As Amended
SEC. 27-41-69. Sales of land for taxes; postponement of sales because of emergency.
In case of grave public emergency, to be determined by the chairman of the state tax commission, with the approval of the governor and attorney general, the chairman of the state tax commission, may, by an order spread upon the minutes of the tax commission, postpone in any county the date fixed by law for the sale of lands for delinquent taxes. In the event any such sale is postponed, the chairman of the state tax commission with the approval of the governor and attorney general, in the order postponing such sale, shall designate a date for such sale. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law, and lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. The secretary of the state tax commission shall certify to the clerk of the board of supervisors a copy of the order postponing any sale for taxes in such county and the clerk of the board of supervisors shall enter such order on the minutes of the board, but the failure of the secretary of the state tax commission to so certify said order or of the clerk of the board of supervisors to so record the same shall not invalidate any sale made hereunder.
SOURCES: Codes, 1942, Sec. 9929; Laws, 1934, ch. 195.