Allowing a tax collector to conduct a second or supplementary tax sale of certain properties which did not sell at the first tax sale and which were struck off to the state.
Q Do the supplementary tax sale provisions in Sections 27-41-65 and 27-41-67 allow the tax collector to conduct a second or supplementary tax sale of certain properties which did not sell at the first tax sale and which were struck off to the state?
A No. Once property is struck off to the state at a county tax sale, that property cannot be subject to a subsequent sale, as title has already vested in the state. Furthermore, the tax collector is mandated to strike the land off to the state when it fails to bring a bid. Thus, the tax collector is not authorized to conduct a second sale to attempt to sell property which has already been struck off to the state. (Attorney General’s Opinion to Pace dated February 12, 2010)
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