There is a newer version of the Code of Alabama
2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 10 - SALE OF LAND.
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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