US Laws, Codes, Statutes & Cases

Article 1 General Provisions.

• Section 40-10-1 — When probate court may order sale.
• Section 40-10-2 — Book of lands upon which taxes have not been paid - Contents; form of entries.
• Section 40-10-3 — Book of lands upon which taxes have not been paid - Preparation.
• Section 40-10-4 — Notice to taxpayer - Service generally.
• Section 40-10-5 — Notice to taxpayer - When assessment is "owner unknown."
• Section 40-10-6 — Notice to taxpayer - Manner of publication.
• Section 40-10-7 — Partial payment of taxes prior to sale of property.
• Section 40-10-8 — Trial of cases; issuance of decree; continuance.
• Section 40-10-9 — Attendance of collector at trial; tax book and record of tax lien sales as evidence.
• Section 40-10-10 — When deputy may attend in lieu of collector.
• Section 40-10-11 — Decree of sale.
• Section 40-10-12 — Notice of sale.
• Section 40-10-13 — Confirmation of sale.
• Section 40-10-14 — Description of property in notices and entries.
• Section 40-10-15 — How sale made; duties of judge of probate.
• Section 40-10-16 — Portion sufficient to satisfy decree to be sold.
• Section 40-10-17 — Payment by purchaser.
• Section 40-10-18 — When property to be bid in for state.
• Section 40-10-19 — Certificates of purchase - Delivery; contents.
• Section 40-10-20 — Certificates of purchase - When land bid in for state.
• Section 40-10-21 — Certificates of purchase - Assignments.
• Section 40-10-22 — Costs - When land bid in for state.
• Section 40-10-23 — Costs - Paid by purchasers.
• Section 40-10-24 — Officers not to be interested in purchase.
• Section 40-10-25 — Appeal from decree.
• Section 40-10-26 — Payment of judgment on appeal.
• Section 40-10-27 — Fees.
• Section 40-10-28 — Disposition of excess arising from sale.
• Section 40-10-29 — Deeds - Delivered to purchaser.
• Section 40-10-30 — Deeds - Signature, acknowledgment and effect.
• Section 40-10-31 — Removal of cloud upon title to real estate erroneously sold for taxes.

Article 2 Land Commissioner.

• Section 40-10-50 — Designation; appointment of agents and assistants; compensation.
• Section 40-10-51 — Duties generally.
• Section 40-10-52 — Duties of agents.
• Section 40-10-53 — Blank certificates and deeds.
• Section 40-10-54 — Lists of lands bid in for state furnished assessor by commissioner.

Article 3 Rights and Remedies of Purchasers at Tax Sales.

• Section 40-10-70 — Purchaser to receive assignment of liens.
• Section 40-10-71 — When lands are sold which are not liable for taxes.
• Section 40-10-72 — When land sold is insufficiently described.
• Section 40-10-73 — Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded.
• Section 40-10-74 — Right of purchaser or assignee to possession; redemption when lien is recorded.
• Section 40-10-75 — Right where sale proceedings were defective.
• Section 40-10-76 — Action for possession defeated on grounds other than that taxes were not due.
• Section 40-10-77 — Defense of action fails on grounds other than that taxes were not due.
• Section 40-10-78 — Tender of party claiming adversely to tax title.
• Section 40-10-79 — Recitation of fact of purchase deemed prima facie evidence.
• Section 40-10-80 — Judgment when party claiming adversely to tax title has made payment or tender.
• Section 40-10-81 — Books and records as prima facie evidence.
• Section 40-10-82 — Limitation of actions.
• Section 40-10-83 — Effect of payment by original owner or assignee.

Article 4 Land Sold for Taxes Not Due at Time of Sale.

• Section 40-10-100 — Refund to purchaser when taxes not due at time of sale and land was sold privately by state.
• Section 40-10-101 — Refund to purchaser when taxes were not due at time of tax sale.
• Section 40-10-102 — How refund procured.
• Section 40-10-103 — Certification of facts to Comptroller and payment by him.
• Section 40-10-104 — Warrant drawn on school funds.
• Section 40-10-105 — Warrant for fees, costs, taxes, penalty, and interest.

Article 5 Redemption of Land Sold for Taxes.

• Section 40-10-120 — Time and by whom land may be redeemed.
• Section 40-10-121 — Manner of redemption of land sold to state.
• Section 40-10-122 — Manner of redemption when land sold to party other than state.
• Section 40-10-123 — Redeeming lots and parcels without redeeming entire property - When authorized.
• Section 40-10-124 — Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision.
• Section 40-10-125 — Redeeming lots and parcels without redeeming entire property - How redeemed.
• Section 40-10-126 — Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption.
• Section 40-10-127 — Issuance of certificates of redemption.
• Section 40-10-128 — Deposit of redemption money - Generally.
• Section 40-10-129 — Deposit of redemption money - Lands bid in by state.
• Section 40-10-130 — Duty of judge of probate on redemption of land bid in by state.
• Section 40-10-131 — Rents, issues, and profits of redeemed land.
• Section 40-10-132 — List and sale of lands bid in by state.
• Section 40-10-133 — Notice to former owner of application to purchase land bid in by state.
• Section 40-10-134 — Manner of sale of land bid in by state.
• Section 40-10-135 — Deed of state on sale of land bid in by state.
• Section 40-10-136 — Certification when land bid in by state sold.
• Section 40-10-137 — Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure.
• Section 40-10-138 — Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department.
• Section 40-10-139 — Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance.
• Section 40-10-140 — Certification of sale of lands bid in for state.
• Section 40-10-141 — Lien and sale of property for unpaid installments of taxes - Procedure.
• Section 40-10-142 — Lien and sale of property for unpaid installments of taxes - Disposition of money.
• Section 40-10-143 — Lien of persons other than holders of legal title for expenses of redemption.

Article 6 Refund of Taxes Paid by Mistake or Error.

• Section 40-10-160 — When taxpayer entitled to recover.
• Section 40-10-161 — Filing petition.
• Section 40-10-162 — Duty of judge of probate and Comptroller; payment by State Treasurer.
• Section 40-10-163 — Presentation of petition to county commission; payment by county treasurer.
• Section 40-10-164 — Recovery from municipalities, etc.
• Section 40-10-165 — Payment by municipalities, etc.
• Section 40-10-166 — Application of Sections 40-10-164 and 40-10-165.

Article 7 Sale of Tax Liens.

• Section 40-10-180 — Legislative findings.
• Section 40-10-181 — "Tax lien" defined.
• Section 40-10-182 — Tax liens subject to sale; adoption of sale procedure; sale to be in lieu of other remedies.
• Section 40-10-183 — Tax lien sale list.
• Section 40-10-184 — Sale procedures; two or more parcels assessed as one parcel; no extinguishment of restrictions, covenants, etc.
• Section 40-10-185 — No requirement to list lien as being against property of specific person.
• Section 40-10-186 — Purchase price.
• Section 40-10-187 — Tax lien certificate.
• Section 40-10-188 — Record of tax lien sales.
• Section 40-10-189 — "Holder of tax lien certificate" defined.
• Section 40-10-190 — Lost or destroyed tax lien certificate.
• Section 40-10-191 — Holder of certificate to have first right to purchase with notification; failure of holder to acquire tax lien.
• Section 40-10-192 — Distribution of monies collected.
• Section 40-10-193 — Redemption.
• Section 40-10-194 — Certificate of redemption.
• Section 40-10-195 — Redemption by person owning interest less than whole.
• Section 40-10-196 — Duties of tax collector once tax lien redeemed.
• Section 40-10-197 — Certificate holder to provide notice to tax collector when sale of property desired.
• Section 40-10-198 — Rights and remedies of certificate holder.