§ 170-31. Release of tax deeds.

(a)

Where the deed was recorded prior to the acquisition of the property by the present owner, the county will insist upon payment in full.

(b)

Where the deed is for taxes for a period within seven years from the date the present owner acquired the property, and the tax was assessed against the holder of a record title, the county will insist upon payment of the full amount.

(c)

Where the deed was more than seven years old when the present owner acquired the property and the deed was not recorded prior to said acquisition, the county will execute a release without consideration.

(d)

All other cases will be decided upon the facts in each case.

(Code 1983, § 26-2-2)