TITLE 15. TAXATION

CHAPTER 17. TAX LIEN SALES

Part 3. Procedure After Tax Lien Sale

Sale Not Voided By Misnomer Of Ownership

15-17-325. Sale not voided by misnomer of ownership. When a tax lien sale certificate is acquired, as provided in 15-17-212, or when the county is listed as the purchaser, as provided in 15-17-214, and the taxes were properly assessed on the property of a particular person, no misnomer of ownership or other mistake relating to ownership affects the sale or renders it void or voidable.

History: En. Sec. 13, Ch. 587, L. 1987; amd. Sec. 16, Ch. 110, L. 2007.