(a)
(1) The Commissioner of State Lands shall publish a notice of sale of land upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the land is located.
(2) The publication fee for the notice shall be the same as set forth in § 26-37-107.
(b) The notice shall:
(1) Contain the assessed value of the land;
(2) Contain the amount of taxes, interest, penalties, and other costs due on the land;
(3)
(A) Contain the name of the owner, the legal description, and parcel number of the land.
(B) A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed;
(4) Contain a list of all interested parties; and
(5) Indicate that the land will be sold to the highest successful bidder if the bid is equal to at least the amount of delinquent taxes, penalties, interest, and the costs of the sale.
(c) The successful bidder shall pay all taxes, interest, penalties, and other costs.
(d)
(1) Failure of the notice to contain the information required in subsection (b) of this section does not invalidate an auction sale of the land unless an owner or interested party did not receive notice in substantial compliance with § 26-37-301.
(2) Only an owner or interested party that fails to receive notice in substantial compliance with § 26-37-301 may challenge the validity of the publication notice.
(e) As used in this subchapter, "owner" and "interested party" mean the same as defined in § 26-37-301.
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