§ 26-37-107 - Publication of delinquent list.
26-37-107. Publication of delinquent list.
(a) (1) (A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year.
(B) (i) Within seven (7) days thereafter, the newspaper shall publish the list.
(ii) The newspaper shall publish the list in at least seven-point type.
(C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication.
(2) If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published.
(3) The list of delinquent lands shall contain at least the name of the owner and the legal description of the property as was recorded on the tax book.
(b) The publication shall be in substance as follows:
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(c) (1) The legal fee for each required publication of delinquent real property tax lists shall be one dollar and fifty cents ($1.50) per tract per insertion.
(2) The fee shall be added as costs of forfeiture and shall be paid by the county collector from any moneys in the county collector's possession derived from the payment of real property taxes.
(3) The receipts for the payment, verified by the certificate of the county clerk as to its correctness, shall entitle the county collector to a credit for the amount so paid.