§11A-3-6. Purchase by Sheriff, State Auditor, Deputy Commissioner and Clerk of County Commission Prohibited; Co-Owner Free to Purchase at Tax Sale
[Repealed.]
§11A-3-7. Suspension From Same; Amended Delinquent Lists; Subsequent Sale
[Repealed.]
§11A-3-8. Certification of Property to the Auditor
If any real estate included in the list published pursuant to the provisions of 11A-3-2 of this code is not redeemed in accordance with 11A-3-4 of this code by October 31 of the year the list was published, the sheriff shall certify the real estate except the sheriff shall include any subsequent taxes due at […]
§11A-3-9. Sheriff S List of Redemptions and Certifications; Oath
(a) As soon as the certification provided in 11A-3-8 of this code has been completed, the sheriff shall prepare a list of all tax liens on delinquent real estate redeemed before certification or certified to the Auditor. The heading of the list shall be in form or effect as follows: List of tax liens on […]
§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-3-1. 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-3-2. 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 […]