Sale of Tax Liens.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Sale of Land.
  5. Sale of Tax Liens.

Checkout our iOS App for a better way to browser and research.

Section
40-10-180

Purpose; Choice of Remedy by Tax Collecting Official.

Section
40-10-181

Definitions.

Section
40-10-182

Tax Liens Subject to Public Auction or Sale; Notice.

Section
40-10-183

Tax Lien Auction List.

Section
40-10-184

Auction Procedures; Winning Bids; No Extinguishment of Restrictions, Covenants, Etc.

Section
40-10-185

Tax Lien Not Required to Be Offered as Being Against Property of Specific Person.

Section
40-10-186

Purchase Price.

Section
40-10-187

Tax Lien Certificate.

Section
40-10-188

Record of Tax Lien Auctions and Sales.

Section
40-10-189

"Holder of Tax Lien Certificate" Defined.

Section
40-10-190

Lost or Destroyed Tax Lien Certificate.

Section
40-10-191

Holder of Certificate to Have First Right to Purchase Tax Lien; Abandonment of Certificate.

Section
40-10-192

Distribution of Monies Collected.

Section
40-10-193

Redemption.

Section
40-10-194

Certificate of Redemption.

Section
40-10-195

Redemption by Person Owning Interest Less Than Whole.

Section
40-10-196

Duties of Tax Collector Once Tax Lien Redeemed.

Section
40-10-197

Action to Foreclose the Right to Redeem and Quiet Title; Notice Requirements; Effect of Foreclosure; Deed; Expiration of Certificate.

Section
40-10-198

Rights and Remedies of Certificate Holder.

Section
40-10-199

Retention of Tax Liens Not Sold at Auction; Private Tax Lien Sales; Reporting.

Section
40-10-200

Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes.