Section 40-10-194

Certificate of redemption.

(a) The tax collecting official shall, upon application to redeem a tax lien, and upon being satisfied that the person applying has the right to redeem the tax lien, and upon payment of the amount due, issue to the person a certificate of redemption appended to a copy of the certificate of tax lien, giving the date of redemption, the amount paid, and by whom redeemed, and shall make the proper entries in the record of tax lien auctions or sales in his or her office.

(b) For each certificate of redemption, the tax collecting official shall collect from the person to whom the certificate of redemption is issued a fee of ten dollars ($10).

(c) The holder of a certificate of redemption may record the certificate with the recording officer of the county.

(Acts 1995, No. 95-408, p. 864, §16.; Act 2018-577, §1)