§ 10-172. Tax sale property held in adverse possession.

Whenever land is sold for the payment of County or State taxes, or both, assessed thereon and in default, and the owner of such land at the time of such tax sale, his heirs, devisees or assigns, severally, jointly or in continuous successive ownership have held the land so sold in adverse possession for seven (7) years after the final ratification of such tax sale and before action or suit brought and duly prosecuted by the purchaser at such tax sale, his heirs, devisees or assigns, to obtain possession of such land, such possession shall be a bar to all right, title, claim, interest, estate, demand, right of entry and right of action in such purchaser, his devisees or assigns derived from such tax sale as to the land so held in possession. This Section shall apply to all tax sales heretofore made and ratified as aforesaid.

(Laws 1906, ch. 803, Sec. 15; PLL 1912, Art. 17, Sec. 588; PLL 1930, Art. 17, Sec. 878; 1943 Code, Sec. 1326; 1953 Code, Sec. 1452; PLL 1963, Sec. 75-2)