Records of sale

# (a)

Requirement. -- The Tax Commissioner shall, for each county, keep a record of all sales of real property under section thirteen-c and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers and the date of the deed.

# (b)

Copy as evidence. -- A copy of such record, or any part thereof, certified by the Tax Commissioner shall be evidence in any court of this state of the truth of the facts therein stated.

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In this chapter (40 sections)

11-10-7C · Abatement of any penalty or addition to tax attributable to…
11-10-7D · Combining assessments
11-10-8 · Notice of assessment; petition for reassessment or payment of…
11-10-9 · Hearing procedure
11-10-9A · Small claims procedure; disputes involving $10,000 or less
11-10-10 · Appeals
11-10-10A · Commissioner allowed to acquiesce or not acquiesce in…
11-10-11 · Collection of tax
11-10-11A · Administration of special district excise tax; commission…
11-10-11B · Fund creation; authorization for expenditure
11-10-11C · State administration of local sales and use taxes and…
11-10-12 · Liens, release; subordination; foreclosure; withdrawal
11-10-13 · Levy and distraint
11-10-13A · Property exempt from levy
11-10-13B · Surrender of property subject to levy
11-10-13C · Sale of seized property
11-10-13D · Sale of perishable goods
11-10-13E · Redemption of property
11-10-13F · Certificate of sale; deed to real property; notice and…
11-10-13G · Legal effect of certificate of sale of personal property…
11-10-13H · Records of sale
11-10-13I · Expense of levy and sale
11-10-13J · Application of proceeds of levy
11-10-13K · Authority to release levy and return property
11-10-14 · Overpayments; credits; refunds and limitations
11-10-14A · Tax refund check-off programs
11-10-14B · Monetary remedies for overpayments due to…
11-10-14C · Prompt payment of refunds of personal income taxes
11-10-14D · Prompt payment of refunds of corporation net income taxes
11-10-15 · Limitations on assessment
11-10-16 · Limitations on collection
11-10-17 · Interest
11-10-17A · Determination of rate of interest
11-10-18 · Additions to tax
11-10-18A · Additions to tax for failure to pay estimated income or…
11-10-18B · Additions to tax for failure to pay any other estimated tax
11-10-18C · Failure to file partnership return or report
11-10-19 · Penalties
11-10-19A · Failure to file correct information returns
11-10-20 · Effective date; transition rules

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