§ 40-10-188 — Record of Tax Lien Auctions and Sales

The tax collecting official shall make a correct record of all auctions and sales of tax liens in a durable book or an electronic file, which shall be known as the record of tax lien auctions and sales, containing all of the following:
(1) The date of auction or sale.
(2) A description of each parcel and uniform parcel number on which a tax lien was auctioned or sold.
(3) The year of assessment to which the tax lien relates.
(4) The name and address of the property owner for whom the property was assessed, if known.
(5) The name and address of the original purchaser of the tax lien.
(6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which relate to the year of assessment, as described in Section 40-10-187, as of the date of the auction or sale of the tax lien to the original purchaser.
(7) The interest rate bid on by the purchaser at the tax lien auction or as agreed by the purchaser at the tax lien sale.
(8) The amount of any subsequent taxes, penalties, interest, fees, and costs paid by the original purchaser, or assignee, of the tax lien certificate as provided in Section 40-10-191 and the year of assessment to which the payment relates.
(9) The name and address of the assignee, if any, and the date of assignment of the tax lien certificate.
(10) Any security interest of which the tax collecting official has been notified pursuant to Section 40-10-187(f).
(11) The name and address of the person redeeming and the date of redemption.
(12) The total amount paid for redemption.

Legislative History

(Acts 1995, No. 95-408, p. 864, §10; Act 2018-577, §1; Act 2022-208, §1.)