Code of Alabama - Title 40: Revenue and Taxation - Chapter 10 - Sale of Land
- Article 1 General Provisions.
- Section 40-10-1 When probate court may order sale
The probate court of each county may order the sale of lands therein for the payment of taxes assessed on the lands, or against the...
- Section 40-10-2 Book of lands upon which taxes have not been paid - Contents; form of entries
The tax collector shall, at the expense of the county, procure a substantially bound book in which he or she shall enter, in the manner...
- Section 40-10-3 Book of lands upon which taxes have not been paid - Preparation
Such book shall be prepared in a neat and orderly manner either in a fair and legible handwriting or typewritten, with sufficient space in each...
- Section 40-10-4 Notice to taxpayer - Service generally
(a) On receiving such book, as speedily as practicable the judge of probate shall issue a notice addressed to each person against whom any unpaid...
- Section 40-10-5 Notice to taxpayer - When assessment is "owner unknown."
When any assessment is made to an "owner unknown," notice must be given by publication once a week for three successive weeks in a newspaper...
- Section 40-10-6 Notice to taxpayer - Manner of publication
The publication of notices under Sections 40-10-4 and 40-10-5 is governed by the provisions of this title relating to the publication of notices of sale...
- Section 40-10-7 Partial payment of taxes prior to sale of property
The tax collectors of the several counties of the state are authorized and required to accept any moneys tendered to them in partial payment of...
- Section 40-10-8 Trial of cases; issuance of decree; continuance
Such cause shall be triable at the term named in said notice; and, unless the cause is contested at the trial term, the judge of...
- Section 40-10-9 Attendance of collector at trial; tax book and record of tax lien sales as evidence
The tax collector shall attend the several terms of the probate court at which any of the causes are triable and to have with him...
- Section 40-10-10 When deputy may attend in lieu of collector
If on account of illness or other good and sufficient cause the tax collector is unable to attend any term of court at which any...
- Section 40-10-11 Decree of sale
If service of such notice is perfected 10 days before the commencement of the term to which the same is returnable, the cause shall stand...
- Section 40-10-12 Notice of sale
Immediately at the end of any term of court at which any decree for sales of real estate for the payment of taxes is rendered,...
- Section 40-10-13 Confirmation of sale
Within 10 days after such sale the tax collector shall make report of each sale to the probate court and praying confirmation thereof. Such report...
- Section 40-10-14 Description of property in notices and entries
In all advertisements, any notices of the proceedings in the probate court for the sale of land for taxes and of such sales and all...
- Section 40-10-15 How sale made; duties of judge of probate
Such sales shall be made in front of the door of the courthouse of the county at public outcry, to the highest bidder for cash,...
- Section 40-10-16 Portion sufficient to satisfy decree to be sold
It shall be the duty of the tax collector, in making such sales, if practicable, to so offer such real estate for sale that only...
- Section 40-10-17 Payment by purchaser
The person to whom any real estate at such sale is knocked off shall forthwith pay to the collector the amount of his bid, and...
- Section 40-10-18 When property to be bid in for state
If no person shall bid for any real estate offered at such sale an amount sufficient to pay the sum specified in the decree of...
- Section 40-10-19 Certificates of purchase - Delivery; contents
(a) As soon after the confirmation of sale is made as may be practicable, the tax collector must make out and deliver to each purchaser,...
- Section 40-10-20 Certificates of purchase - When land bid in for state
For the real estate bid off for the state in each case the judge of probate shall make out a certificate of purchase to the...
- Section 40-10-21 Certificates of purchase - Assignments
The certificate of purchase delivered by the tax collector to the purchaser at such sale or to the state in case the state is the...
- Section 40-10-22 Costs - When land bid in for state
The cost of advertising the caption and conclusion of notices for the sale of real estate for the payment of taxes, and so much thereof...
- Section 40-10-23 Costs - Paid by purchasers
The cost of advertising the part of such notices pertaining to lands purchased by others than the state shall be covered by the bids of...
- Section 40-10-24 Officers not to be interested in purchase
If the assessor, collector, judge of probate or any county tax assessor shall directly or indirectly be concerned or interested in the purchase of any...
