Code of Alabama
Chapter 10 - Sale of Land.
Article 7 - Sale of Tax Liens.

Section 40-10-180 - Purpose; Choice of Remedy by Tax Collecting Official. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-181 - Definitions. - For purposes of this article, the following terms shall have...

Section 40-10-182 - Tax Liens Subject to Public Auction or Sale; Notice. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-183 - Tax Lien Auction List. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-184 - Auction Procedures; Winning Bids; No Extinguishment of Restrictions, Covenants, Etc. - (a) On the day and time designated for a tax...

Section 40-10-185 - Tax Lien Not Required to Be Offered as Being Against Property of Specific Person. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-186 - Purchase Price. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-187 - Tax Lien Certificate. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-188 - Record of Tax Lien Auctions and Sales. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-189 - "Holder of Tax Lien Certificate" Defined. - The "holder of the tax lien certificate" means the original...

Section 40-10-190 - Lost or Destroyed Tax Lien Certificate. - When a tax lien certificate is lost or destroyed, the...

Section 40-10-191 - Holder of Certificate to Have First Right to Purchase Tax Lien; Abandonment of Certificate. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-192 - Distribution of Monies Collected. - All monies collected or received by the tax collecting official...

Section 40-10-193 - Redemption. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-194 - Certificate of Redemption. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-195 - Redemption by Person Owning Interest Less Than Whole. - A person owning an interest less than the whole in...

Section 40-10-196 - Duties of Tax Collector Once Tax Lien Redeemed. - Within 10 days of issuance of any certificate of redemption,...

Section 40-10-197 - Action to Foreclose the Right to Redeem and Quiet Title; Notice Requirements; Effect of Foreclosure; Deed; Expiration of Certificate. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...

Section 40-10-198 - Rights and Remedies of Certificate Holder. - (a) Each holder of a tax lien certificate shall be...

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...

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,...