There is a newer version of the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 10 — SALE OF LAND.
- Article 1 General Provisions.
- Section 40-10-1 When probate court may order sale.
- Section 40-10-2 Book of lands upon which taxes have not been paid - Contents; form of entries.
- Section 40-10-3 Book of lands upon which taxes have not been paid - Preparation.
- Section 40-10-4 Notice to taxpayer - Service generally.
- Section 40-10-5 Notice to taxpayer - When assessment is "owner unknown."
- Section 40-10-6 Notice to taxpayer - Manner of publication.
- Section 40-10-7 Partial payment of taxes prior to sale of property.
- Section 40-10-8 Trial of cases; issuance of decree; continuance.
- Section 40-10-9 Attendance of collector at trial; tax book and record of tax lien sales as evidence.
- Section 40-10-10 When deputy may attend in lieu of collector.
- Section 40-10-11 Decree of sale.
- Section 40-10-12 Notice of sale.
- Section 40-10-13 Confirmation of sale.
- Section 40-10-14 Description of property in notices and entries.
- Section 40-10-15 How sale made; duties of judge of probate.
- Section 40-10-16 Portion sufficient to satisfy decree to be sold.
- Section 40-10-17 Payment by purchaser.
- Section 40-10-18 When property to be bid in for state.
- Section 40-10-19 Certificates of purchase - Delivery; contents.
- Section 40-10-20 Certificates of purchase - When land bid in for state.
- Section 40-10-21 Certificates of purchase - Assignments.
- Section 40-10-22 Costs - When land bid in for state.
- Section 40-10-23 Costs - Paid by purchasers.
- Section 40-10-24 Officers not to be interested in purchase.
- Section 40-10-25 Appeal from decree.
- Section 40-10-26 Payment of judgment on appeal.
- Section 40-10-27 Fees.
- Section 40-10-28 Disposition of excess arising from sale.
- Section 40-10-29 Deeds - Delivered to purchaser.
- Section 40-10-30 Deeds - Signature, acknowledgment and effect.
- Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes.
- Article 2 Land Commissioner.
- Section 40-10-50 Designation; appointment of agents and assistants; compensation.
- Section 40-10-51 Duties generally.
- Section 40-10-52 Duties of agents.
- Section 40-10-53 Blank certificates and deeds.
- Section 40-10-54 Lists of lands bid in for state furnished assessor by commissioner.
- Article 3 Rights and Remedies of Purchasers at Tax Sales.
- Section 40-10-70 Purchaser to receive assignment of liens.
- Section 40-10-71 When lands are sold which are not liable for taxes.
- Section 40-10-72 When land sold is insufficiently described.
- Section 40-10-73 Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded.
- Section 40-10-74 Right of purchaser or assignee to possession; redemption when lien is recorded.
- Section 40-10-75 Right where sale proceedings were defective.
- Section 40-10-76 Action for possession defeated on grounds other than that taxes were not due.
- Section 40-10-77 Defense of action fails on grounds other than that taxes were not due.
- Section 40-10-78 Tender of party claiming adversely to tax title; payment of excess.
- Section 40-10-79 Recitation of fact of purchase deemed prima facie evidence.
- Section 40-10-80 Judgment when party claiming adversely to tax title has made payment or tender.
- Section 40-10-81 Books and records as prima facie evidence.
- Section 40-10-82 Limitation of actions.
- Section 40-10-83 Effect of payment by original owner or assignee.
- Article 4 Land Sold for Taxes Not Due at Time of Sale.
- Section 40-10-100 Refund to purchaser when taxes not due at time of sale and land was sold privately by state.
- Section 40-10-101 Refund to purchaser when taxes were not due at time of tax sale.
- Section 40-10-102 How refund procured.
- Section 40-10-103 Certification of facts to Comptroller and payment by him.
- Section 40-10-104 Warrant drawn on school funds.
- Section 40-10-105 Warrant for fees, costs, taxes, penalty, and interest.
- Article 5 Redemption of Land Sold for Taxes.
- Section 40-10-120 When and by whom land may be redeemed.
- Section 40-10-121 Manner of redemption of land sold to state.
- Section 40-10-122 Manner of redemption when land sold to party other than state.
- Section 40-10-123 Redeeming lots and parcels without redeeming entire property - When authorized.
- Section 40-10-124 Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision.
- Section 40-10-125 Redeeming lots and parcels without redeeming entire property - How redeemed.
- Section 40-10-126 Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption.
- Section 40-10-127 Issuance of certificates of redemption.
- Section 40-10-128 Deposit of redemption money - Generally.
- Section 40-10-129 Deposit of redemption money - Lands bid in by state.
- Section 40-10-130 Duty of judge of probate on redemption of land bid in by state.
- Section 40-10-131 Rents, issues, and profits of redeemed land.
- Section 40-10-132 List and sale of lands bid in by state.
- Section 40-10-133 Notice to former owner of application to purchase land bid in by state.
- Section 40-10-134 Manner of sale of land bid in by state.
- Section 40-10-135 Deed of state on sale of land bid in by state.
- Section 40-10-136 Certification when land bid in by state sold.
- Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure.
- Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department.
- 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.
- Section 40-10-140 Certification of sale of lands bid in for state.
- Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure.
- Section 40-10-142 Lien and sale of property for unpaid installments of taxes - Disposition of money.
- Section 40-10-143 Lien of persons other than holders of legal title for expenses of redemption.
- Article 6 Refund of Taxes Paid by Mistake or Error.
- Section 40-10-160 When taxpayer entitled to recover.
- Section 40-10-161 Filing petition.
- Section 40-10-162 Duty of judge of probate and Comptroller; payment by State Treasurer.
- Section 40-10-163 Presentation of petition to county commission; payment by county treasurer.
- Section 40-10-164 Recovery from municipalities, etc.
- Section 40-10-165 Payment by municipalities, etc.
- Section 40-10-166 Application of Sections 40-10-164 and 40-10-165.
- Article 7 Sale of Tax Liens.
- Section 40-10-180 Legislative findings.
- Section 40-10-181 "Tax lien" defined.
- Section 40-10-182 Tax liens subject to sale; adoption of sale procedure; sale to be in lieu of other remedies.
- Section 40-10-183 Tax lien sale list.
- Section 40-10-184 Sale procedures; two or more parcels assessed as one parcel; no extinguishment of restrictions, covenants, etc.
- Section 40-10-185 No requirement to list lien as being against property of specific person.
- Section 40-10-186 Purchase price.
- Section 40-10-187 Tax lien certificate.
- Section 40-10-188 Record of tax lien sales.
- Section 40-10-189 "Holder of tax lien certificate" defined.
- Section 40-10-190 Lost or destroyed tax lien certificate.
- Section 40-10-191 Holder of certificate to have first right to purchase with notification; failure of holder to acquire tax lien.
- Section 40-10-192 Distribution of monies collected.
- Section 40-10-193 Redemption.
- Section 40-10-194 Certificate of redemption.
- Section 40-10-195 Redemption by person owning interest less than whole.
- Section 40-10-196 Duties of tax collector once tax lien redeemed.
- Section 40-10-197 Certificate holder to provide notice to tax collector when sale of property desired.
- Section 40-10-198 Rights and remedies of certificate holder.
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