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Article 1 - General Provisions.
Section 40-10-1 - When Probate Court May Order Sale. - The probate court of each county may order the sale...
Section 40-10-2 - Book of Lands Upon Which Taxes Have Not Been Paid - Contents; Form of Entries. - The tax collector shall, at the expense of the county,...
Section 40-10-3 - Book of Lands Upon Which Taxes Have Not Been Paid - Preparation. - Such book shall be prepared in a neat and orderly...
Section 40-10-4 - Notice to Taxpayer - Service Generally. - (a) On receiving such book, as speedily as practicable the...
Section 40-10-5 - Notice to Taxpayer - When Assessment Is "Owner unknown." - When any assessment is made to an "owner unknown," notice...
Section 40-10-6 - Notice to Taxpayer - Manner of Publication. - The publication of notices under Sections 40-10-4 and 40-10-5 is...
Section 40-10-7 - Partial Payment of Taxes Prior to Sale of Property. - The tax collectors of the several counties of the state...
Section 40-10-8 - Trial of Cases; Issuance of Decree; Continuance. - Such cause shall be triable at the term named in...
Section 40-10-9 - Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence. - The tax collector shall attend the several terms of the...
Section 40-10-10 - When Deputy May Attend in Lieu of Collector. - If on account of illness or other good and sufficient...
Section 40-10-11 - Decree of Sale. - If service of such notice is perfected 10 days before...
Section 40-10-12 - Notice of Sale. - Immediately at the end of any term of court at...
Section 40-10-13 - Confirmation of Sale. - Within 10 days after such sale the tax collector shall...
Section 40-10-14 - Description of Property in Notices and Entries. - In all advertisements, any notices of the proceedings in the...
Section 40-10-15 - How Sale Made; Duties of Judge of Probate. - (a) Sales conducted pursuant to this article shall be made...
Section 40-10-16 - Portion Sufficient to Satisfy Decree to Be Sold. - It shall be the duty of the tax collector, in...
Section 40-10-17 - Payment by Purchaser. - The person to whom any real estate at such sale...
Section 40-10-18 - When Property to Be Bid in for State. - If no person shall bid for any real estate offered...
Section 40-10-19 - Certificates of Purchase - Delivery; Contents. - (a) As soon after the confirmation of sale is made...
Section 40-10-20 - Certificates of Purchase - When Land Bid in for State. - For the real estate bid off for the state in...
Section 40-10-21 - Certificates of Purchase - Assignments. - The certificate of purchase delivered by the tax collector to...
Section 40-10-22 - Costs - When Land Bid in for State. - The cost of advertising the caption and conclusion of notices...
Section 40-10-23 - Costs - Paid by Purchasers. - The cost of advertising the part of such notices pertaining...
Section 40-10-24 - Officers Not to Be Interested in Purchase. - If the assessor, collector, judge of probate or any county...
Section 40-10-25 - Appeal From Decree. - From any decree rendered by the probate court for the...
Section 40-10-26 - Payment of Judgment on Appeal. - Any money collected on such judgment, except for costs of...
Section 40-10-27 - Fees. - For each notice to a delinquent property owner to show...
Section 40-10-28 - Disposition of Excess Arising From Sale. - (a)(1) The excess arising from the sale of any real...
Section 40-10-29 - Deeds - Delivered to Purchaser. - After the expiration of three years from the date of...
Section 40-10-30 - Deeds - Signature, Acknowledgment and Effect. - Such deed shall be signed by the judge of probate...
Section 40-10-31 - Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes. - Where real estate is erroneously sold for taxes and the...
Article 2 - Land Commissioner.
Section 40-10-50 - Designation; Appointment of Agents and Assistants; Compensation. - The Commissioner of Revenue shall be ex officio Land Commissioner....
Section 40-10-51 - Duties Generally. - The Land Commissioner shall have supervision and control of all...
Section 40-10-52 - Duties of Agents. - The Director of the Department of Revenue shall appoint subject...
Section 40-10-53 - Blank Certificates and Deeds. - The Attorney General must furnish the Land Commissioner with suitable...
Section 40-10-54 - Lists of Lands Bid in for State Furnished Assessor by Commissioner. - It shall be the duty of the Land Commissioner to...
Article 3 - Rights and Remedies of Purchasers at Tax Sales.
Section 40-10-70 - Purchaser to Receive Assignment of Liens. - When the sale of any land sold for the payment...
