SB326 By Senator Waggoner RFD County and Municipal Government Rd 1 03-MAR-16

SYNOPSIS: Under existing law, tax sales must be made in front of the door of the courthouse and the judge of probate is required to perform specified duties.

This bill would permit each judge of probate to use contracted services, products, or electronic means to sell property for unpaid taxes and perform those duties.

A BILL TO BE ENTITLED AN ACT

To amend Section 40-10-15, Code of Alabama 1975, relating to tax sales; to permit each judge of probate to use contracted services, products, or electronic means to sell property for unpaid taxes.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-10-15, Code of Alabama 1975, is amended to read as follows:

§40-10-15.

"Such sales (a) Except as otherwise provided in subsection (b), sales of lands under this article shall be made in front of the door of the courthouse of the county at public outcry, to the highest bidder for cash, between the hours of 10:00 A.M. and 4:00 P.M., and shall continue from day to day until all the real estate embraced in the decree has been sold. The judge of probate must attend such sales and make a record thereof in a book to be kept by him or her in his or her office for that purpose, in which he or she shall describe each parcel of real estate sold and state to whom sold, the price paid by the purchaser, the date of sale and, if no sale was effected, stating that fact, and the reason thereof, and also in separate columns the amounts, as taken from the book or docket in which the decrees are entered, of each kind of tax penalties and of the fees and costs in each case, and he or she must also enter in such docket, in each case, the land sold under the decree in that case, the purchaser thereof and the amount at which it was sold.

"(b) The judge of probate may perform his or her duties by use of contracted services or products or by electronic means. The judge of probate may collect the cost of contracted services and reasonable attorney's fees and court costs in actions or proceedings to recover delinquent taxes, interest, and costs."

Section 2. This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

Tax Sales

Property, Real and Personal

Judge, Probate

Counties

Code Amended