Section 26-37-204 - Sales set aside(a) In the event the sale is set aside by legal action or if the land is proven to be nonexistent or double assessed, the purchaser shall be entitled to reimbursement of moneys paid.(b) The Commissioner of State Lands shall have the authority to set aside any sale. In the event the Commissioner of State Lands determines that a sale shall be set aside, the purchaser may be entitled to reimbursement of moneys paid to the Commissioner of State Lands.(c) In cases where sales may be set aside by the Commissioner of State Lands or by legal action by the record owner or the heirs or assigns of the record owner, the record owner or the heirs or assigns of the record owner shall pay all back taxes, penalties, interest, and costs charged against the land.(d) If the Commissioner of State Lands determines that the owner and all interested parties did not receive the required notice of sale and right to redeem, the Commissioner of State Lands shall:(1) Set aside the sale; or(2) Notify the owner and interested parties of the reasons why the Commissioner of State Lands does not believe the sale should be set aside.(e) As used in this section, "interested party" means the same as in § 26-37-301.(f) The Commissioner of State Lands shall not be liable for any monetary damages to any owner, interested party, or purchaser of tax-delinquent land for any action taken or any omission of action related to the sale of tax-delinquent land.(g) An owner or interested party shall tender cash or certified funds, including without limitation a money order, cashier's check, or certified bank check equal to the amount of all taxes, penalties, interest, and costs charged against the tax-delinquent land: (1) Into the registry of the court before filing a complaint, counterclaim, cross-claim, third-party complaint, or any other pleading to set aside a sale of the tax-delinquent land; or(2) With the Commissioner of State Lands upon request by the Commissioner of State Lands before asking the Commissioner of State Lands to set aside a sale of the tax-delinquent land.Amended by Act 2015, No. 1230,§ 1, eff. 7/22/2015.Amended by Act 2013, No. 574,§ 1, eff. 8/16/2013.Acts 1983, No. 626, § 5; A.S.A. 1947, § 84-1130; Acts 1991, No. 1080, § 2; 2007, No. 706, § 3; 2011, No. 862, § 3.