Section 40-10-71 - When Lands Are Sold Which Are Not Liable for Taxes. - When lands are sold for taxes which are not liable...
Section 40-10-72 - When Land Sold Is Insufficiently Described. - In case of the sale of any real estate, either...
Section 40-10-73 - Right of State or Assignee to Possession When Lands Are Bid in for State; Redemption When Lien Is Recorded. - When the lands are bid in for the state at...
Section 40-10-74 - Right of Purchaser or Assignee to Possession; Redemption When Lien Is Recorded. - Any purchaser of lands at a tax sale other than...
Section 40-10-75 - (Effective January 1, 2020) Right Where Sale Proceedings Were Defective. - THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018...
Section 40-10-76 - (Effective January 1, 2020) Action for Possession Defeated on Grounds Other Than That Taxes Were Not Due. - THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018...
Section 40-10-77 - (Effective January 1, 2020) Defense of Action Fails on Grounds Other Than That Taxes Were Not Due. - THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018...
Section 40-10-78 - Tender of Party Claiming Adversely to Tax Title; Payment of Excess. - (a) In any action under the provisions of either Section...
Section 40-10-79 - Recitation of Fact of Purchase Deemed Prima Facie Evidence. - When an action is brought to recover possession of lands...
Section 40-10-80 - Judgment When Party Claiming Adversely to Tax Title Has Made Payment or Tender. - If, in any action brought to recover the possession of...
Section 40-10-81 - Books and Records as Prima Facie Evidence. - Unless otherwise provided, on the trial of any issue involving...
Section 40-10-82 - Limitation of Actions. - No action for the recovery of real estate sold for...
Section 40-10-83 - (Effective January 1, 2020) Effect of Payment by Original Owner or Assignee. - THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018...
Article 4 - Land Sold for Taxes Not Due at Time of Sale.
Section 40-10-100 - Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State. - When land which has been sold for taxes and purchased...
Section 40-10-101 - Refund to Purchaser When Taxes Were Not Due at Time of Tax Sale. - When land has been sold for taxes and purchased by...
Section 40-10-102 - How Refund Procured. - In order to procure the refunding under the provisions of...
Section 40-10-103 - Certification of Facts to Comptroller and Payment by Him. - The chairman of the county commission shall examine said petition...
Section 40-10-104 - Warrant Drawn on School Funds. - The chairman of the county commission shall likewise certify his...
Section 40-10-105 - Warrant for Fees, Costs, Taxes, Penalty, and Interest. - The Comptroller must also ascertain the amount of such purchase...
Article 5 - Redemption of Land Sold for Taxes.
Section 40-10-120 - When and by Whom Land May Be Redeemed. - (a) Real estate which hereafter may be sold for taxes...
Section 40-10-121 - (Effective January 1, 2020) Manner of Redemption of Land Sold to State. - THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018...
Section 40-10-122 - (Effective January 1, 2020) Manner of Redemption When Land Sold to Party Other Than State. - THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018...
Section 40-10-123 - Redeeming Lots and Parcels Without Redeeming Entire Property - When Authorized. - When distinct lots or parcels of land have been included...
Section 40-10-124 - Redeeming Lots and Parcels Without Redeeming Entire Property - Lots or Parcels Which Can Be Ascertained by Legal and Usual Subdivision. - When any tracts, lots, or parcels of land have been...
Section 40-10-125 - Redeeming Lots and Parcels Without Redeeming Entire Property - How Redeemed. - A person desiring to redeem any separate lot or parcel...
Section 40-10-126 - Redeeming Lots and Parcels Without Redeeming Entire Property - Duty of Land Commissioner on Redemption. - The judge of probate must, before allowing the redemption of...
Section 40-10-127 - Issuance of Certificates of Redemption. - Upon the payment of the amount required by law for...
Section 40-10-128 - Deposit of Redemption Money - Generally. - If the lands redeemed were bid in by any person...
Section 40-10-129 - Deposit of Redemption Money - Lands Bid in by State. - When lands which have been bid in by the state...
Section 40-10-130 - Duty of Judge of Probate on Redemption of Land Bid in by State. - Within five days from the redemption of any real estate...
Section 40-10-131 - Rents, Issues, and Profits of Redeemed Land. - Neither the purchaser, nor anyone claiming under him, who may...
Section 40-10-132 - List and Sale of Lands Bid in by State. - (a) It shall be the duty of the Land Commissioner...
