Sec. 44-1. - Title search prior to suit; fee.

The city solicitor is authorized to enter suit for the collection of all delinquent taxes and shall cause an examination of the title to be made of the property against which there are unpaid taxes, before advertising for sale such property, in order to ascertain the owner thereof and all the liens upon such property, and the owners of such liens, and there shall be paid to the person making such examination of title a fee not exceeding $120.00 which shall be added and collected as costs in the cause.

(Code 1968, § 30-120)

Sec. 44-2. - Release of tax liens on real estate located within the city.

(a)

Accrued tax liens against real estate located within the city may not be released except in the following circumstances and in compliance with the following procedures:

(1)

Bankruptcy. In those instances where a person or corporation is adjudged bankrupt by a federal court and is the owner of real property situate in the city, the city, through its attorney, may release any and all tax liens on such property as part of an agreement with the bankrupt. Property so released may be sold or transferred free of city tax liens pursuant to an order adopted by the court before which the bankruptcy proceeding is pending; provided, however, that the council shall first consent, by resolution to such order and further provided that no release of tax liens pursuant to the procedure contained in this section shall be construed as the relinquishment of any priority held by the city over other creditors and that any and all unsatisfied tax debts of the bankrupt shall be preserved with all preferences and priorities intact.

(2)

Receivership. If property situate in the city is owned by a person who is in receivership pursuant to the rules of the chancery court of the state or the rules of any other state or federal court in the state, such property may be sold free and clear of all city real estate tax liens provided that the following conditions of sale are met:

a.

The sale must be to the highest bidder at a public sale.

b.

A notice of sale must be published at least one week before the sale date, such notice to be published in the legal section of at least one local newspaper of general circulation in the county.

c.

Prior approval of the sale must be obtained from the court supervising the receivership and also from the director of the department of finance of the city.

If a sale of receivership property is held in accordance with the above procedure, the monies received from such sale shall first be paid to satisfy the costs incurred in the sale of the property. The balance of the sale price shall next be used to satisfy accrued taxes on the property. Any remaining monies over and above the costs of sale plus the taxes and penalties due and owning on such property shall be distributed in accordance with the further orders of the supervising court.

Where the sale price amounts to less than the accrued tax liability and other outstanding debts of the receivership, all real estate taxes and penalties due and owing on such property as of the date of sale and remaining unsatisfied from the proceeds of such sale shall continue unabated as debts of the receivership, and any priority or preference which such tax debts have over any other debts of the receivership shall be preserved.

(3)

Sheriff's sales. Any purchaser of real property sold by writ of venditioni exponas at a sheriff's sale initiated by the city shall take title free and clear of all city tax liens on such property.

(b)

No release of property from tax liens as provided for in the preceding provisions shall act to release any private person, corporation, partnership, or other entity from any personal obligation which such person may have to pay such taxes and all such taxes and penalties shall continue to be collectible in personal actions as permitted by state law. The city may, however, through its attorney and with the consent by resolution of council, remit or release in whole or in part tax debts owed to the city by bankrupt persons as part of an agreement with such bankrupt person.

(Code 1968, § 30-2.5)

Secs. 44-3—44-30. - Reserved.