Section 40-10-1 When probate court may order sale. The probate court of each county may order the sale of lands therein for the payment of taxes assessed on the lands, or against the owners of the lands, when the tax collector shall report to the court that he or she or the holder of a […]
Section 40-10-10 When deputy may attend in lieu of collector. If on account of illness or other good and sufficient cause the tax collector is unable to attend any term of court at which any of the causes are triable, his or her deputy may attend in his or her stead and produce the tax […]
Section 40-10-11 Decree of sale. If service of such notice is perfected 10 days before the commencement of the term to which the same is returnable, the cause shall stand for trial at such term; and if no defense is interposed or if interposed and on trial thereof the same is adjudged insufficient in law […]
Section 40-10-12 Notice of sale. Immediately at the end of any term of court at which any decree for sales of real estate for the payment of taxes is rendered, or as soon thereafter as practicable, the tax collector shall proceed to enforce such decree by sales of real estate ordered to be sold, and […]
Section 40-10-13 Confirmation of sale. Within 10 days after such sale the tax collector shall make report of each sale to the probate court and praying confirmation thereof. Such report shall lie over for a period of five days for exceptions or objections thereto. If upon the expiration of five days no objections have been […]
Section 40-10-14 Description of property in notices and entries. In all advertisements, any notices of the proceedings in the probate court for the sale of land for taxes and of such sales and all entries required to be made by the probate judge, tax collector or other officer, initial letters, abbreviations and figures may be […]
Section 40-10-15 How sale made; duties of judge of probate. (a) Sales conducted pursuant to this article shall be made on the premises of or within the courthouse or courthouse annex of the county at public auction, to the highest bidder for cash between the hours of 10:00 a.m. and 4:00 p.m., and shall continue […]
Section 40-10-16 Portion sufficient to satisfy decree to be sold. It shall be the duty of the tax collector, in making such sales, if practicable, to so offer such real estate for sale that only such portion thereof may be sold as is necessary to satisfy the decree under which it is sold and the […]
Section 40-10-17 Payment by purchaser. The person to whom any real estate at such sale is knocked off shall forthwith pay to the collector the amount of his bid, and on his failure to do so the collector must proceed at once to again offer it for sale. (Acts 1935, No. 194, p. 256; Code […]
Section 40-10-18 When property to be bid in for state. If no person shall bid for any real estate offered at such sale an amount sufficient to pay the sum specified in the decree of sale, and the costs and expenses subsequently accruing, the judge of probate shall bid in such real estate for the […]
Section 40-10-19 Certificates of purchase – Delivery; contents. (a) As soon after the confirmation of sale is made as may be practicable, the tax collector must make out and deliver to each purchaser, other than the state, a certificate of purchase, which shall contain a description of the real estate sold and show that the […]
Section 40-10-2 Book of lands upon which taxes have not been paid – Contents; form of entries. The tax collector shall, at the expense of the county, procure a substantially bound book in which he or she shall enter, in the manner usual in docketing causes for trial in the circuit court, each parcel of […]
Section 40-10-20 Certificates of purchase – When land bid in for state. For the real estate bid off for the state in each case the judge of probate shall make out a certificate of purchase to the state of like import to the one provided for in Section 40-10-19 and deliver the same to the […]
Section 40-10-21 Certificates of purchase – Assignments. The certificate of purchase delivered by the tax collector to the purchaser at such sale or to the state in case the state is the purchaser is assignable in writing or by endorsement, and if the state is the purchaser such assignment shall be made by the Land […]
Section 40-10-22 Costs – When land bid in for state. The cost of advertising the caption and conclusion of notices for the sale of real estate for the payment of taxes, and so much thereof as pertain to those portions of such real estate as are bid off for the state, must be paid by […]
Section 40-10-23 Costs – Paid by purchasers. The cost of advertising the part of such notices pertaining to lands purchased by others than the state shall be covered by the bids of the purchaser and collected by the collector as part of the purchase money, but for the use of the owner or proprietor of […]
Section 40-10-24 Officers not to be interested in purchase. If the assessor, collector, judge of probate or any county tax assessor shall directly or indirectly be concerned or interested in the purchase of any real estate sold for taxes, the sale shall be void, and he and his sureties on his official bond shall be […]
Section 40-10-25 Appeal from decree. From any decree rendered by the probate court for the sale of real estate for the payment of taxes, the defendant in the cause or the state, in behalf of itself and the county, may appeal to the circuit court of the county within 30 days after the rendition of […]
Section 40-10-26 Payment of judgment on appeal. Any money collected on such judgment, except for costs of court, must be paid to the tax collector, who shall account for and pay the same over to the officers and persons entitled to receive the same. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §273.)
Section 40-10-27 Fees. For each notice to a delinquent property owner to show cause why a decree of sale should not be rendered, the judge of probate is entitled to a fee of $5 and for each decree of sale, $5; the tax collector shall have $5 for serving each notice which may be given […]
