§11A-3-45. Auditor to Hold Annual Auction
(a) Each tract or lot certified by the Auditor pursuant to 11A-3-44 of this code shall be sold by him or her at public auction at the courthouse of the county to the highest bidder during the courthouses normal operating hours on any business working day within 90 days after the Auditor has certified the […]
§11A-3-46. Publication of Notice of Auction
Once a week for three consecutive weeks prior to the auction required in 11A-3-45 of this code, the Auditor shall publish notice of the auction as a Class III-0 legal advertisement in compliance with the provisions of 59-3-1 et seq. of this code, and the publication area for such publication shall be the county. The […]
§11A-3-47. Redemption Prior to Sale
Any of the delinquent and nonentered lands certified to the deputy commissioner may be redeemed, prior to the auction, by the owner of such land or any other person entitled to pay the taxes thereon, by payment of the taxes, interest and charges due. The deputy commissioner shall prepare an original and five copies of […]
§11A-3-48. Unsold Lands Subject to Sale Without Auction or Additional Advertising
If any of the lands which have been offered for sale at the public auction provided in 11A-3-45 of this code shall remain unsold following such auction; or were sold at a tax sale auction within the previous five years, which were not redeemed, and for which no deed was secured by the purchaser; or […]
§11A-3-49. Purchase by Owner or Deputy Commissioner or Other Officers Prohibited; Coowner Free to Purchase at Sale
(a) It shall be illegal for an owner, in whose name any real estate was certified to the Auditor or was subjected to the authority of the Auditor because of the nonentry thereof, or his heirs or assigns, or his or their agent, to purchase such real estate at sale provided in section forty-five or […]
§11A-3-50. Receipt to Purchaser for Purchase Price
The Auditor shall prepare an original and two copies of the receipt for the purchase money. He or she shall give the original receipt to the purchaser and shall file one copy thereof with the clerk of the county commission and one copy thereof with the sheriff, each of whom shall note the fact of […]
§11A-3-51. Deputy Commissioner to Report Sales to Auditor; Auditor to Approve Sales
Within fourteen days following the auction required by section forty-five of this article, and within fourteen days of any sale pursuant to section forty-eight of this article, the deputy commissioner must report such sales to the Auditor. The report must include the year that the land was certified by the Auditor for sale, the item […]
§11A-3-52. Duties of Purchaser to Secure a Deed
(a) Within 120 days following the approval of the sale by the Auditor pursuant to 11A-3-51 of this code, the purchaser, his or her heirs or assigns, in order to secure a deed for the real estate purchased, shall: (1) Prepare a list of those to be served with notice to redeem and request the […]
§11A-3-53. Refund to Purchaser of Payment Made at Auditor S Sale Where Property Is Nonexistent
If, within 180 days following the approval of the sale by the Auditor, the purchaser discovers that the property purchased at the sale is nonexistent, the purchaser shall submit the abstract or certificate of an attorney-at-law that the property is nonexistent. Upon receipt of the abstract or certificate, the Auditor cause the moneys so paid […]
§11A-3-54. Notice to Redeem
Whenever the provisions of 11A-3-52 of this code have been complied with, the Auditor shall thereupon prepare a notice in form or effect as follows: To __________ You will take notice that __________, the purchaser (or __________, the assignee, heir, or devisee of __________, the purchaser) of the following real estate, __________, (here describe the […]