §11; […]
Section 40-10-190 – Lost or Destroyed Tax Lien Certificate.
Section 40-10-190 Lost or destroyed tax lien certificate. When a tax lien certificate is lost or destroyed, the holder of the tax lien certificate may file a notarized affidavit with the tax collecting official attesting to the loss of the certificate. Upon presentation of the notarized affidavit, the tax collecting official, on payment of a […]
Section 40-10-191 – Holder of Certificate to Have First Right to Purchase Tax Lien; Abandonment of Certificate.
Section 40-10-191 Holder of certificate to have first right to purchase tax lien; abandonment of certificate. THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 4, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The holder of a tax lien certificate shall have the first right to purchase […]
Section 40-10-192 – Distribution of Monies Collected.
Section 40-10-192 Distribution of monies collected. All monies collected or received by the tax collecting official as proceeds of a tax lien auction or sale shall be distributed in the same manner and proportions as the tax collecting official is required by law to distribute other monies collected by him or her in satisfaction of […]
Section 40-10-193 – Redemption.
Section 40-10-193 Redemption. THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 4, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Tax liens auctioned or sold may be redeemed by any of the following: a. The owner, including a partial owner under Section 40-10-195, or his or her […]