CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.

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§11A-3-1. Declaration of legislative purpose and policy.
§11A-3-2. Second publication of list of delinquent real estate; notice.
§11A-3-3. Waiver of notice by person claiming lien.
§11A-3-4. Redemption after second publication and before certification to the Auditor.
§11A-3-5. Sale by sheriff; immunity; penalty; mandamus.
§11A-3-5a. Effective date of transfer of duties for delinquent land sales by sheriff from the county clerk to the State Auditor.
§11A-3-5b. Authorization for county clerk to perform duties for delinquent land sales by sheriff.
§11A-3-6. Purchase by sheriff, State Auditor, deputy commissioner and clerk of county commission prohibited; co-owner free to purchase at tax sale.
§11A-3-7. Suspension from same; amended delinquent lists; subsequent sale.
§11A-3-8. Certification of property to the Auditor.
§11A-3-9. Sheriff’s list of redemptions and certifications; oath.
§11A-3-10. Sheriff to account for proceeds; disposition of surplus.
§11A-3-11. Return of list certifications; redemptions.
§11A-3-12. Amendment of such list.
§11A-3-13. Publication by sheriff of certification list.
§11A-3-14. Purchase by individual at tax sale; certificate of sale.
§11A-3-15. Certificate of sale assignable.
§11A-3-16. Subsequent tax payments by purchaser.
§11A-3-17. Sale of subsequent tax liens.
§11A-3-18. Limitations on tax liens.
§11A-3-19. What purchaser must do before the deed can be secured.
§11A-3-20. Refund to purchaser of payment made at sheriff’s sale where property is subject of an erroneous assessment or is otherwise nonexistent.
§11A-3-21. Notice to redeem.
§11A-3-22. Service of notice.
§11A-3-23. Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.
§11A-3-24. Notice of redemption from purchases; moneys received by sheriff.
§11A-3-25. Distribution of surplus to purchaser.
§11A-3-26. Certificate of redemption issued by State Auditor; recordation; disposition of redemption money.
§11A-3-27. Deed to purchaser; record.
§11A-3-28. Compelling service of notice or execution of deed.
§11A-3-29. One deed for adjoining pieces of real estate within the same tax district.
§11A-3-30. Title acquired by individual purchaser; action to quiet title
§11A-3-31. Effect of irregularity on title acquired by purchaser.
§11A-3-32. Sheriff to keep proceeds in separate accounts; disposition.
§11A-3-33. State commissioner of delinquent and nonentered lands.
§11A-3-34. Deputy commissioners of delinquent and nonentered lands; bond.
§11A-3-35. Land record in Auditor's office.
§11A-3-36. Operating fund for land department in Auditor’s office.
§11A-3-36a. Credit card approved form of payment in land department of Auditor's office.
§11A-3-37. Disposition of nonentered lands.
§11A-3-38. Redemption of nonentered or certified lands.
§11A-3-39. Certificate of redemption issued by Auditor; recordation.
§11A-3-40. Compulsory redemption at election of Auditor.
§11A-3-41. Auditor to report redemptions to county officers; disposition of redemption money; credit of state taxes to proper fund.
§11A-3-42. Lands subject to sale by Auditor.
§11A-3-43. Officers to report lands subject to sale.
§11A-3-44. Auditor to certify list of lands to be sold; lands so certified are subject to sale.
§11A-3-45. Auditor to hold annual auction.
§11A-3-45a. Certain parties barred from participating in public auctions.
§11A-3-46. Publication of notice of auction.
§11A-3-47. Redemption prior to sale.
§11A-3-48. Unsold lands subject to sale without auction or additional advertising.
§11A-3-48a. Certain parties barred from purchasing unsold lands.
§11A-3-49. Purchase by owner or deputy commissioner or other officers prohibited; coowner free to purchase at sale.
§11A-3-50. Receipt to purchaser for purchase price.
§11A-3-51. Deputy commissioner to report sales to Auditor; Auditor to approve sales.
§11A-3-52. Duties of purchaser to secure a deed.
§11A-3-53. Refund to purchaser of payment made at Auditor’s sale where property is nonexistent.
§11A-3-54. Notice to redeem.
§11A-3-55. Service of notice.
§11A-3-56. Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record.
§11A-3-57. Notice of redemption to purchaser; moneys received by sheriff.
§11A-3-58. Distribution to purchaser.
§11A-3-59. Deed to purchaser; record.
§11A-3-60. Compelling service of notice or execution of deed.
§11A-3-61. One deed for adjoining pieces of real estate within the same tax district.
§11A-3-62. Title acquired by individual purchaser.
§11A-3-63. Effect of irregularity on title acquired by purchaser.
§11A-3-64. Sheriff to receive proceeds of deputy commissioners' sales and redemptions from the deputy commissioner; disposition.
§11A-3-65. Right of former owner to surplus proceeds.
§11A-3-66. Compensation of Auditor.
§11A-3-67. Liability of officer failing to perform duty; penalty.
§11A-3-68. Disposition of lands heretofore purchased by or forfeited to state.
§11A-3-69. Effect of repeal.
§11A-3-70. Release of title to, and taxes on, lands on which all taxes paid for ten years.
§11A-3-71. Deeds of deputy commissioner conveying coal, oil, gas, timber and other natural resources.
§11A-3-72. Release of taxes and interest.
§11A-3-73. Release 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-3-74. Severability.
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