When the sale of any land sold for the payment of taxes is, for any cause, ineffectual to pass the title to the purchaser, whether individual or the state, except in the case in which such sales are in this article expressly declared to be invalid, such sale shall operate as an assignment to the purchaser of the rights and liens of the state and county in and to the lands sold, both as to the taxes paid at said sale and as to the taxes subsequently paid by the purchaser, and such liens may be foreclosed in the same manner as other liens as provided in this title.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 3 - Rights and Remedies of Purchasers at Tax Sales.
Section 40-10-70 - Purchaser to Receive Assignment of Liens.
Section 40-10-71 - When Lands Are Sold Which Are Not Liable for Taxes.
Section 40-10-72 - When Land Sold Is Insufficiently Described.
Section 40-10-74 - Right of Purchaser or Assignee to Possession; Redemption When Lien Is Recorded.
Section 40-10-75 - (Effective January 1, 2020) Right Where Sale Proceedings Were Defective.
Section 40-10-78 - Tender of Party Claiming Adversely to Tax Title; Payment of Excess.
Section 40-10-79 - Recitation of Fact of Purchase Deemed Prima Facie Evidence.
Section 40-10-80 - Judgment When Party Claiming Adversely to Tax Title Has Made Payment or Tender.
Section 40-10-81 - Books and Records as Prima Facie Evidence.
Section 40-10-82 - Limitation of Actions.
Section 40-10-83 - (Effective January 1, 2020) Effect of Payment by Original Owner or Assignee.