Section 40-10-192
Distribution of monies collected.
All monies collected or received by the tax collecting official as proceeds of a tax lien auction or sale shall be distributed in the same manner and proportions as the tax collecting official is required by law to distribute other monies collected by him or her in satisfaction of ad valorem taxes. All penalties, costs, and fees collected by the tax collecting official shall be paid to the general fund of the county.
(Acts 1995, No. 95-408, p. 864, §14; Act 2018-577, §1.)