(a) Certificate of sale of property other than real property. In all cases of a sale of property (other than real property) pursuant to Section 40-29-26, the certificate of such sale:
(1) AS EVIDENCE. Shall be prima facie evidence of the right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in making the sale; and
(2) AS CONVEYANCES. Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; and
(3) AS AUTHORITY FOR TRANSFER OF CORPORATE STOCK. If such property consists of stocks, shall be notice when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; and
(4) AS RECEIPTS. If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and
(5) AS AUTHORITY FOR TRANSFER OF TITLE TO MOTOR VEHICLE. If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not.
(b) Deed of real property. In the case of the sale of real property pursuant to Section 40-29-26:
(1) DEED AS EVIDENCE. The deed of sale given pursuant to Section 40-29-29 shall be prima facie evidence of the facts therein stated; and
(2) DEED AS CONVEYANCE OF TITLE. If the proceedings of the commissioner or his delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the State of Alabama attached thereto.
(c) Effect of junior encumbrances. A certificate of sale of personal property given or a deed to real property executed pursuant to Section 40-29-29 shall discharge such property from all liens, encumbrances, and titles over which the lien of the State of Alabama with respect to which the levy was made had priority.
(d) Effect of senior encumbrances. A certificate of sale of personal property given or a deed to real property does not discharge such property from liens, encumbrances, and titles senior to the lien of the State of Alabama.
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.