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.
When a tax lien is offered for auction or sale, it shall not be necessary to list it as being against the property of any specific person. The auction or sale is not invalid by reason of the fact that the property was assessed in the name of a person other than the rightful owner or to a person unknown, if the description and the uniform parcel number of the real estate in the tax lien auction list is sufficient to identify it and the amount of taxes, interest, penalties, fees, and costs for which its tax lien is to be auctioned or sold.
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.