11-51-62
Section 11-51-62 Proceedings for sale of land for payment of taxes - Appeal by state from decree
of sale. In case of an appeal by the state from a decree of tax sale under the provisions
of law in regard to state and county taxes the appeal by the state shall be in behalf of such
municipality the same as it is in behalf of the county, and all proceedings shall be under
and in accordance with the provisions of law in regard to state taxes and county taxes. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §720.)...
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11-51-61
Section 11-51-61 Proceedings for sale of land for payment of taxes - Decree of sale. The decree
for tax sales rendered by the probate judge under the provisions of law in regard to state
and county taxes shall embrace taxes due to such municipalities, showing the aggregate amount
due to the state, county, and municipality and showing what amount is for the municipality
and the tax year of the municipality for which the same is due it. (Acts 1931, No. 300, p.
337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §718.)...
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40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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11-51-70
Section 11-51-70 Proceedings when tax sale cancelled. Whenever the judge of probate cancels
a tax sale as to a private purchaser under and in accordance with the provisions of law in
regard to state and county taxes, he must give to such purchaser a certificate to the mayor
or other governing head of the municipality showing the amount of municipal taxes received
by the municipality from such tax sale in the same manner and way as he is required by the
provisions of law in regard to state and county taxes to give certificates showing the amount
the state and county have received, and thereupon, when said certificate is presented to the
mayor or other governing head of the municipality, it shall be the duty of the mayor or other
governing head to present such certificate at the next meeting of the council, board of commissioners,
or other governing body of the municipality, and the amount so paid to the municipality must
be allowed by such council, board of commissioners, or other...
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11-51-63
Section 11-51-63 Proceedings for sale of land for payment of taxes - Certificate of purchase.
The county tax collector shall embrace in his certificate to a purchaser under the provisions
of law in regard to state and county taxes the amount of taxes due on the property described
in the certificate to such municipality in the same manner and way as he is required to set
forth in said certificate the amount due to the state and county. (Acts 1931, No. 300, p.
337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §719.)...
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11-51-64
Section 11-51-64 Proceedings for sale of land for payment of taxes - Execution of deed to purchaser.
The judge of probate of the county in executing a tax deed to a purchaser under the provisions
of law in regard to state and county taxes shall by the deed convey to and vest in the grantee
the lien and claim of such municipality as well as the lien and claim of the state and county.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §721.)...
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11-51-66
Section 11-51-66 Proceedings for sale of land for payment of taxes - Duties of tax assessor
as to descriptive list. The county tax assessor shall calculate and enter municipal taxes
owing to such municipalities on the descriptive lists coming to him under and in accordance
with the provisions of law in regard to state and county taxes in the same manner and way
that he is required to do as to state and county taxes, and all provisions, proceedings, and
requirements as to state and county taxes shall be applicable to such municipal taxes. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §722.)...
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11-51-67
Section 11-51-67 Proceedings for sale of land for payment of taxes - Entry in books of Department
of Revenue of municipal taxes due on property; amount for which property to be sold. The Department
of Revenue shall enter in the books caused to be prepared by said department under the provisions
and requirements of law, in regard to state and county taxes, the amount of municipal taxes
due on the property described in the books in the same manner and way as it is required to
enter the amount of state and county taxes due thereon, and in making sales of said property
the amount at which the property is sold shall not be less than the whole amount of taxes,
including such municipal taxes, interest, costs, and officer's fees as provided for and required
to be paid in the case of redemption of such land. (Acts 1931, No. 300, p. 337; Acts 1939,
No. 57, p. 67; Code 1940, T. 37, §725.)...
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11-51-69
Section 11-51-69 Proceedings for sale of land for payment of taxes - Repayment of state when
sale of lands bid in by state invalid and purchase money refunded. When land which has been
bid in by the state at tax sales has been sold by the state and the state refunds the purchase
money on account of an invalid sale under and in accordance with the provisions of law in
regard to state and county taxes, the Department of Revenue must ascertain the amount of such
purchase money which has been paid to the municipality, if any, which amount it shall be the
duty of the Comptroller to certify to the mayor or other governing head of the said municipality,
and it shall be the duty of the mayor or other governing head of the municipality to present
such claim at the next succeeding meeting of the council, board of commissioners, or other
governing body of the said municipality and thereupon such council, board of commissioners,
or other governing body shall order a warrant in favor of the state...
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11-51-65
Section 11-51-65 Proceedings for sale of land for payment of taxes - Rights of purchaser where
tax sale invalid. An invalid tax sale shall pass to the purchaser the lien of the municipality
in and to the land sold both as to taxes paid by said sale and as to the taxes subsequently
paid by the purchaser to the same extent and in the same way that the lien of the state and
county is passed to the purchaser under and in accordance with the provisions of law in regard
to state and county taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940,
T. 37, §723.)...
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