Collections
Code of Alabama

Article 7

Sale of Tax Liens

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