(a) If the owner or redeemer redeems the tax-delinquent parcel, the Commissioner of State Lands shall issue:(1) A redemption deed in the name of the owner and record it in the county wherein the parcel is located; and(2) A redemption receipt to the redeemer.
(1) A redemption deed in the name of the owner and record it in the county wherein the parcel is located; and
(2) A redemption receipt to the redeemer.
(b) A redemption deed shall:(1) Serve as proof that payment under § 26-37-302 has been received by the Commissioner of State Lands; and(2) Not convey or change the legal ownership to the parcel redeemed.
(1) Serve as proof that payment under § 26-37-302 has been received by the Commissioner of State Lands; and
(2) Not convey or change the legal ownership to the parcel redeemed.
(c) The fee for the redemption deed and the fee for recording the deed shall be borne by the owner or redeemer.