(a)(1) Except as provided in subdivision (2), no tax assessor, tax collecting official, commissioner of revenue, officer of the court with jurisdiction, or any employee of any of those offices shall knowingly have a direct or indirect financial interest in the purchase of any tax lien sold for delinquent taxes.
(2) This section does not apply to an attorney representing a party in the purchase of a tax lien sold for delinquent taxes or an employee of the attorney.
(b) A violation of this section shall be a Class C misdemeanor and the sureties on his or her official bond shall be liable for a penalty not to exceed five hundred dollars ($500) and to be fixed by the circuit judge with jurisdiction in the county. The penalty shall be remitted to the general fund of the county.
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.