NOTE: §2242 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2242. Person entitled to redeem

            Any person may redeem tax sale title to property, but the redemption shall be in the name of the tax debtor.

            NOTE: §2242 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2242. Person entitled to terminate

            Any person may cause a tax lien certificate to be terminated. Except as necessary to allow the termination price to be considered a debt of the bankruptcy estate, neither a tax lien certificate holder nor a person causing a tax lien certificate to be terminated shall qualify as a creditor in the tax debtor's succession or business reorganization, liquidation, or receivership.

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