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40-10-199
Section 40-10-199 Retention of tax liens not sold at auction; private tax lien sales; reporting.
(a) Tax liens that are not sold at the tax lien auction conducted by the tax collecting official
shall be separated in the tax lien auction list as prescribed by Section 40-10-183 and the
county shall retain the lien pursuant to Section 40-1-3. The tax collecting official, within
45 days after the tax lien auction date, may sell at private sale an unsold tax lien for no
less than all taxes, interest, penalties, costs, and fees. The purchaser at private sale shall
be entitled to interest on the amount paid at a rate agreed to by the tax collecting official,
not to exceed 12 percent. All private tax lien sales shall be entered in the record of tax
lien auctions and sales, as provided in Section 40-10-188. (b) All tax liens that remain unsold
by the tax lien auction or sale shall be included in all future tax lien auctions or sales
until sold. (c) Any tax lien that does not sell at auction...
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40-10-188
Section 40-10-188 Record of tax lien auctions and sales. The tax collecting official shall
make a correct record of all auctions and sales of tax liens in a durable book or an electronic
file, which shall be known as the record of tax lien auctions and sales, containing all of
the following: (1) The date of auction or sale. (2) A description of each parcel and uniform
parcel number on which a tax lien was auctioned or sold. (3) The year of assessment to which
the tax lien relates. (4) The name and address of the property owner for whom the property
was assessed, if known. (5) The name and address of the original purchaser of the tax lien.
(6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which
relate to the year of assessment, as described in Section 40-10-187, as of the date of the
auction or sale of the tax lien to the original purchaser. (7) The interest rate bid on by
the purchaser at the tax lien auction or as agreed by the purchaser at the...
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40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make, execute,
and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or to each
assignee thereafter and shall collect from the purchaser or assignee a fee of five dollars
($5) for each tax lien certificate. The tax lien certificate shall be in a form provided by
the Department of Revenue and shall also include a certificate of redemption form as provided
in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale or assignment
to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest,
fees, and costs set forth therein and represented by the tax lien. (c) A tax lien certificate
shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction
or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is
redeemed as provided pursuant to Section 40-10-193. (d) The tax...
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40-10-184
Section 40-10-184 Auction procedures; winning bids; no extinguishment of restrictions, covenants,
etc. (a) On the day and time designated for a tax lien auction, the tax collecting official
shall proceed to auction all tax liens described in the tax lien auction list compiled as
provided in Section 40-10-183, except those for which the taxes, penalties, interest, fees,
and costs thereon have been paid. Any tax lien unsold after a tax lien auction shall be retained
by the county for future auction or sale as provided in this article. (b) A tax lien shall
be sold at auction pursuant to this article to the person who pays all taxes, interest, penalties,
fees, and costs due on the property, including an origination cost of twenty dollars ($20)
as of the date of auction and a twenty dollar ($20) auction fee, and who, in addition, bids
the lowest interest rate on the amount required to be paid to redeem the property from the
sale. The beginning interest rate bid shall not exceed a rate of 12...
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40-10-181
Section 40-10-181 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person responsible
for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first priority lien
provided by Section 40-1-3 against any parcel of real property representing taxes assessed
and levied against the property, together with interest, penalties, fees, and costs applicable
by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens advertised under
Section 40-10-182 and held no earlier than March 1 or later than June 15 of the current ad
valorem tax year where the awarding of the tax lien certificate is based on the lowest interest
rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax lien by private sale
between a tax collecting official and the purchaser of a tax lien under Section 40-10-199.
(5) UNIFORM PARCEL NUMBER. The unique parcel identification number...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
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40-10-135
Section 40-10-135 Deed of state on sale of land bid in by state. When lands have been sold
by the state, as provided in Sections 40-10-132 and 40-10-134, and the purchase money has
been paid, the Land Commissioner, in behalf of the state, shall execute to the purchaser a
deed, duly acknowledged, without warranty or covenant of any kind on the part of the state,
express or implied, conveying to him all the right, title, and interest of the state in and
to the lands purchased by him; and such purchaser shall thereafter have all the right, title,
and interest of the state in and to such lands and shall be held and treated as the assignee
of all the taxes due upon such lands, or for which they were sold, and the penalties and all
of the taxes that should have been under the law assessed upon the same, if they had been
the property of a private citizen of the state, and he shall be clothed with all the rights,
liens, powers, and remedies, whether as a plaintiff or defendant, respecting said...
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40-10-138
Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid
in by state - Deed to department. When lands are required to be conveyed to the Department
of Conservation and Natural Resources, as hereinabove provided, the Land Commissioner, in
behalf of the state, with the approval of the Governor, shall execute to the Department of
Conservation and Natural Resources, a deed, duly acknowledged, without warranty or covenant
of any kind on the part of the state, express or implied, conveying to the said Department
of Conservation and Natural Resources all the right, title, and interest of the state in and
to the lands so conveyed. The Department of Conservation and Natural Resources shall thereafter
have all the right, title, and interest of the state in and to such lands and shall be held
and treated as the assignee of all the taxes due upon such lands or for which they were sold
and the penalties and all of the taxes that should have been under the law...
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40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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