15-17-214. County as purchaser -- assignment. (1) If no person pays the delinquent taxes, including penalties, interest, and costs, on the first day of the tax lien sale, the county is considered to be the purchaser.
(2) (a) After the tax lien sale, the county treasurer shall identify and list all property tax liens that were sold at the tax lien sale. The county treasurer shall also record that the county is the purchaser of all property remaining unsold and upon which the taxes remain delinquent.
(b) The record of the property in which the county is listed as the purchaser may be made by the treasurer by a separate tax lien sale certificate of each property or by reference to the property as recorded in the list required under 15-16-301.
(3) A property tax lien of the county in any property acquired by the county under subsection (1) must be assigned by the county treasurer, as provided in 15-17-323, upon the payment of all delinquent taxes, including penalties, interest, and costs specified in 15-17-323.