- Section 40-10-25 Appeal from decree
From any decree rendered by the probate court for the sale of real estate for the payment of taxes, the defendant in the cause or...
- Section 40-10-26 Payment of judgment on appeal
Any money collected on such judgment, except for costs of court, must be paid to the tax collector, who shall account for and pay the...
- Section 40-10-27 Fees
For each notice to a delinquent property owner to show cause why a decree of sale should not be rendered, the judge of probate is...
- Section 40-10-28 Disposition of excess arising from sale
(a)(1) The excess arising from the sale of any real estate remaining after paying the amount of the decree of sale, including costs and expenses...
- Section 40-10-29 Deeds - Delivered to purchaser
After the expiration of three years from the date of the sale of any real estate for taxes, the judge of probate then in office...
- Section 40-10-30 Deeds - Signature, acknowledgment and effect
Such deed shall be signed by the judge of probate in his official capacity, and by him acknowledged before some officer authorized to take acknowledgment...
- Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes
Where real estate is erroneously sold for taxes and the state became the purchaser thereof, it shall be the duty of the tax collector of...
- Article 2 Land Commissioner.
- Article 3 Rights and Remedies of Purchasers at Tax Sales.
- Section 40-10-70 Purchaser to receive assignment of liens
When the sale of any land sold for the payment of taxes is, for any cause, ineffectual to pass the title to the purchaser, whether...
- Section 40-10-71 When lands are sold which are not liable for taxes
When lands are sold for taxes which are not liable therefor, the purchaser may recover from the officer by whose fault or neglect the assessment...
- Section 40-10-72 When land sold is insufficiently described
In case of the sale of any real estate, either for the collection of the taxes thereon or for the collection of other taxes due...
- Section 40-10-73 Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded
When the lands are bid in for the state at tax sales, the state shall be entitled to possession of said lands immediately upon execution...
- Section 40-10-74 Right of purchaser or assignee to possession; redemption when lien is recorded
Any purchaser of lands at a tax sale other than the state or anyone claiming under him shall be entitled to possession of said lands...
- Section 40-10-75 (Effective January 1, 2020) Right where sale proceedings were defective
THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In...
- Section 40-10-76 (Effective January 1, 2020) Action for possession defeated on grounds other than that taxes were not due
THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED...
- Section 40-10-77 (Effective January 1, 2020) Defense of action fails on grounds other than that taxes were not due
THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED...
- Section 40-10-78 Tender of party claiming adversely to tax title; payment of excess
(a) In any action under the provisions of either Section 40-10-76 or 40-10-77, the party claiming adversely to the tax title may, at any time,...
- Section 40-10-79 Recitation of fact of purchase deemed prima facie evidence
When an action is brought to recover possession of lands by either the state, its assignee or by purchaser other than the state, or his...
- Section 40-10-80 Judgment when party claiming adversely to tax title has made payment or tender
If, in any action brought to recover the possession of lands sold for taxes by or against the purchaser or other person claiming under him,...
- Section 40-10-81 Books and records as prima facie evidence
Unless otherwise provided, on the trial of any issue involving the sale of real estate for taxes, or the redemption thereof, the books and records...
- Section 40-10-82 Limitation of actions
No action for the recovery of real estate sold for the payment of taxes shall lie unless the same is brought within three years from...
- Section 40-10-83 (Effective January 1, 2020) Effect of payment by original owner or assignee
THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED...
- Article 4 Land Sold for Taxes Not Due at Time of Sale.
- Article 5 Redemption of Land Sold for Taxes.
- Section 40-10-120 When and by whom land may be redeemed
(a) Real estate which hereafter may be sold for taxes and purchased by the state may be redeemed at any time before the title passes...
- Section 40-10-121 (Effective January 1, 2020) Manner of redemption of land sold to state
THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED...
- Section 40-10-122 (Effective January 1, 2020) Manner of redemption when land sold to party other than state
THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED...
- Section 40-10-123 Redeeming lots and parcels without redeeming entire property - When authorized
When distinct lots or parcels of land have been included in one assessment and sold for taxes under one decree, any person, including the owner,...
