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Article 1 General Provisions. Section 40-10-1 When probate court may order sale. Section 40-10-2 Book of lands upon which taxes have not been paid — Contents; form of entries. Section 40-10-3 Book of lands upon which taxes have not been paid — Preparation. Section 40-10-4 Notice to taxpayer - Service generally. Section 40-10-5 Notice to taxpayer - When assessment is "owner unknown". Section 40-10-6 Notice to taxpayer — Manner of publication. Section 40-10-7 Partial payment of taxes prior to sale of property. Section 40-10-8 Trial of cases; issuance of decree; continuance. Section 40-10-9 Attendance of collector at trial; tax book and record of tax lien sales as evidence. Section 40-10-10 When deputy may attend in lieu of collector. Section 40-10-11 Decree of sale. Section 40-10-12 Notice of sale. Section 40-10-13 Confirmation of sale. Section 40-10-14 Description of property in notices and entries. Section 40-10-15 How sale made; duties of judge of probate. Section 40-10-16 Portion sufficient to satisfy decree to be sold. Section 40-10-17 Payment by purchaser. Section 40-10-18 When property to be bid in for state. Section 40-10-19 Certificates of purchase — Delivery; contents. Section 40-10-20 Certificates of purchase - When land bid in for state. Section 40-10-21 Certificates of purchase - Assignments. Section 40-10-22 Costs - When land bid in for state. Section 40-10-23 Costs — Paid by purchasers. Section 40-10-24 Officers not to be interested in purchase. Section 40-10-25 Appeal from decree. Section 40-10-26 Payment of judgment on appeal. Section 40-10-27 Fees. Section 40-10-28 Disposition of excess arising from sale. Section 40-10-29 Deeds - Delivered to purchaser. Section 40-10-30 Deeds — Signature, acknowledgment and effect. Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes. Article 2 Land Commissioner. Section 40-10-50 Designation; appointment of agents and assistants; compensation. Section 40-10-51 Duties generally. Section 40-10-52 Duties of agents. Section 40-10-53 Blank certificates and deeds. Section 40-10-54 Lists of lands bid in for state furnished assessor by commissioner. Article 3 Rights and Remedies of Purchasers at Tax Sales. Section 40-10-70 Purchaser to receive assignment of liens. Section 40-10-71 When lands are sold which are not liable for taxes. Section 40-10-72 When land sold is insufficiently described. Section 40-10-73 Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded. Section 40-10-74 Right of purchaser or assignee to possession; redemption when lien is recorded. Section 40-10-75 Right where sale proceedings were defective. Section 40-10-76 Action for possession defeated on grounds other than that taxes were not due. Section 40-10-77 Defense of action fails on grounds other than that taxes were not due. Section 40-10-78 Tender of party claiming adversely to tax title. Section 40-10-79 Recitation of fact of purchase deemed prima facie evidence. Section 40-10-80 Judgment when party claiming adversely to tax title has made payment or tender. Section 40-10-81 Books and records as prima facie evidence. Section 40-10-82 Limitation of actions. Section 40-10-83 Effect of payment by original owner or assignee. Article 4 Land Sold for Taxes Not Due at Time of Sale. Section 40-10-100 Refund to purchaser when taxes not due at time of sale and land was sold privately by state. Section 40-10-101 Refund to purchaser when taxes were not due at time of tax sale. Section 40-10-102 How refund procured. Section 40-10-103 Certification of facts to Comptroller and payment by him. Section 40-10-104 Warrant drawn on school funds. Section 40-10-105 Warrant for fees, costs, taxes, penalty, and interest. Article 5 Redemption of Land Sold for Taxes. Section 40-10-120 Time and by whom land may be redeemed. Section 40-10-121 Manner of redemption of land sold to state. Section 40-10-122 Manner of redemption when land sold to party other than state. Section 40-10-123 Redeeming lots and parcels without redeeming entire property — When authorized. Section 40-10-124 Redeeming lots and parcels without redeeming entire property — Lots or parcels which can be ascertained by legal and usual subdivision. Section 40-10-125 Redeeming lots and parcels without redeeming entire property — How redeemed. Section 40-10-126 Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption. Section 40-10-127 Issuance of certificates of redemption. Section 40-10-128 Deposit of redemption money — Generally. Section 40-10-129 Deposit of redemption money - Lands bid in by state. Section 40-10-130 Duty of judge of probate on redemption of land bid in by state. Section 40-10-131 Rents, issues, and profits of redeemed land. Section 40-10-132 List and sale of lands bid in by state. Section 40-10-133 Notice to former owner of application to purchase land bid in by state. Section 40-10-134 Manner of sale of land bid in by state. Section 40-10-135 Deed of state on sale of land bid in by state. Section 40-10-136 Certification when land bid in by state sold. Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure. Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department. Section 40-10-139 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance. Section 40-10-140 Certification of sale of lands bid in for state. Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure. Section 40-10-142 Lien and sale of property for unpaid installments of taxes — Disposition of money. Section 40-10-143 Lien of persons other than holders of legal title for expenses of redemption. Article 6 Refund of Taxes Paid by Mistake or Error. Section 40-10-160 When taxpayer entitled to recover. Section 40-10-161 Filing petition. Section 40-10-162 Duty of judge of probate and comptroller; payment by State Treasurer. Section 40-10-163 Presentation of petition to county commission; payment by county treasurer. Section 40-10-164 Recovery from municipalities, etc. Section 40-10-165 Payment by municipalities, etc. Section 40-10-166 Application of Sections 40-10-164 and 40-10-165. Article 7 Sale of Tax Liens. Section 40-10-180 Legislative findings. Section 40-10-181 "Tax lien" defined. Section 40-10-182 Tax liens subject to sale; adoption of sale procedure; sale to be in lieu of other remedies. Section 40-10-183 Tax lien sale list. Section 40-10-184 Sale procedures; two or more parcels assessed as one parcel; no extinguishment of restrictions, covenants, etc. Section 40-10-185 No requirement to list lien as being against property of specific person. Section 40-10-186 Purchase price. Section 40-10-187 Tax lien certificate. Section 40-10-188 Record of tax lien sales. Section 40-10-189 "Holder of tax lien certificate" defined. Section 40-10-190 Lost or destroyed tax lien certificate. Section 40-10-191 Holder of certificate to have first right to purchase with notification; failure of holder to acquire tax lien. Section 40-10-192 Distribution of monies collected. Section 40-10-193 Redemption. Section 40-10-194 Certificate of redemption. Section 40-10-195 Redemption by person owning interest less than whole. Section 40-10-196 Duties of tax collector once tax lien redeemed. Section 40-10-197 Certificate holder to provide notice to tax collector when sale of property desired. Section 40-10-198 Rights and remedies of certificate holder.

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