Article 1 General Provisions.

Section 40-10-1 When probate court may order sale.
Section 40-10-2 Book of lands upon which taxes have not been paid - Contents; form of entries.
Section 40-10-3 Book of lands upon which taxes have not been paid - Preparation.
Section 40-10-4 Notice to taxpayer - Service generally.
Section 40-10-5 Notice to taxpayer - When assessment is "owner unknown."
Section 40-10-6 Notice to taxpayer - Manner of publication.
Section 40-10-7 Partial payment of taxes prior to sale of property.
Section 40-10-8 Trial of cases; issuance of decree; continuance.
Section 40-10-9 Attendance of collector at trial; tax book and record of tax lien sales as evidence.
Section 40-10-10 When deputy may attend in lieu of collector.
Section 40-10-11 Decree of sale.
Section 40-10-12 Notice of sale.
Section 40-10-13 Confirmation of sale.
Section 40-10-14 Description of property in notices and entries.
Section 40-10-15 How sale made; duties of judge of probate.
Section 40-10-16 Portion sufficient to satisfy decree to be sold.
Section 40-10-17 Payment by purchaser.
Section 40-10-18 When property to be bid in for state.
Section 40-10-19 Certificates of purchase - Delivery; contents.
Section 40-10-20 Certificates of purchase - When land bid in for state.
Section 40-10-21 Certificates of purchase - Assignments.
Section 40-10-22 Costs - When land bid in for state.
Section 40-10-23 Costs - Paid by purchasers.
Section 40-10-24 Officers not to be interested in purchase.
Section 40-10-25 Appeal from decree.
Section 40-10-26 Payment of judgment on appeal.
Section 40-10-27 Fees.
Section 40-10-28 Disposition of excess arising from sale.
Section 40-10-29 Deeds - Delivered to purchaser.
Section 40-10-30 Deeds - Signature, acknowledgment and effect.
Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes.

Article 2 Land Commissioner.

Section 40-10-50 Designation; appointment of agents and assistants; compensation.
Section 40-10-51 Duties generally.
Section 40-10-52 Duties of agents.
Section 40-10-53 Blank certificates and deeds.
Section 40-10-54 Lists of lands bid in for state furnished assessor by 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.

Section 40-10-100 Refund to purchaser when taxes not due at time of sale and land was sold privately by state.
Section 40-10-101 Refund to purchaser when taxes were not due at time of tax sale.
Section 40-10-102 How refund procured.
Section 40-10-103 Certification of facts to Comptroller and payment by him.
Section 40-10-104 Warrant drawn on school funds.
Section 40-10-105 Warrant for fees, costs, taxes, penalty, and interest.

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.

Section 40-10-160 When taxpayer entitled to recover.
Section 40-10-161 Filing petition.
Section 40-10-162 Duty of judge of probate and Comptroller; payment by State Treasurer.
Section 40-10-163 Presentation of petition to county commission; payment by county treasurer.
Section 40-10-164 Recovery from municipalities, etc.
Section 40-10-165 Payment by municipalities, etc.
Section 40-10-166 Application of Sections 40-10-164 and 40-10-165.

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.