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Sale of Tax Liens | Midpage
Collections
Code of Alabama
Title 40
Chapter 10
Article 7
Sale of Tax Liens
40-10-180
Purpose; Choice of Remedy by Tax Collecting Official.
40-10-181
Definitions.
40-10-182
Tax Liens Subject to Public Auction or Sale; Notice.
40-10-183
Tax Lien Auction List.
40-10-184
Auction Procedures; Winning Bids; No Extinguishment of Restrictions, Covenants, Etc.
40-10-185
Tax Lien Not Required to Be Offered as Being Against Property of Specific Person.
40-10-186
Purchase Price.
40-10-187
Tax Lien Certificate.
40-10-188
Record of Tax Lien Auctions and Sales.
40-10-189
“Holder of Tax Lien Certificate” Defined.
40-10-190
Lost or Destroyed Tax Lien Certificate.
40-10-191
Holder of Certificate to Have First Right to Purchase Tax Lien; Transfer of Tax Lien Certificate; Abandonment of Certificate.
40-10-192
Distribution of Monies Collected.
40-10-193
Redemption.
40-10-194
Certificate of Redemption.
40-10-195
Redemption by Person Owning Interest Less Than Whole.
40-10-196
Duties of Tax Collector Once Tax Lien Redeemed.
40-10-197
Action to Foreclose the Right to Redeem and Quiet Title; Notice Requirements; Effect of Foreclosure; Deed; Demand for Auction; Expiration of Certificate.
40-10-198
Rights and Remedies of Certificate Holder.
40-10-199
Retention of Tax Liens Not Sold at Auction; Private Tax Lien Sales; Reporting.
40-10-200
Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes.
40-10-201
Tax Lien Auction and Sale Conducted Online or in Person.
40-10-202
Originals or Certified Copies of Books and Records as Prima Facie Evidence in Court.