§ 26-37-301 - Notice to owner.
26-37-301. Notice to owner.
(a) (1) Subsequent to receiving tax-delinquent land, the Commissioner of State Lands shall notify the owner, at the owner's last known address as certified by the county, by certified mail, of the owner's right to redeem by paying all taxes, penalties, interest, and costs, including the cost of the notice.
(2) All interested parties shall receive notice of the sale from the Commissioner of State Lands in the same manner.
(3) If the notice by certified mail is returned unclaimed, the Commissioner of State Lands shall mail the notice to the owner or interested party by regular mail.
(4) If the notice by certified mail is returned undelivered for any other reason, the Commissioner of State Lands shall send a second notice to the owner or interested party at any additional address reasonably identifiable through the examination of the real property records properly filed and recorded in the office of the county recorder where the property is located as follows:
(A) The address shown on the deed to the owner;
(B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or
(C) Any other corrected or forwarding address on file with the county collector or county assessor.
(b) (1) The notice to the owner or interested party shall also indicate that the tax-delinquent land will be sold if not redeemed prior to the date of sale.
(2) The notice shall also indicate the sale date, and that date shall be no earlier than one (1) year after the land is certified to the Commissioner of State Lands.
(c) As used in this section, "owner" and "interested party" means any person, firm, corporation, or partnership holding title to or an interest in the property by virtue of a bona fide recorded instrument at the time of certification to the Commissioner of State Lands.
(d) The Commissioner of State Lands shall not be required to notify, by certified mail or by any other means, any person, firm, corporation, or partnership whose title to or interest in the property is obtained subsequent to certification to the Commissioner of State Lands.
(e) (1) If the Commissioner of State Lands fails to receive proof that the notice sent by certified mail under this section was received by the owner of a homestead, then the Commissioner of State Lands or his or her designee shall provide actual notice to the owner of a homestead by personal service of process at least sixty (60) days before the date of sale.
(2) As used in this subsection:
(A) "Homestead" means the same as defined in 26-26-1122; and
(B) "Owner of a homestead" means:
(i) Every owner if the homestead is owned by joint tenants; and
(ii) Either the husband or the wife if the homestead is owned by tenants by the entirety.
(3) The owner of a homestead shall pay for the additional cost of the notice by personal service of process under this subsection.