Stiff v. Equivest Financial, LLCAnnotate this Case
Mark Stiff's property was sold at a tax sale that took place inside the Bessemer courthouse instead of "in front of the door of the courthouse" as required by section 40-10-15, Ala. Code 1975. He argued that the sale was void because of that irregularity. To that, the Alabama Supreme Court agreed and therefore reversed the circuit court's judgment refusing to set aside the tax sale. "The tax-sale statutes include a clear list of procedures designed to protect the rights of property owners and the public. The requirement that a tax sale be held in a uniform public location encourages fairness and transparency, and it supports the legitimacy of the tax-sale system as a whole. If the 'in front of the door of the courthouse' requirement is no longer important to Alabamians, it is up to the legislature (not the courts) to remove it."