Q Is the city clerk or chancery clerk responsible for the duties associated with the collection of ad valorem taxes on municipal property?

A Section 27-43-3 sets forth the statutory duties of the (chancery) clerk when issuing notice to record owners of land sold for taxes. In the event that a municipality conducts its own tax sales and redemptions of land, Section 27-43-4 specifically requires city clerks to perform the same duties that chancery clerks perform for lands sold for nonpayment of taxes. It should be noted that, while the municipal clerk takes on the responsibilities outlined in Section 27-43-3, he or she is required, pursuant to Section 21-33-63, to transmit to the chancery clerk a certified list of properties sold, so that the chancery clerk may file and index said list among the land records of the county. (Attorney General’s Opinions to Barton, November 7, 2014)