- Section 40-10-124 Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision
When any tracts, lots, or parcels of land have been included in one assessment and sold for taxes under one decree, the owner or any...
- Section 40-10-125 Redeeming lots and parcels without redeeming entire property - How redeemed
A person desiring to redeem any separate lot or parcel of land as authorized by Section 40-10-124 must file with the judge of probate an...
- Section 40-10-126 Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption
The judge of probate must, before allowing the redemption of a separate lot or parcel of land under Sections 40-10-124 and 40-10-125, submit the application,...
- Section 40-10-127 Issuance of certificates of redemption
Upon the payment of the amount required by law for the redemption of the lands sold for taxes by a person entitled to redeem, the...
- Section 40-10-128 Deposit of redemption money - Generally
If the lands redeemed were bid in by any person other than the state, the redemption money must be deposited by the judge of probate...
- Section 40-10-129 Deposit of redemption money - Lands bid in by state
When lands which have been bid in by the state are redeemed, the judge of probate must immediately pay over to the tax collector of...
- Section 40-10-130 Duty of judge of probate on redemption of land bid in by state
Within five days from the redemption of any real estate bid in by the state, the judge of probate shall notify the tax assessor and...
- Section 40-10-131 Rents, issues, and profits of redeemed land
Neither the purchaser, nor anyone claiming under him, who may have lawfully obtained possession of any real estate purchased at tax sales shall be liable...
- Section 40-10-132 List and sale of lands bid in by state
(a) It shall be the duty of the Land Commissioner to cause to be prepared a suitable book, in which shall be entered a description,...
- Section 40-10-133 Notice to former owner of application to purchase land bid in by state
When application is made to the Land Commissioner by any person to purchase lands in which such person had no interest, the Land Commissioner shall...
- Section 40-10-134 Manner of sale of land bid in by state
When lands have been sold for taxes and bought in for the State of Alabama and have not been redeemed or sold by the state...
- Section 40-10-135 Deed of state on sale of land bid in by state
When lands have been sold by the state, as provided in Sections 40-10-132 and 40-10-134, and the purchase money has been paid, the Land Commissioner,...
- Section 40-10-136 Certification when land bid in by state sold
Upon the consummation of such sale, the Land Commissioner must certify the same to the judge of probate, who shall make entry thereof in the...
- Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure
Any lands which have been bid in by the state at tax sale shall, after three years have elapsed from the date of sale to...
- Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department
When lands are required to be conveyed to the Department of Conservation and Natural Resources, as hereinabove provided, the Land Commissioner, in behalf of the...
- Section 40-10-139 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance
Whenever it is determined by the Land Commissioner that it is to the best interest of the state to convey to the Department of Conservation...
- Section 40-10-140 Certification of sale of lands bid in for state
When lands bid in by the state have been sold by the state under any of the provisions of this chapter, the Land Commissioner shall...
- Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure
The State of Alabama shall have a lien for all unpaid partial payments as well as for taxes for any subsequent year, and in case...
- Section 40-10-142 Lien and sale of property for unpaid installments of taxes - Disposition of money
All moneys arising from such sale shall be applied first to the reimbursement to the state of any amount paid for costs, fees, and expenses...
- Section 40-10-143 Lien of persons other than holders of legal title for expenses of redemption
Any mortgagee, lienholder, or other creditor, or any person having an interest but not the legal title shall have a lien on the lands for...
- Article 6 Refund of Taxes Paid by Mistake or Error.
- Section 40-10-160 When taxpayer entitled to recover
Any taxpayer who through any mistake, or by reason of any double assessment, or by any error in the assessment or collection of taxes, or...
- Section 40-10-161 Filing petition
In order to procure the refunding under the provisions of Section 40-10-160 of the amounts erroneously paid for taxes on property, the taxpayer, his heirs,...
- Section 40-10-162 Duty of judge of probate and Comptroller; payment by State Treasurer
The judge of probate shall examine said petition and also the tax books of his county; and, if the facts set forth in the petition...
- Section 40-10-163 Presentation of petition to county commission; payment by county treasurer
The judge of probate shall likewise certify his findings on the duplicate petition, stating the amount of money which the petitioner is entitled to receive...
