May an alternate location be designated as the courthouse for the purposes of conducting tax sales?
Q May an alternate location be designated as the courthouse for the purposes of conducting tax sales?
A A board of supervisors may designate a temporary courthouse for the purpose of conducting annual tax sales where the courthouse is unavailable due to renovations or destruction. Otherwise, the place of annual tax sales must be conducted at the door of the courthouse or any place within the courthouse in accordance with Section 27-41-55. (Attorney General’s Opinion to Hatcher dated October 15, 2010)
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