NOTE: §2242 eff. until Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

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

§2242. Person entitled to extinguish

            Any person may cause a tax lien to be extinguished. 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 to be extinguished 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, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.