Article 1. General Provisions.

§ 40-10-1. When probate court may order sale.

§ 40-10-2. Book of lands upon which taxes have not been paid - Contents; form of entries.

§ 40-10-3. Book of lands upon which taxes have not been paid - Preparation.

§ 40-10-4. Notice to taxpayer - Service generally.

§ 40-10-5. Notice to taxpayer - When assessment is "owner unknown."

§ 40-10-6. Notice to taxpayer - Manner of publication.

§ 40-10-7. Partial payment of taxes prior to sale of property.

§ 40-10-8. Trial of cases; issuance of decree; continuance.

§ 40-10-9. Attendance of collector at trial; tax book and record of tax lien sales as evidence.

§ 40-10-10. When deputy may attend in lieu of collector.

§ 40-10-11. Decree of sale.

§ 40-10-12. Notice of sale.

§ 40-10-13. Confirmation of sale.

§ 40-10-14. Description of property in notices and entries.

§ 40-10-15. How sale made; duties of judge of probate.

§ 40-10-16. Portion sufficient to satisfy decree to be sold.

§ 40-10-17. Payment by purchaser.

§ 40-10-18. When property to be bid in for state.

§ 40-10-19. Certificates of purchase - Delivery; contents.

§ 40-10-20. Certificates of purchase - When land bid in for state.

§ 40-10-21. Certificates of purchase - Assignments.

§ 40-10-22. Costs - When land bid in for state.

§ 40-10-23. Costs - Paid by purchasers.

§ 40-10-24. Officers not to be interested in purchase.

§ 40-10-25. Appeal from decree.

§ 40-10-26. Payment of judgment on appeal.

§ 40-10-27. Fees.

§ 40-10-28. Disposition of excess arising from sale.

§ 40-10-29. Deeds - Delivered to purchaser.

§ 40-10-30. Deeds - Signature, acknowledgment and effect.

§ 40-10-31. Removal of cloud upon title to real estate erroneously sold for taxes.

Article 2. Land Commissioner.

§ 40-10-50. Designation; appointment of agents and assistants; compensation.

§ 40-10-51. Duties generally.

§ 40-10-52. Duties of agents.

§ 40-10-53. Blank certificates and deeds.

§ 40-10-54. Lists of lands bid in for state furnished assessor by commissioner.

Article 3. Rights and Remedies of Purchasers at Tax Sales.

§ 40-10-70. Purchaser to receive assignment of liens.

§ 40-10-71. When lands are sold which are not liable for taxes.

§ 40-10-72. When land sold is insufficiently described.

§ 40-10-73. Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded.

§ 40-10-74. Right of purchaser or assignee to possession; redemption when lien is recorded.

§ 40-10-75. Right where sale proceedings were defective.

§ 40-10-76. Action for possession defeated on grounds other than that taxes were not due.

§ 40-10-77. Defense of action fails on grounds other than that taxes were not due.

§ 40-10-78. Tender of party claiming adversely to tax title; payment of excess.

§ 40-10-79. Recitation of fact of purchase deemed prima facie evidence.

§ 40-10-80. Judgment when party claiming adversely to tax title has made payment or tender.

§ 40-10-81. Books and records as prima facie evidence.

§ 40-10-82. Limitation of actions.

§ 40-10-83. Effect of payment by original owner or assignee.

Article 4. Land Sold for Taxes Not Due at Time of Sale.

§ 40-10-100. Refund to purchaser when taxes not due at time of sale and land was sold privately by state.

§ 40-10-101. Refund to purchaser when taxes were not due at time of tax sale.

§ 40-10-102. How refund procured.

§ 40-10-103. Certification of facts to Comptroller and payment by him.

§ 40-10-104. Warrant drawn on school funds.

§ 40-10-105. Warrant for fees, costs, taxes, penalty, and interest.

Article 5. Redemption of Land Sold for Taxes.

§ 40-10-120. When and by whom land may be redeemed.

§ 40-10-121. Manner of redemption of land sold to state.

§ 40-10-122. Manner of redemption when land sold to party other than state.

§ 40-10-123. Redeeming lots and parcels without redeeming entire property - When authorized.

§ 40-10-124. Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision.

§ 40-10-125. Redeeming lots and parcels without redeeming entire property - How redeemed.

§ 40-10-126. Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption.

§ 40-10-127. Issuance of certificates of redemption.

§ 40-10-128. Deposit of redemption money - Generally.

§ 40-10-129. Deposit of redemption money - Lands bid in by state.

§ 40-10-130. Duty of judge of probate on redemption of land bid in by state.

§ 40-10-131. Rents, issues, and profits of redeemed land.

§ 40-10-132. List and sale of lands bid in by state.

§ 40-10-133. Notice to former owner of application to purchase land bid in by state.

§ 40-10-134. Manner of sale of land bid in by state.

§ 40-10-135. Deed of state on sale of land bid in by state.

§ 40-10-136. Certification when land bid in by state sold.

§ 40-10-137. Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure.

§ 40-10-138. Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department.

§ 40-10-139. Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance.

§ 40-10-140. Certification of sale of lands bid in for state.

§ 40-10-141. Lien and sale of property for unpaid installments of taxes - Procedure.

§ 40-10-142. Lien and sale of property for unpaid installments of taxes - Disposition of money.

§ 40-10-143. Lien of persons other than holders of legal title for expenses of redemption.

Article 6. Refund of Taxes Paid by Mistake or Error.

§ 40-10-160. When taxpayer entitled to recover.

§ 40-10-161. Filing petition.

§ 40-10-162. Duty of judge of probate and Comptroller; payment by State Treasurer.

§ 40-10-163. Presentation of petition to county commission; payment by county treasurer.

§ 40-10-164. Recovery from municipalities, etc.

§ 40-10-165. Payment by municipalities, etc.

§ 40-10-166. Application of Sections 40-10-164 and 40-10-165.

Article 7. Sale of Tax Liens.

§ 40-10-180. Legislative findings.

§ 40-10-181. "Tax lien" defined.

§ 40-10-182. Tax liens subject to sale; adoption of sale procedure; sale to be in lieu of other remedies.

§ 40-10-183. Tax lien sale list.

§ 40-10-184. Sale procedures; two or more parcels assessed as one parcel; no extinguishment of restrictions, covenants, etc.

§ 40-10-185. No requirement to list lien as being against property of specific person.

§ 40-10-186. Purchase price.

§ 40-10-187. Tax lien certificate.

§ 40-10-188. Record of tax lien sales.

§ 40-10-189. "Holder of tax lien certificate" defined.

§ 40-10-190. Lost or destroyed tax lien certificate.

§ 40-10-191. Holder of certificate to have first right to purchase with notification; failure of holder to acquire tax lien.

§ 40-10-192. Distribution of monies collected.

§ 40-10-193. Redemption.

§ 40-10-194. Certificate of redemption.

§ 40-10-195. Redemption by person owning interest less than whole.

§ 40-10-196. Duties of tax collector once tax lien redeemed.

§ 40-10-197. Certificate holder to provide notice to tax collector when sale of property desired.

§ 40-10-198. Rights and remedies of certificate holder.