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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 2 - Collections.
Section 40-29-31 - Records of sales to be kept.
Universal Citation: AL Code § 40-29-31 (2018)
Section 40-29-31Records of sales to be kept.
The commissioner or his delegate shall keep a record of all sales of real property sold under Section 40-29-26 and of redemptions of such property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the amount of the expenses, the name of purchaser and the date of the deed. A deed to the State of Alabama by virtue of its purchase at the sale shall be promptly recorded in the probate office of the county or counties where the property is located.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §14.)
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