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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 10 - Sale of Land.
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Article 7 - Sale of Tax Liens.
Article 7 - Sale of Tax Liens.
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.