Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands.
11A-3-1Declaration of legislative purpose and policy.11A-3-2Second publication of list of delinquent real estate; notice.11A-3-3Waiver of notice by person claiming lien.11A-3-4Redemption after second publication and before certification to the Auditor.11A-3-5Sale by sheriff; immunity; penalty; mandamus.11A-3-5aEffective date of transfer of duties for delinquent land sales by sheriff from the county clerk to the State Auditor.11A-3-5bAuthorization for county clerk to perform duties for delinquent land sales by sheriff.11A-3-6Purchase by sheriff, State Auditor, deputy commissioner and clerk of county commission prohibited; co-owner free to purchase at tax sale.11A-3-7Suspension from same; amended delinquent lists; subsequent sale.11A-3-8Certification of property to the Auditor.11A-3-9Sheriff’s list of redemptions and certifications; oath.11A-3-10Sheriff to account for proceeds; disposition of surplus.11A-3-11Return of list certifications; redemptions.11A-3-12Amendment of such list.11A-3-13Publication by sheriff of certification list.11A-3-14Purchase by individual at tax sale; certificate of sale.11A-3-15Certificate of sale assignable.11A-3-16Subsequent tax payments by purchaser.11A-3-17Sale of subsequent tax liens.11A-3-18Limitations on tax liens.11A-3-19What purchaser must do before the deed can be secured.11A-3-20Refund to purchaser of payment made at sheriff’s sale where property is subject of an erroneous assessment or is otherwise nonexistent.11A-3-21Notice to redeem.11A-3-22Service of notice.11A-3-23Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.11A-3-24Notice of redemption from purchases; moneys received by sheriff.11A-3-25Distribution of surplus to purchaser.11A-3-26Certificate of redemption issued by State Auditor; recordation; disposition of redemption money.11A-3-27Deed to purchaser; record.11A-3-28Compelling service of notice or execution of deed.11A-3-29One deed for adjoining pieces of real estate within the same tax district.11A-3-30Title acquired by individual purchaser; action to quiet title11A-3-31Effect of irregularity on title acquired by purchaser.11A-3-32Sheriff to keep proceeds in separate accounts; disposition.11A-3-33State commissioner of delinquent and nonentered lands.11A-3-34Deputy commissioners of delinquent and nonentered lands; bond.11A-3-35Land record in Auditor's office.11A-3-36Operating fund for land department in Auditor’s office.11A-3-36aCredit card approved form of payment in land department of Auditor's office.11A-3-37Disposition of nonentered lands.11A-3-38Redemption of nonentered or certified lands.11A-3-39Certificate of redemption issued by Auditor; recordation.11A-3-40Compulsory redemption at election of Auditor.11A-3-41Auditor to report redemptions to county officers; disposition of redemption money; credit of state taxes to proper fund.11A-3-42Lands subject to sale by Auditor.11A-3-43Officers to report lands subject to sale.11A-3-44Auditor to certify list of lands to be sold; lands so certified are subject to sale.11A-3-45Auditor to hold annual auction.11A-3-45aCertain parties barred from participating in public auctions.11A-3-46Publication of notice of auction.11A-3-47Redemption prior to sale.11A-3-48Unsold lands subject to sale without auction or additional advertising.11A-3-48aCertain parties barred from purchasing unsold lands.11A-3-49Purchase by owner or deputy commissioner or other officers prohibited; coowner free to purchase at sale.11A-3-50Receipt to purchaser for purchase price.11A-3-51Deputy commissioner to report sales to Auditor; Auditor to approve sales.11A-3-52Duties of purchaser to secure a deed.11A-3-53Refund to purchaser of payment made at Auditor’s sale where property is nonexistent.11A-3-54Notice to redeem.11A-3-55Service of notice.11A-3-56Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.11A-3-57Notice of redemption to purchaser; moneys received by sheriff.11A-3-58Distribution to purchaser.11A-3-59Deed to purchaser; record.11A-3-60Compelling service of notice or execution of deed.11A-3-61One deed for adjoining pieces of real estate within the same tax district.11A-3-62Title acquired by individual purchaser.11A-3-63Effect of irregularity on title acquired by purchaser.11A-3-64Sheriff to receive proceeds of deputy commissioners' sales and redemptions from the deputy commissioner; disposition.11A-3-65Right of former owner to surplus proceeds.11A-3-66Compensation of Auditor.11A-3-67Liability of officer failing to perform duty; penalty.11A-3-68Disposition of lands heretofore purchased by or forfeited to state.11A-3-69Effect of repeal.11A-3-70Release of title to, and taxes on, lands on which all taxes paid for ten years.11A-3-71Deeds of deputy commissioner conveying coal, oil, gas, timber and other natural resources.11A-3-72Release of taxes and interest.11A-3-73Release of taxes, interest and charges on land assessed by erroneous description, etc; misdescription, etc., not to result in forfeiture or subject land to the authority and control of the Auditor.11A-3-74Severability.