As Amended
SEC. 27-41-2. Interlocal agreement for collection by county of ad valorem taxes due to municipality.
If the governing authorities of a municipality and a county have entered into an interlocal agreement pursuant to Section 17-13-1 et seq., and the agreement is for the county to collect for the municipality those ad valorem taxes on real and personal property, motor vehicles and mobile homes that are due and payable to the municipality, the following shall apply:
(a) The collection of such ad valorem taxes due by a taxpayer to the municipality shall be evidenced by a receipt showing that the taxes due have been paid. This receipt also may show that any ad valorem taxes due by the taxpayer to the county have been paid.
(b) Property as described in this section that is sold for unpaid ad valorem taxes due by a taxpayer to the municipality may be sold in a tax sale which may be conducted for unpaid ad valorem taxes due by the taxpayer to the county. This unified tax sale for unpaid taxes due the municipality and the county shall be advertised in substantially the same manner as provided by law for sales of like property for unpaid county ad valorem taxes. The amount of taxes for which the property is offered at the unified sale shall be the sum of the taxes due by the taxpayer to the municipality and those due to the county. All costs incident to the unified sale shall be included in the total amount for which the property is offered.
(c) Upon offering the property of any delinquent taxpayer at a unified sale as described in paragraph (b) and upon the failure of any person to bid the whole amount of taxes and all costs incident to the sale for such property, the county tax collector shall strike the property off to the state.
(d) Except as otherwise specified in this section, the collection of unpaid ad valorem taxes due to a municipality, the sale of property for unpaid ad valorem taxes due a municipality, and the striking off to a municipality of property for unpaid ad valorem taxes, shall be conducted in accordance with the laws governing the imposition of ad valorem taxes by a municipality.
SOURCES: Laws, 1993, ch. 540, Sec. 1, eff from and after October 1, 1993.