NOTE: §2163 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2163. Purchase by co-owners

            An owner or co-owner may pay the statutory impositions plus interest and costs due at the time of the tax sale. The purchase of tax sale title to property at a tax sale by an owner or co-owner of the property shall be deemed a redemption.

            NOTE: §2163 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2163. Purchase by co-owners

            An owner or co-owner may pay the statutory impositions plus interest and costs due at the time of the tax lien auction. The purchase of a tax lien by an owner or other person holding an interest in the property, other than a tax lien certificate holder, shall be deemed a payment to the tax collector of the delinquent obligation. A tax lien certificate issued in the name of the owner or a person holding an interest in the property, other than a tax lien certificate holder, shall not constitute a lien and privilege on the property.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, see Act.