27-45-19 - Record of state tax lands.
§ 27-45-19. Record of state tax lands.
The tax collector shall keep a record of lands struck off to the state for taxes for his convenience in collecting taxes and making settlements with the state and county. The chancery clerk, when he releases such lands upon redemption, shall immediately notify the auditor and tax collector, giving name of person redeeming, date of redemption, and description of the land, and the auditor and collector, when they receive such notice, shall at once make entry thereof upon their records.
Sources: Codes, 1880, § 567; 1892, § 3857; 1906, § 2937; Hemingway's 1917, § 5272; 1930, § 3271; 1942, § 9956.