§ 48-4-42. Amount Payable for Redemption; Additional Costs
The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter shall with respect to any sale made after July 1, 2002, be the amount paid for the property at the tax sale, as shown by the recitals in the tax deed, plus: Any taxes paid […]
§ 48-4-78. Identification of Properties on Which Ad Valorem Taxes Are Delinquent; Petition for Tax Foreclosure; Contents of Petition; Notice
After an ad valorem tax lien, based upon a digest approved in accordance with the law, has become payable and is past due and thereby delinquent, a tax commissioner or other tax collector, as appropriate, may identify those properties on which to commence a tax foreclosure in accordance with this article. The tax commissioner or […]
§ 48-4-43. Effect of Redemption
When property has been redeemed, the effect of the redemption shall be to put the title conveyed by the tax sale back into the defendant in fi. fa., subject to all liens existing at the time of the tax sale. If the redemption has been made by any creditor of the defendant or by any […]
§ 48-4-79. Judicial Hearing on Petition; Orders; Priority of Claims; Death of Interested Party
The petitioner shall request that a judicial hearing on the petition occur not earlier than 30 days following the filing of the petition. At such hearing any interested party shall have the right to be heard and to contest the delinquency of the taxes or the adequacy of the proceedings. If the superior court determines […]
§ 48-4-44. Quitclaim Deed by Purchaser
In all cases where property is redeemed, the purchaser at the tax sale shall make a quitclaim deed to the defendant in fi. fa., which deed shall recite: The name of the person who has paid the redemption money; and The capacity in which or the claim of right or interest pursuant to which the […]
§ 48-4-1. Procedures for Sales Under Tax Levies and Executions
Except as otherwise provided in this title, when a levy is made upon real or personal property, the property shall be advertised and sold in the same manner as provided for executions and judicial sales. Except as otherwise provided in this title, the sale of real or personal property under a tax execution shall be […]
§ 48-4-2. Assessment and Disposition of Unreturned Property
When property which has not actually been returned by anyone is assessed for taxes, the tax collector or tax commissioner shall issue an execution against the property as soon as it is assessed for the amount due and costs. The sheriff shall advertise the property for sale in the newspaper in which sheriff’s sales are […]
§ 48-4-3. Duties of Levying Officers
The tax collector or tax commissioner may place his executions in the hands of any constable of the county, who shall be authorized to collect or levy the executions in any part of the county. The constable or other levying officer to whom the tax collector or tax commissioner delivers the tax executions for collection […]
§ 48-4-4. Purchase by One Obligated to Pay
One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated as payment for the tax due. History. Civil Code 1895, § 904; Civil Code 1910, § 1164; Code 1933, § 92-8105; Code 1933, § 91A-404, enacted by […]
§ 48-4-5. Payment of Excess
If there are any excess funds after paying taxes, costs, and all expenses of a sale made by the tax commissioner, tax collector, or sheriff, or other officer holding excess funds, the officer selling the property shall give written notice of such excess funds to the record owner of the property at the time of […]