Section 40-10-15

How sale made; duties of judge of probate.

(a) Sales conducted pursuant to this article shall be made on the premises of or within the courthouse or courthouse annex of the county at public auction, to the highest bidder for cash between the hours of 10:00 a.m. and 4:00 p.m., and shall continue from day to day until all the real estate embraced in the decree has been sold.

(b) The judge of probate, or his or her designee, shall attend the sales and make a record of the sales. The judge of probate, or his or her designee, shall include all of the following in the record:

(1) Descriptions of each parcel of real estate sold and state to whom sold.

(2) The price paid by the purchaser.

(3) The date of sale and, if no sale was effected, stating that fact and the reason thereof.

(4) The amounts, in separate columns, as taken from the book or docket in which the decrees are entered of each kind of tax penalties and of the fees and costs in each case.

(c) The judge of probate shall enter in the docket, in each case, the land sold under the decree in that case, the purchaser, and the amount for which it was sold.

(d) This section is remedial and curative and shall be retroactive to validate any prior sale of land for taxes conducted in accordance with this section.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §262; Act 2021-175, §§1, 2; Act 2021-521, §§1, 2.)