(a) Certificate of sale. In the case of personal property sold as provided in Section 40-29-26, the commissioner or his delegate shall give to the purchaser a certificate of sale upon payment in full of the purchase price.
(b) Deed to real property. In the case of any real property sold as provided in Section 40-29-26 and not redeemed in the manner and within the time provided in Section 40-29-28, the commissioner or his delegate shall execute to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate.
(c) Real property purchased by State of Alabama. If real property is declared purchased by the State of Alabama at a sale pursuant to Section 40-29-26, the commissioner or his delegate shall at the proper time execute a deed therefor, and without delay cause such deed to be duly recorded in the probate office of the county in which the property is located.
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.