§ 26-37-201 - Publication of notice -- Fee.
26-37-201. Publication of notice -- Fee.
(a) (1) The Commissioner of State Lands shall publish a notice of sale of land upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the land is located.
(2) The publication fee for the notice shall be the same as set forth in 26-37-107.
(b) The notice shall:
(1) Contain the assessed value of the land;
(2) Contain the amount of taxes, interest, penalties, and other costs due on the land;
(3) (A) Contain the name of the owner, the legal description, and parcel number of the land.
(B) A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed;
(4) Contain a list of all interested parties; and
(5) Indicate that the land will be sold to the highest bidder if the bid is equal to at least the assessed value of the land as certified to the Commissioner of State Lands.
(c) The highest bidder shall pay all taxes, interest, penalties, and other costs.
(d) Failure of the notice to contain the information required in subsection (b) of this section invalidates an auction sale of the land.
(e) As used in this section, "interested party" has the same meaning as in 26-37-301.