§11A-3-65. Right of Former Owner to Surplus Proceeds
The former owner of any delinquent or nonentered lands sold pursuant to sections forty-five and forty-eight of this article, his heirs or assigns, shall be entitled to the surplus received from the sale over and above the taxes and interest charged or chargeable thereon including all costs of the sale, if his or their claim […]
§11A-3-66. Compensation of Auditor
As compensation for his or her services, the Auditor shall be entitled to a fee of $20 for each item certified by him or her pursuant to 11A-3-44 of this code. In addition thereto he or she shall receive a commission of seven and one half percent and interest on each sale or redemption not […]
§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.
§11A-3-70. Release of Title To, and Taxes On, Lands on Which All Taxes Paid for Ten Years
In view of the desirability of stable land titles and to encourage landowners to cause their lands to be assessed and pay the taxes thereon, it is the purpose and intent of the Legislature to release all of the state's title and claim and the authority and control of the Auditor to any real estate […]
§11A-3-71. Deeds of Deputy Commissioner Conveying Coal, Oil, Gas, Timber and Other Natural Resources
In any deed by the deputy commissioner in which said commissioner conveys or has heretofore conveyed coal, oil, gas, timber or any natural resources, as certified to him by the Auditor of the state to be sold for the benefit of the school fund or as otherwise provided in this article, it shall not be […]
§11A-3-72. Release of Taxes and Interest
In view of the great uncertainty and confusion existing in the Auditor's records of delinquent lands for the years prior to one thousand nine hundred thirty-six, due to the insufficient and inadequate reports by former school land commissioners and the doubtful status of delinquent or forfeited undivided interests, the Legislature finds that it will be […]
§11A-3-73. Release of Taxes, Interest and Charges on Land Assessed by Erroneous Description, etc.; Misdescription, etc., Not to Result in Forfeiture or Subject Land to the Authority and Control of the Auditor
In view of the large number of lots, parcels and tracts of land in this state which are entered on the land books by descriptions, or statement of interest or estate, or name of owner, or in a taxing district, which are erroneous or deficient in various particulars and the large number of lots, parcels […]
§11A-3-74. Severability
If any section, subsection, subdivision, subparagraph, sentence or clause of this article is adjudged to be unconstitutional or otherwise invalid, such invalidation shall not affect the validity of the remaining portions of this article and, to this end, the provisions of this article are hereby declared to be severable.