When lands have been sold by the state, as provided in Sections 40-10-132 and 40-10-134, and the purchase money has been paid, the Land Commissioner, in behalf of the state, shall execute to the purchaser a deed, duly acknowledged, without warranty or covenant of any kind on the part of the state, express or implied, conveying to him all the right, title, and interest of the state in and to the lands purchased by him; and such purchaser shall thereafter have all the right, title, and interest of the state in and to such lands and shall be held and treated as the assignee of all the taxes due upon such lands, or for which they were sold, and the penalties and all of the taxes that should have been under the law assessed upon the same, if they had been the property of a private citizen of the state, and he shall be clothed with all the rights, liens, powers, and remedies, whether as a plaintiff or defendant, respecting said lands as an individual purchaser at the tax collector's sale would have in similar circumstances; and all such liens and charges as the state had before such sale by the Land Commissioner shall be enforced in favor of such purchaser from him, as under the provisions of law relating to individual purchasers at sales by the tax collector, such purchaser, on failure of his title, shall have his lien and charges assessed by the court or by a jury and may foreclose the same by proceeding at law in such suit.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 5 - Redemption of Land Sold for Taxes.
Section 40-10-120 - When and by Whom Land May Be Redeemed.
Section 40-10-121 - (Effective January 1, 2020) Manner of Redemption of Land Sold to State.
Section 40-10-123 - Redeeming Lots and Parcels Without Redeeming Entire Property - When Authorized.
Section 40-10-125 - Redeeming Lots and Parcels Without Redeeming Entire Property - How Redeemed.
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 40-10-140 - 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 40-10-143 - Lien of Persons Other Than Holders of Legal Title for Expenses of Redemption.