Q For several years, a disabled property owner has had homestead exemption on his land and home, and his property has been completely exempt from land taxes. The homestead exemption was removed in error, and the 2012 taxes were not paid, although no taxes would have been owed if the exemption had been properly applied. The homestead exemption was reapplied in 2013, but the property sold at the tax sale. May the board correct the county’s mistake by voiding the tax sale and what would it owe to the purchaser at the land sale?

A Pursuant to Section 27-73-7, a board of supervisors may void a tax sale by order spread upon the minutes and the purchaser is entitled to a refund of the purchase price paid at the tax sale. No payment of interest, except that portion of the purchase price that represented interest due on the taxes prior to the tax sale, may be refunded to the purchaser. (Attorney General’s Opinion to Shepard, October 3, 2014)