The tax collector shall, at the expense of the county, procure a substantially bound book in which he or she shall enter, in the manner usual in docketing causes for trial in the circuit court, each parcel of real estate, or right or interest, or easement therein, assessed to any person against whom taxes have been assessed which are not paid or, if the tax collector has received written notice from the holder of a tax certificate, issued pursuant to Acts 1995, No. 95-408, requesting that the tax collector list the property described in such tax certificate in the book of lands prepared pursuant to this section, have been paid by the holder of such holder of a tax lien certificate, when a portion of the taxes are on the real estate or right or interest or easement therein, describing the same in the same manner as it is described in the assessment list or the record of tax lien sales kept pursuant to Acts 1995, No. 95-408, if applicable, and stating the amount of the unpaid taxes, or taxes paid by the holder of a tax lien certificate, penalties, fees, and charges due by the person, specifying the amount due the state and due the county and to special tax districts, and to the holder of a tax lien certificate issued pursuant to Acts 1995, No. 95-408 and the amount for fees and charges; and he or she shall in like manner enter in the book each parcel of real estate, or right or interest or easement therein, which has been assessed to an "owner unknown," the amount of taxes, fees, and charges due thereon or paid by the holder of a tax lien certificate, stating in each case the fact that it was so assessed. The description of the real estate, or right or interest or easement therein, shall be entered in alphabetical order, if known and they reside in the county, but if they are unknown and do not reside in the county, then by the precincts in which the real estate is situated.
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.