§11A-3-8. Certification of sold and unsold property to the
(a) If no person present bids the amount of taxes, interest
and charges due on any real estate offered for sale, the sheriff
shall certify the real estate to the Auditor for disposition
pursuant to section forty-four of this article, subject, however,
to the right of redemption provided by section thirty-eight of this
article. The Auditor shall prescribe the form by which the sheriff
certifies the property.
(b) If the highest bidder present at the sale, as provided in
section five of this article, bids and pays, at a minimum, the
amount of taxes, interest and charges for which the tax lien on any
real estate is offered, the sheriff shall certify the real estate
to the State Auditor for disposition pursuant to section fourteen
of this article.