(a) As used in this section, "homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under ยง 26-26-1118.
(b) When a homestead is certified to the Commissioner of State Lands, the county collector shall provide notice to the Commissioner of State Lands that the tax-delinquent land is a homestead.
Section: Previous 26-37-302 26-37-303 26-37-305 26-37-307 26-37-310 26-37-313 26-37-314 26-37-315 26-37-316Last modified: November 15, 2016