TITLE 63

REVENUE AND TAXATION

CHAPTER 11

SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES

63-1108.  Purchase by county. In the event that no person bids on any property offered for sale, or if such property in the judgment of the tax collector exceeds in value the amount of the highest bid made, the tax collector may bid on the property if it is deemed in the best interest of the county. He shall dispose of the purchased property by sale in the same manner as other personal property belonging to the county. However, the tax collector shall not buy any property for the county when a sufficient sum to defray the property taxes and costs of sale is bid therefor.

History:

[63-1108, added 1996, ch. 98, sec. 12, p. 390; am. 2015, ch. 199, sec. 1, p. 609.]