§11A-3-1. Declaration of Legislative Purpose and Policy

In view of the paramount necessity of providing regular tax income for the state, county, and municipal governments, particularly for school purposes; and in view of the further fact that delinquent land not only constitutes a public liability, but also represents a failure on the part of delinquent private owners to bear a fair share […]

§11A-3-10. Sheriff to Account for Proceeds; Disposition of Surplus

(a) The sheriff shall account for the proceeds of all redemptions included in such list in the same way he or she accounts for other taxes collected by him or her. (b) All real estate included in the first delinquent list sent to the Auditor, and not accounted for in the list of redemptions and […]

§11A-3-11. Return of List Certifications; Redemptions

(a) Within one month after completion of the certification, the sheriff shall deliver the original list of redemptions and certifications described in 11A-3-9 of this code, with a copy thereof, to the clerk of the county commission. The clerk shall bind the original of such list in a permanent book to be kept for the […]

§11A-3-12. Amendment of Such List

If the sheriff shall make any error or omission in the list of redemptions and certifications returned to the clerk of the county commission, he or she or any person interested may, within 30 days after the publication of such list, apply by petition to the county commission for an order permitting or requiring amendment […]

§11A-3-13. Publication by Sheriff of Certification List

Within one month after completion of the certification, the sheriff shall prepare and publish a list of all the certifications made by him or her, in form or effect as follows, which list shall be published as a Class II-0 legal advertisement in compliance with the provisions of 59-3-1 et seq. of this code, and […]

§11A-3-14. Purchase by Individual at Tax Sale; Certificate of Sale

[Repealed.]

§11A-3-15. Certificate of Sale Assignable

[Repealed.]

§11A-3-16. Subsequent Tax Payments by Purchaser

[Repealed.]

§11A-3-17. Sale of Subsequent Tax Liens

[Repealed.]

§11A-3-18. Limitations on Tax Liens

[Repealed.]

§11A-3-19. What Purchaser Must Do Before the Deed Can Be Secured

[Repealed.]

§11A-3-2. Second Publication of List of Delinquent Real Estate; Notice

(a) On or before the September 10 of each year, the sheriff shall prepare a second list of delinquent lands, which shall include all real estate in his or her county remaining delinquent as of the first day of September, together with a notice of sale, in form or effect as follows: Notice is hereby […]

§11A-3-20. Refund to Purchaser of Payment Made at Sheriff S Sale Where Property Is Subject of an Erroneous Assessment or Is Otherwise Nonexistent

[Repealed.]

§11A-3-21. Notice to Redeem

[Repealed.]

§11A-3-22. Service of Notice

[Repealed.]

§11A-3-23. Redemption From Purchase; Receipt; List of Redemptions; Lien; Lien of Person Redeeming Interest of Another; Record

[Repealed.]

§11A-3-24. Notice of Redemption From Purchases; Moneys Received by Sheriff

[Repealed.]

§11A-3-25. Distribution of Surplus to Purchaser

[Repealed.]

§11A-3-26. Certificate of Redemption Issued by State Auditor; Recordation; Disposition of Redemption Money

[Repealed.]

§11A-3-27. Deed to Purchaser; Record

[Repealed.]