If the commissioner or his delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and:
(a) Return to owner. If the owner of the property can be readily found, the commissioner or his delegate shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner:
(1) Pays to the commissioner or his delegate an amount equal to the appraised value; or
(2) Gives bond in such form, with such sureties, and in such amount as the commissioner or his delegate shall prescribe, to pay the appraised amount at such time as the commissioner or his delegate determines to be appropriate in the circumstances.
(b) Immediate sale. If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner or his delegate may as soon as practicable make public sale of the property in accordance with such regulations or in such manner as may be prescribed by the commissioner or his delegate.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29 - Enforcement of Tax Laws.
Section 40-29-20 - Lien for Taxes - Generally.
Section 40-29-21 - Lien for Taxes - Term.
Section 40-29-22 - Lien for Taxes - Validity and Priority Against Certain Persons.
Section 40-29-23 - Levy and Distraint.
Section 40-29-23.1 - Development and Operation of Financial Institution Data Match Program.
Section 40-29-24 - Surrender of Property Subject to Levy; "Person" Defined.
Section 40-29-25 - Production of Books.
Section 40-29-26 - Sale of Seized Property.
Section 40-29-27 - Sale of Perishable Goods.
Section 40-29-28 - Redemption of Property.
Section 40-29-29 - Certificate of Sale; Deed of Real Property.
Section 40-29-31 - Records of Sales to Be Kept.
Section 40-29-32 - Expense of Levy and Sale.
Section 40-29-33 - Application of Proceeds of Levy.
Section 40-29-34 - Authority to Release Levy and Return Property.