Q Is the city clerk responsible for issuing notices of expiration of the redemption period for lands sold at a joint city and county tax sale for nonpayment of city special assessments?

A No, Sections 27-43-1 and 27-43-3 govern the notice requirements for tax sale redemptions, and the clerk contemplated in those statutes is the chancery clerk, unless the city collects their own taxes. Also, as a general rule, the notice should be issued to all record land owners at the time of the issuance of the notice. The determination as to who is the record owner is a factual determination to be made by the governing authorities. (Attorney General’s Opinion to Hedglin, February 12, 2016)