(a) Sales conducted pursuant to this article shall be made on the premises of or within the courthouse or courthouse annex of the county at public auction, to the highest bidder for cash between the hours of 10:00 a.m. and 4:00 p.m., and shall continue from day to day until all the real estate embraced in the decree has been sold.
(b) The judge of probate, or his or her designee, shall attend the sales and make a record of the sales. The judge of probate, or his or her designee, shall include all of the following in the record:
(1) Descriptions of each parcel of real estate sold and state to whom sold.
(2) The price paid by the purchaser.
(3) The date of sale and, if no sale was effected, stating that fact and the reason thereof.
(4) The amounts, in separate columns, as taken from the book or docket in which the decrees are entered of each kind of tax penalties and of the fees and costs in each case.
(c) The judge of probate shall enter in the docket, in each case, the land sold under the decree in that case, the purchaser, and the amount for which it was sold.
(d) This section is remedial and curative and shall be retroactive to validate any prior sale of land for taxes conducted in accordance with this section.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 1 - General Provisions.
Section 40-10-1 - When Probate Court May Order Sale.
Section 40-10-2 - Book of Lands Upon Which Taxes Have Not Been Paid - Contents; Form of Entries.
Section 40-10-3 - Book of Lands Upon Which Taxes Have Not Been Paid - Preparation.
Section 40-10-4 - Notice to Taxpayer - Service Generally.
Section 40-10-5 - Notice to Taxpayer - When Assessment Is "Owner unknown."
Section 40-10-6 - Notice to Taxpayer - Manner of Publication.
Section 40-10-7 - Partial Payment of Taxes Prior to Sale of Property.
Section 40-10-8 - Trial of Cases; Issuance of Decree; Continuance.
Section 40-10-10 - When Deputy May Attend in Lieu of Collector.
Section 40-10-11 - Decree of Sale.
Section 40-10-12 - Notice of Sale.
Section 40-10-13 - Confirmation of Sale.
Section 40-10-14 - Description of Property in Notices and Entries.
Section 40-10-15 - How Sale Made; Duties of Judge of Probate.
Section 40-10-16 - Portion Sufficient to Satisfy Decree to Be Sold.
Section 40-10-17 - Payment by Purchaser.
Section 40-10-18 - When Property to Be Bid in for State.
Section 40-10-19 - Certificates of Purchase - Delivery; Contents.
Section 40-10-20 - Certificates of Purchase - When Land Bid in for State.
Section 40-10-21 - Certificates of Purchase - Assignments.
Section 40-10-22 - Costs - When Land Bid in for State.
Section 40-10-23 - Costs - Paid by Purchasers.
Section 40-10-24 - Officers Not to Be Interested in Purchase.
Section 40-10-25 - Appeal From Decree.
Section 40-10-26 - Payment of Judgment on Appeal.
Section 40-10-28 - Disposition of Excess Arising From Sale.
Section 40-10-29 - Deeds - Delivered to Purchaser.
Section 40-10-30 - Deeds - Signature, Acknowledgment and Effect.
Section 40-10-31 - Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes.