Q In light of an apparent conflict between Sections 27-43-5 and 27-43-9, should the notice to lien holders of all lands sold for taxes be “by certified mail” and, if so, how should the clerk enter such on the tax sale book?

A The notice to lien holders of lands being sold for taxes should be by certified mail, with return receipt requested, in accordance with Section 27-43-5. In making the notation required by Section 27-43-9, the clerk should notate the date that the notice was mailed by certified mail, return receipt requested. (Attorney General’s Opinion to Holleman, dated January 20, 2012)