Within 10 days of issuance of any certificate of redemption, the tax collecting official shall mail a copy of the certificate of redemption to the holder of the tax lien certificate related thereto at the address specified in the record of tax lien auctions and sales kept as provided in Section 40-10-188. On demand of the holder of the tax lien certificate, the tax collecting official shall pay the redemption money to the holder upon surrender of the original tax lien certificate.
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.