§ 48-4-20. Authority of Counties to Buy Property Sold Under Tax Executions

The governing authority of any county may purchase and hold in its official capacity any real property offered for sale by virtue of tax executions, except that the governing authority may bid on the real property only when other bids do not cover the amount of the tax executions and costs. The governing authority of […]

§ 48-4-21. Right of Redemption; Disposition of Unredeemed Property by County Governing Authority

When real property sold under and by virtue of tax executions is successfully bid on by the governing authority of a county, the owner of such property shall have the privilege of redeeming it as in other cases. The governing authority of the county may dispose of real property purchased under a tax execution, and […]

§ 48-4-22. Authority of Counties to Buy Property Sold Under Tax Executions; Finality of Tax Execution Sales; Issuance of “Bill of Sale for Personal property.”

The governing authority of any county may purchase and hold in its official capacity any personal property offered for sale by virtue of tax executions, except that the governing authority may bid on the personal property only when other bids do not cover the amount of tax executions, accrued interest, penalties, and costs. The governing […]

§ 48-4-23. County Tax Commissioners and Certain Employees Prohibited From Purchasing Property Offered for Sale Under Tax Executions or Tax Foreclosure Proceedings; Criminal Penalties

A tax commissioner and any person employed in the office of the tax commissioner working on behalf of the tax commissioner shall not, directly or indirectly, acquire an interest in, buy, or profit from any real property sold at public auction by the county for which such tax commissioner or employee thereof serves for delinquent […]