Title 48, Chapter 4, Section 48
( 48-4-48)
(a) A title under a tax deed properly executed at a valid and legal
sale prior to July 1, 1989, shall ripen by prescription after a
period of seven years from the date of execution of that deed. (b) A title under a tax deed executed on or after July 1, 1989, but
before July 1, 1996, shall ripen by prescription after a period of
four years from the execution of that deed. A title under a tax
deed properly executed on or after July 1, 1996, at a valid and
legal sale shall ripen by prescription after a period of four years
from the recordation of that deed in the land records in the county
in which said land is located. (c) A tax deed which has ripened by prescription pursuant to any
provision of this Code section shall convey, when the defendant in
fi. fa. is not laboring under any legal disability, a fee simple
title to the property described in that deed, and that title shall
vest absolutely in the grantee in the deed or in the grantee's heirs
or assigns. In the event the defendant in fi. fa. is laboring under
any legal disability, the prescriptive term specified in this Code
section shall begin from the time the disabilities are removed or
abated. (d) Notice of foreclosure of the right to redeem property sold at a
tax sale shall not be required to have been provided in order for
the title to such property to have ripened under subsection (a) or
(b) of this Code section. |