(a) The procedure for the redemption of land for taxes pursuant to Sections 40-10-121, 40-10-122, 40-10-125 through 40-10-130, and 40-10-133 in Lee County shall be the same, except that all such duties as are required of and are performed by the Judge of Probate of Lee County shall be transferred to and be performed by the Lee County Revenue Commissioner, and the judge of probate shall be relieved of all such duties. (b) In addition to any other fee authorized by law, the revenue commissioner may charge an administrative fee to process a redemption under this section in an amount not to exceed fifty dollars ($50). All fees collected by the revenue commissioner under this section shall be paid into the general fund of the county.
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