45-10-234.5
Section 45-10-234.5 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. If
property is sold at public auction, as provided in this part, a notation in the storage record
shall be made of the sale and of the amount received for the property. The person making the
sale may reject any and all bids if the amount bid is unreasonably low and may continue the
sale, from time to time, if no bidders are present. (Act 2018-79, §6.)...
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45-31-233.05
Section 45-31-233.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2020 REGULAR SESSION, EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
If property is sold at public auction, as provided in this part, a notation in the storage
record book shall be made of the sale and of the amount received for the property. The person
making the sale may reject any and all bids if the amount bid is unreasonably low and may
continue the sale, from time to time, if no bidders are present. (Act 2020-138, §1.)...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY
6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this
section, it shall be unlawful for any person to print, publish, or divulge, without
the written permission or approval of the taxpayer, the return of any taxpayer or any part
of the return, or any information secured in arriving at the amount of tax or value reported,
for any purpose other than the proper administration of any matter administered by the department,
a county, or a municipality, or upon order of any court, or as otherwise allowed in this section.
Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner
or his or her delegate to the legislative or executive branch of the state. Upon request,
the commissioner or his or her delegate may make written disclosure as...
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11-40-67
Section 11-40-67 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017
REGULAR SESSION, EFFECTIVE MAY 16, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Redemption
of property prior to sale by payment of redemption amount. (a) At any point prior to the moment
of the sale, any interested party may redeem the real property from the sale by payment of
the redemption amount. Payment shall be made to the Class 2 municipality. Following receipt
of the payment, the Class 2 municipality shall file for dismissal of the proceedings. (b)
In the event of the payment by the owner of the real property, the proceedings shall be dismissed
and the rights and interests of all interested parties shall remain unaffected. (c) In the
event of payment by any interested party other than the owner, the party making the payment
shall possess a lien on the real property for the full amount of the payment, which lien shall
have the same priority as the municipal code lien discussed in subsection (b)...
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45-1-235.05
Section 45-1-235.05 Record of sale; rejection of bid. If property is sold at public
auction, as provided in this part, a notation in the storage record book shall be made of
the sale and of the amount received for the property. The person making the sale may reject
any and all bids if the amount bid is unreasonably low and may continue the sale, from time
to time, if no bidders are present. (Act 2014-241, p. 769, §6.)...
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45-2-231.45
Section 45-2-231.45 Record of sale; rejection of bid. If property is sold at public
auction, as provided in this subpart, a notation in the storage record book shall be made
of the sale and of the amount received for the property. The person making the sale may reject
any and all bids if the amount bid is unreasonably low and may continue the sale, from time
to time, if no bidders are present. (Act 97-520, p. 909, §6; Act 97-564, p. 999, §6.)...

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45-21-230.05
Section 45-21-230.05 Record of sale; rejection of bid. If property is sold at public
auction, as provided in this part, a notation in the storage record book shall be made of
the sale and of the amount received for the property. The person making the sale may reject
any and all bids if the amount bid is unreasonably low and may continue the sale, from time
to time, if no bidders are present. (Act 2001-645, p. 1339, §6.)...
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45-26-231.05
Section 45-26-231.05 Record of sale; rejection of bid. If property is sold at public
auction, as provided in this subpart, a notation in the storage record book shall be made
of the sale and of the amount received for the property. The person making the sale may reject
any and all bids if the amount bid is unreasonably low and may continue the sale, from time
to time, if no bidders are present. (Act 2007-325, p. 581, §6.)...
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45-31-234.05
Section 45-31-234.05 Record of sale; rejection of bid. If property is sold at public
auction, as provided in this part, a notation in the storage record book shall be made of
the sale and of the amount received for the property. The person making the sale may reject
any and all bids if the amount bid is unreasonably low and may continue the sale, from time
to time, if no bidders are present. (Act 2020-138, §1(f).)...
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45-33-235.05
Section 45-33-235.05 Record of sale; rejection of bid. If property is sold at public
auction, as provided in this part, a notation in the storage record book shall be made of
the sale and of the amount received for the property. The person making the sale may reject
any and all bids if the amount bid is unreasonably low and may continue the sale, from time
to time, if no bidders are present. (Act 2018-277, §6.)...
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