(a) Each holder of a tax lien certificate shall be entitled to the same rights and remedies with respect to the collection of the amounts due on such tax lien certificate as are available to the tax collecting official with respect to the collection of delinquent taxes, including, but not limited to, the right to institute garnishment proceedings against the taxpayer for the payment of taxes.
(b) The holder of a tax lien certificate shall not be entitled to charge the taxpayer for the release or satisfaction of the tax lien any amount more than what would otherwise have been available to the tax collecting official with respect to the collection of the delinquent tax.
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.