§11A-4-6. Redemption by Persons Under Disability From Purchase by Individual
In addition to and notwithstanding any other provisions of this article, any infant or mentally incapacitated person whose real estate was, during such disability, conveyed by tax deed pursuant to this chapter to an individual purchaser, may redeem such real estate by paying to the purchaser, or his heirs or assigns, before the expiration of […]
§11A-4-7. Right of Creditor of Former Owner of Escheated Land
Any surplus proceeds arising from the sale of escheated land may be applied for by the creditors of the decedent if application is made to the circuit court of the county in which the land is situated within one year after the Auditor has confirmed the sale. Upon proper application to the court within such […]
§11A-4-1. Declaration of Legislative Purpose
In furtherance of the policy declared in section one, article three of this chapter, it is the intent and purpose of the Legislature to provide reasonable opportunities for delinquent taxpayers to protect their interests in their lands and to provide reasonable remedies in certain circumstances for persons with interests in delinquent and escheated lands.
§11A-4-2. Right to Set Aside Sale or Deed When All Taxes Paid Before Sale
Any owner of real estate for which a tax lien was sold for nonpayment of taxes pursuant to the provisions of article three of this chapter, when all taxes thereon had in fact been paid before the sale, his heirs and assigns, or the person who paid the taxes, may, before the expiration of three […]
§11A-4-3. Right to Set Aside Deed Improperly Obtained
Whenever the Auditor has delivered a deed to the purchaser after the time specified in 11A-3-59 of this code, or, within that time, has delivered a deed to a purchaser who was not entitled thereto either because of his failure to meet the requirements of 11A-3-52 of this code, or because the property conveyed had […]
§11A-4-4. Right to Set Aside Deed When One Entitled to Notice Not Notified
(a) If any person entitled to be notified under the provisions of 11A-3-55 of this code is not served with the notice as therein required, and does not have actual knowledge that such notice has been given to others in time to protect his or her interests by redeeming the property, he or she, his […]
§11A-4-5. On Whose Behalf Suits Instituted; Decree When Deed Set Aside
Any civil action instituted under the provisions of section two, three or four of this article by a person other than the former owner, his heirs or assigns, must be brought on his or their behalf. Whenever the deed in such case is set aside, the decree shall be that all the right, title and […]
§11A-3-67. Liability of Officer Failing to Perform Duty; Penalty
§11A-3-67. Liability of officer failing to perform duty; penalty. If any officer mentioned in this article shall refuse to perform any duty required of him he shall forfeit not less than twenty-five nor more than $100 for each such failure or refusal, unless a different penalty is imposed by the provisions of this article.
§11A-3-68. Disposition of Lands Heretofore Purchased by or Forfeited to State
All lands which have been heretofore purchased by the state at a tax sale pursuant to the provisions of the former article three of this chapter and which have not been redeemed from the Auditor or certified to t he circuit court for sale as provided in the former article four of this chapter shall […]
§11A-3-69. Effect of Repeal
The repeal of the provisions of 11A-3-5, 11A-3-5a, 11A-3-5b, 11A-3-6, 11A-3-7, 11A-3-14, 11A-3-15, 11A-3-16, 11A-3-17, 11A-3-18, 11A-3-19, 11A-3-20, 11A-3-21, 11A-3-22, 11A-3-23, 11A-3-24, 11A-3-25, 11A-3-26, 11A-3-27, 11A-3-28, 11A-3-29, 11A-3-30, and 11A-3-31 of this code, enacted during the 2022 regular session of the Legislature, shall not affect any tax liens sold prior to January 1, 2022.