(a) As soon after the confirmation of sale is made as may be practicable, the tax collector must make out and deliver to each purchaser, other than the state, a certificate of purchase, which shall contain a description of the real estate sold and show that the sum was assessed by the assessor, to whom assessed, the date of assessment, for what year or years the taxes were due, the amount of taxes thereon, the amount of and the name of the holder of each tax lien certificate related thereto, distinguishing the amount due the state and county and for school purposes and to each holder of a tax lien certificate and the fees and costs, that it was advertised and how long, that it was offered for sale and at what time, who became the purchaser, at what price and the fact and date of the confirmation of such sale.
(b) In the event of the tax sale of owner-occupied property that is taxed as Class III, the certificate shall provide notice that (1) the Class III tax status shall remain in effect for the property throughout the period allowed for redemption as long as the property is used as an owner-occupied residence, and (2) for any period or periods following the tax sale that the property is not used as Class III property, as defined in Section 40-8-1, the property will be classified, assessed, and taxed as Class II property.
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.