Article 7 - SALE OF TAX LIENS
- Section 40-10-180 - Purpose; choice of remedy by tax collecting official
- Section 40-10-181 - Definitions
- Section 40-10-182 - Tax liens subject to public auction or sale; notice
- Section 40-10-183 - Tax lien auction list
- Section 40-10-184 - Auction procedures; winning bids; no extinguishment of restrictions, covenants, etc
- Section 40-10-185 - Tax lien not required to be offered as being against property of specific person
- Section 40-10-186 - Purchase price
- Section 40-10-187 - Tax lien certificate
- Section 40-10-188 - Record of tax lien auctions and sales
- Section 40-10-189 - "Holder of tax lien certificate" defined
- Section 40-10-190 - Lost or destroyed tax lien certificate
- Section 40-10-191 - Holder of certificate to have first right to purchase tax lien; abandonment of certificate
- Section 40-10-192 - Distribution of monies collected
- Section 40-10-193 - Redemption
- Section 40-10-194 - Certificate of redemption
- Section 40-10-195 - Redemption by person owning interest less than whole
- Section 40-10-196 - Duties of tax collector once tax lien redeemed
- Section 40-10-197 - Action to foreclose the right to redeem and quiet title; notice requirements; effect of foreclosure; deed; expiration of certificate
- Section 40-10-198 - Rights and remedies of certificate holder
- Section 40-10-199 - Retention of tax liens not sold at auction; private tax lien sales; reporting
- Section 40-10-200 - Financial interest by certain officers or employees in purchase of tax lien sold for delinquent taxes
- Section 40-10-201 - Online or in person public auction permitted for delinquent property taxes
- Section 40-10-202 - Originals or certified copies as prima facie evidence