Q When property sold for ad valorem taxes is redeemed and there are insufficient funds in the land redemption account, must the county use any available county funds to repay the tax sale purchaser?

A Yes. Such payments must be made from any available county funds after first being lawfully transferred into the land redemption fund by the board of supervisors. Also, the county must seek restitution from the clerk on his or her official bond of any county funds that are missing as of a result of his or her actions. (Attorney Generalís Opinion to Thompson dated October 28, 2009)