§11A-4-1. Declaration of Legislative Purpose

In furtherance of the policy declared in section one, article three of this chapter, it is the intent and purpose of the Legislature to provide reasonable opportunities for delinquent taxpayers to protect their interests in their lands and to provide reasonable remedies in certain circumstances for persons with interests in delinquent and escheated lands.

§11A-4-2. Right to Set Aside Sale or Deed When All Taxes Paid Before Sale

Any owner of real estate for which a tax lien was sold for nonpayment of taxes pursuant to the provisions of article three of this chapter, when all taxes thereon had in fact been paid before the sale, his heirs and assigns, or the person who paid the taxes, may, before the expiration of three […]

§11A-4-3. Right to Set Aside Deed Improperly Obtained

Whenever the Auditor has delivered a deed to the purchaser after the time specified in 11A-3-59 of this code, or, within that time, has delivered a deed to a purchaser who was not entitled thereto either because of his failure to meet the requirements of 11A-3-52 of this code, or because the property conveyed had […]

§11A-4-4. Right to Set Aside Deed When One Entitled to Notice Not Notified

(a) If any person entitled to be notified under the provisions of 11A-3-55 of this code is not served with the notice as therein required, and does not have actual knowledge that such notice has been given to others in time to protect his or her interests by redeeming the property, he or she, his […]

§11A-4-5. On Whose Behalf Suits Instituted; Decree When Deed Set Aside

Any civil action instituted under the provisions of section two, three or four of this article by a person other than the former owner, his heirs or assigns, must be brought on his or their behalf. Whenever the deed in such case is set aside, the decree shall be that all the right, title and […]

§11A-4-6. Redemption by Persons Under Disability From Purchase by Individual

In addition to and notwithstanding any other provisions of this article, any infant or mentally incapacitated person whose real estate was, during such disability, conveyed by tax deed pursuant to this chapter to an individual purchaser, may redeem such real estate by paying to the purchaser, or his heirs or assigns, before the expiration of […]

§11A-4-7. Right of Creditor of Former Owner of Escheated Land

Any surplus proceeds arising from the sale of escheated land may be applied for by the creditors of the decedent if application is made to the circuit court of the county in which the land is situated within one year after the Auditor has confirmed the sale. Upon proper application to the court within such […]