NOTE: §2160 eff. until Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

§2160. Tax sale title; effect on other statutory impositions

            Tax sale title to property shall not affect, invalidate, or extinguish the claim of another political subdivision for the taxes due on the property that were not included in the bid price.

NOTE: §2160 eff. Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

§2160. Tax lien certificate; effect on other statutory impositions

             The issuance of a tax lien certificate for the delinquent obligation due on a property shall not affect, invalidate, or extinguish the claim of another political subdivision for the statutory impositions due on the property that were not included in the auction price.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.