- Section 40-10-164 Recovery from municipalities, etc
In case of the payment of money under mistake of law or fact upon any illegal tax assessment made under color of any law, special...
- Section 40-10-165 Payment by municipalities, etc
In case of any petition or application for the refund of any money paid as aforesaid, filed with any mayor and alderman or any other...
- Section 40-10-166 Application of Sections 40-10-164 and 40-10-165
The provisions of Sections 40-10-164 and 40-10-165 shall apply to all persons and corporations who are justly and equitably entitled to have money erroneously paid...
- Article 7 Sale of Tax Liens.
- Section 40-10-180 Purpose; choice of remedy by tax collecting official
(a) The Legislature declares that the purpose of this article is to provide counties with an alternative remedy for collecting delinquent property taxes by the...
- Section 40-10-181 Definitions
For purposes of this article, the following terms shall have the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person responsible for collecting...
- Section 40-10-182 Tax liens subject to public auction or sale; notice
(a) All tax liens representing unpaid and delinquent taxes on real property shall be subject to a tax lien auction or a tax lien sale....
- Section 40-10-183 Tax lien auction list
Prior to any tax lien auction, the tax collecting official shall prepare and maintain a list of all tax liens. The list shall be known...
- Section 40-10-184 Auction procedures; winning bids; no extinguishment of restrictions, covenants, etc
(a) On the day and time designated for a tax lien auction, the tax collecting official shall proceed to auction all tax liens described in...
- Section 40-10-185 Tax lien not required to be offered as being against property of specific person
When a tax lien is offered for auction or sale, it shall not be necessary to list, auction, or sell it as being against the...
- Section 40-10-186 Purchase price
(a) The purchase price for a tax lien shall be the amount of delinquent taxes plus any interest, penalties, fees, and costs accrued as of...
- Section 40-10-187 Tax lien certificate
(a) The tax collecting official shall make, execute, and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or...
- Section 40-10-188 Record of tax lien auctions and sales
The tax collecting official shall make a correct record of all auctions and sales of tax liens in a durable book or an electronic file,...
- Section 40-10-189 "Holder of tax lien certificate" defined
The "holder of the tax lien certificate" means the original purchaser of a tax lien or any assignee thereof as described in the record of...
- Section 40-10-190 Lost or destroyed tax lien certificate
When a tax lien certificate is lost or destroyed, the holder of the tax lien certificate may file a notarized affidavit with the tax collecting...
- Section 40-10-191 Holder of certificate to have first right to purchase tax lien; abandonment of certificate
(a) The holder of a tax lien certificate shall have the first right to purchase the tax lien relating to a subsequent delinquency on the...
- 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...
- Section 40-10-193 Redemption
(a)(1) Tax liens auctioned or sold may be redeemed by any of the following: a. The owner, including a partial owner under Section 40-10-195, or...
- Section 40-10-194 Certificate of redemption
(a) The tax collecting official shall, upon application to redeem a tax lien, and upon being satisfied that the person applying has the right to...
- Section 40-10-195 Redemption by person owning interest less than whole
A person owning an interest less than the whole in real property may redeem a tax lien pursuant to Section 40-10-193.
- Section 40-10-196 Duties of tax collector once tax lien redeemed
Within 10 days of issuance of any certificate of redemption, the tax collecting official shall mail a copy of the certificate of redemption to the...
- Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements; effect of foreclosure; deed; expiration of certificate
(a) At any time not less than three years after the auction or sale of a tax lien but not later than 10 years after...
- Section 40-10-198 Rights and remedies of certificate holder
(a) Each holder of a tax lien certificate shall be entitled to the same rights and remedies with respect to the collection of the amounts...
- Section 40-10-199 Retention of tax liens not sold at auction; private tax lien sales; reporting
(a) Tax liens that are not sold at the tax lien auction conducted by the tax collecting official shall be separated in the tax lien...
- Section 40-10-200 Financial interest by certain officers or employees in purchase of tax lien sold for delinquent taxes
(a)(1) Except as provided in subdivision (2), no tax assessor, tax collecting official, commissioner of revenue, officer of the court with jurisdiction, or any employee...
Last modified: May 3, 2021