THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 4, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
At least 30 days prior to any tax lien auction, the tax collecting official shall prepare and maintain a list of all tax liens. The list shall be known as the tax lien auction list and shall contain all of the following:
(1) The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties.
(2) A description of each property as it appears in the latest tax roll.
(3) The year or years for which taxes are delinquent on each property.
(4) The principal amount of the delinquent taxes and the amount of accrued and accruing interest thereon and penalties, fees, and administration costs pursuant to Section 40-10-184(b) relating to each year of assessment.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 7 - Sale of Tax Liens.
Section 40-10-180 - Purpose; Choice of Remedy by Tax Collecting Official.
Section 40-10-181 - Definitions.
Section 40-10-182 - Tax Liens Subject to Public Auction or Sale; Notice.
Section 40-10-183 - Tax Lien Auction List.
Section 40-10-186 - Purchase Price.
Section 40-10-187 - Tax Lien Certificate.
Section 40-10-188 - Record of Tax Lien Auctions and Sales.
Section 40-10-189 - "Holder of Tax Lien Certificate" Defined.
Section 40-10-190 - Lost or Destroyed Tax Lien Certificate.
Section 40-10-192 - Distribution of Monies Collected.
Section 40-10-193 - Redemption.
Section 40-10-194 - Certificate of Redemption.
Section 40-10-195 - Redemption by Person Owning Interest Less Than Whole.
Section 40-10-196 - Duties of Tax Collector Once Tax Lien Redeemed.
Section 40-10-198 - Rights and Remedies of Certificate Holder.
Section 40-10-199 - Retention of Tax Liens Not Sold at Auction; Private Tax Lien Sales; Reporting.