Q If a municipality sold property at the 2008 tax sale and failed to comply with the statutory notice requirements of Section 27-43-3 at the end of the redemption period, must the sale be voided? If so, what is due to the purchaser?

A The last paragraph of Section 27-43-3 states, “Should the clerk inadvertently fail to send notice as prescribed in this section, then such sale shall be void and the clerk shall not be liable to the purchaser or owner upon refund of all purchase money paid.” The board may either vote to declare the sale void or seek a judicial declaration that the sale is void. In the event that the tax sale is declared void, the purchaser is entitled only to a refund of the purchase price paid at the tax sale. (Attorney General’s Opinion to Jacks, dated October 14, 2011)