Section 40-10-133 - Notice to Former Owner of Application to Purchase Land Bid in by State. - When application is made to the Land Commissioner by any...
Section 40-10-134 - Manner of Sale of Land Bid in by State. - When lands have been sold for taxes and bought in...
Section 40-10-135 - Deed of State on Sale of Land Bid in by State. - When lands have been sold by the state, as provided...
Section 40-10-136 - Certification When Land Bid in by State Sold. - Upon the consummation of such sale, the Land Commissioner must...
Section 40-10-137 - Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Procedure. - Any lands which have been bid in by the state...
Section 40-10-138 - Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Deed to Department. - When lands are required to be conveyed to the Department...
Section 40-10-139 - Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Notice to Former Owner of Intended Conveyance. - Whenever it is determined by the Land Commissioner that it...
Section 40-10-140 - Certification of Sale of Lands Bid in for State. - When lands bid in by the state have been sold...
Section 40-10-141 - Lien and Sale of Property for Unpaid Installments of Taxes - Procedure. - The State of Alabama shall have a lien for all...
Section 40-10-142 - Lien and Sale of Property for Unpaid Installments of Taxes - Disposition of Money. - All moneys arising from such sale shall be applied first...
Section 40-10-143 - Lien of Persons Other Than Holders of Legal Title for Expenses of Redemption. - Any mortgagee, lienholder, or other creditor, or any person having...
Article 6 - Refund of Taxes Paid by Mistake or Error.
Section 40-10-160 - When Taxpayer Entitled to Recover. - Any taxpayer who through any mistake, or by reason of...
Section 40-10-161 - Filing Petition. - In order to procure the refunding under the provisions of...
Section 40-10-162 - Duty of Judge of Probate and Comptroller; Payment by State Treasurer. - The judge of probate shall examine said petition and also...
Section 40-10-163 - Presentation of Petition to County Commission; Payment by County Treasurer. - The judge of probate shall likewise certify his findings on...
Section 40-10-164 - Recovery From Municipalities, Etc. - In case of the payment of money under mistake of...
Section 40-10-165 - Payment by Municipalities, Etc. - In case of any petition or application for the refund...
Section 40-10-166 - Application of Sections 40-10-164 and 40-10-165. - The provisions of Sections 40-10-164 and 40-10-165 shall apply to...
Article 7 - Sale of Tax Liens.
Section 40-10-180 - Purpose; Choice of Remedy by Tax Collecting Official. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-181 - Definitions. - For purposes of this article, the following terms shall have...
Section 40-10-182 - Tax Liens Subject to Public Auction or Sale; Notice. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-183 - Tax Lien Auction List. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-184 - Auction Procedures; Winning Bids; No Extinguishment of Restrictions, Covenants, Etc. - (a) On the day and time designated for a tax...
Section 40-10-185 - Tax Lien Not Required to Be Offered as Being Against Property of Specific Person. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-186 - Purchase Price. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-187 - Tax Lien Certificate. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-188 - Record of Tax Lien Auctions and Sales. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-189 - "Holder of Tax Lien Certificate" Defined. - The "holder of the tax lien certificate" means the original...
Section 40-10-190 - Lost or Destroyed Tax Lien Certificate. - When a tax lien certificate is lost or destroyed, the...
Section 40-10-191 - Holder of Certificate to Have First Right to Purchase Tax Lien; Abandonment of Certificate. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-192 - Distribution of Monies Collected. - All monies collected or received by the tax collecting official...
Section 40-10-193 - Redemption. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-194 - Certificate of Redemption. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-195 - Redemption by Person Owning Interest Less Than Whole. - A person owning an interest less than the whole in...
Section 40-10-196 - Duties of Tax Collector Once Tax Lien Redeemed. - Within 10 days of issuance of any certificate of redemption,...
Section 40-10-197 - Action to Foreclose the Right to Redeem and Quiet Title; Notice Requirements; Effect of Foreclosure; Deed; Expiration of Certificate. - THIS SECTION WAS AMENDED BY ACT 2022-208 IN THE 2022...
Section 40-10-198 - Rights and Remedies of Certificate Holder. - (a) Each holder of a tax lien certificate shall be...
Section 40-10-199 - Retention of Tax Liens Not Sold at Auction; Private Tax Lien Sales; Reporting. - (a) Tax liens that are not sold at the tax...
Section 40-10-200 - Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes. - (a)(1) Except as provided in subdivision (2), no tax assessor,...