Q If a parcel (tract) fails to receive a bid at the sale for delinquent taxes and is struck (sold) off to the state per Section 27-41-59, then what is the procedure for the following year’s tax sale?

A Per Attorney General Opinion to Pace, February 12, 2010, once property is struck off to the state at a county tax sale, that property cannot be the subject of a subsequent sale, as title has already vested in the state.