Section 40-10-184 Sale procedures; two or more parcels assessed as one parcel; no extinguishment of restrictions, covenants, etc.
Section 40-10-184
Sale procedures; two or more parcels assessed as one parcel; no extinguishment of restrictions, covenants, etc.
(a) Tax lien sales shall be conducted by the tax collector on the dates and times directed by the tax collector. On the day designated for a tax lien sale, the tax collector shall proceed to sell, pursuant to the procedure adopted by him or her, all tax liens described in the tax lien sale list compiled as provided in Section 40-10-183, except those for which the taxes, penalties, interest, and costs thereon have been paid or deferred. Any delinquent property for which a tax lien remains unsold after a tax lien sale shall be subject to any other remedies provided by law for the collection of the delinquent taxes.
(b) Where two or more lots or parcels are assessed as one parcel, the tax liens on them may be sold as a single tax lien on one parcel.
(c) The sale of a tax lien does not extinguish any deed restriction, deed covenant, or easement on or appurtenant to the parcel.
(Acts 1995, No. 95-408, p. 864, §6.)