§ 26-37-103 — Verification by county assessor

(a) Prior to certification to the Commissioner of State Lands, the county assessor shall: (1) Verify the assessment to establish value on all parcels to be certified; (2) Verify the name and last known address of the owner of record of the tax-delinquent parcel; and (3) Determine whether the tax-delinquent parcel exists. (b) If the parcel is found to be nonexistent, the county assessor shall remove the delinquent entry from the assessment rolls. (c) A tax-delinquent parcel shall not be transmitted by certification to the Commissioner of State Lands without the county assessor's verification. (d) In the event the Commissioner of State Lands determines the tax-delinquent parcel is incorrectly certified for failure to meet the requirements of this section, the Commissioner of State Lands shall return the tax-delinquent parcel with the invalid certification to the county.

Legislative History

Amended by Act 2023, No. 172,§ 2, eff. 8/1/2023. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.