- Article 1 General Provisions.
- Article 2 Land Commissioner.
- Article 3 Rights and Remedies of Purchasers at Tax Sales.
- Section 40-10-70 Purchaser to receive assignment of liens.
- Section 40-10-71 When lands are sold which are not liable for taxes.
- Section 40-10-72 When land sold is insufficiently described.
- Section 40-10-73 Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded.
- Section 40-10-74 Right of purchaser or assignee to possession; redemption when lien is recorded.
- Section 40-10-75 (Effective January 1, 2020) Right where sale proceedings were defective.
- Section 40-10-76 (Effective January 1, 2020) Action for possession defeated on grounds other than that taxes were not due.
- Section 40-10-77 (Effective January 1, 2020) Defense of action fails on grounds other than that taxes were not due.
- Section 40-10-78 Tender of party claiming adversely to tax title; payment of excess.
- Section 40-10-79 Recitation of fact of purchase deemed prima facie evidence.
- Section 40-10-80 Judgment when party claiming adversely to tax title has made payment or tender.
- Section 40-10-81 Books and records as prima facie evidence.
- Section 40-10-82 Limitation of actions.
- Section 40-10-83 (Effective January 1, 2020) Effect of payment by original owner or assignee.
- Article 4 Land Sold for Taxes Not Due at Time of Sale.
- Article 5 Redemption of Land Sold for Taxes.
- Section 40-10-120 When and by whom land may be redeemed.
- Section 40-10-121 (Effective January 1, 2020) Manner of redemption of land sold to state.
- Section 40-10-122 (Effective January 1, 2020) Manner of redemption when land sold to party other than state.
- Section 40-10-123 Redeeming lots and parcels without redeeming entire property - When authorized.
- Section 40-10-124 Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision.
- Section 40-10-125 Redeeming lots and parcels without redeeming entire property - How redeemed.
- Section 40-10-126 Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption.
- Section 40-10-127 Issuance of certificates of redemption.
- Section 40-10-128 Deposit of redemption money - Generally.
- Section 40-10-129 Deposit of redemption money - Lands bid in by state.
- Section 40-10-130 Duty of judge of probate on redemption of land bid in by state.
- Section 40-10-131 Rents, issues, and profits of redeemed land.
- Section 40-10-132 List and sale of lands bid in by state.
- Section 40-10-133 Notice to former owner of application to purchase land bid in by state.
- Section 40-10-134 Manner of sale of land bid in by state.
- Section 40-10-135 Deed of state on sale of land bid in by state.
- Section 40-10-136 Certification when land bid in by state sold.
- Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure.
- Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department.
- Section 40-10-139 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance.
- Section 40-10-140 Certification of sale of lands bid in for state.
- Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure.
- Section 40-10-142 Lien and sale of property for unpaid installments of taxes - Disposition of money.
- Section 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.
- Article 7 Sale of Tax Liens.