§ 67-1-1424 — Records of sales and redemptions

(a) Requirement. The commissioner or the commissioner's delegate shall keep a record of all sales of real property under §§ 67-1-1414 - 67-1-1418 and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed. (b) Copy as Evidence. A copy of such record, or any part of the record, certified by the commissioner or the commissioner's delegate shall be evidence in any court of the truth of the facts stated in the record.

Legislative History

Acts 1972, ch. 762, § 9; T.C.A., § 67-6023.