NOTE: §2163 eff. until Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

§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. See Acts 2024, No. 409, and Acts 2025, No. 411.

§2163. Purchase by co-owners

            An owner or co-owner may pay the statutory impositions plus interest and costs due at any time prior to commencement of the tax lien auction of the tax lien encumbering property. 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, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.