If no pleadings setting up a defense shall be filed by the owner of the property within 30 days after publication has been perfected or within 30 days after service of the notice by the sheriff, then without further proof a final judgment shall be entered by the circuit judge adjudging such property liable for such taxes and directing the register or clerk to sell such property for the payment of the taxes, charges, penalties, interest, and costs that are charged thereon unless the amount due and the costs shall have been paid to the register or clerk before the sale. Such sale shall be made as in other civil actions and need not be confirmed by the court. The judge may consolidate actions against property assessed to the same owner and may designate the property which shall be sold to pay to the taxes, charges, interest, penalties and costs charged to all. If any defense is made by the owner, the court shall proceed to give relief under its own rules of procedure, the certificate, however, filed in said court being prima facie evidence of the facts contained therein.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Division 1 - General Provisions.
Section 11-51-2 - When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes.
Section 11-51-3 - Notice Required by Certain Municipal Tax Collectors as to Delinquent Taxes.
Section 11-51-6 - Lien for Taxes.
Section 11-51-8 - Garnishment for Collection of Taxes Generally.
Section 11-51-9 - Collection of Taxes Due Upon Property Assessed to Unknown Owner Generally.
Section 11-51-10 - Demand for Payment of Taxes Due and Charge Therefor.
Section 11-51-11 - Preparation, etc., of Certified List of Delinquent Taxes.
Section 11-51-15 - Appeal From Judgment of Circuit Court.
Section 11-51-23 - Redemption of Property After Sale - Authorization and Procedure Generally.
Section 11-51-24 - Redemption of Property After Sale - Conveyance of Property, etc., to Redeemer.
Section 11-51-27 - Releases From Taxes; Settlement of Claims and Releases From Penalties.