11-51-17
Section 11-51-17 Sales of property for payment of taxes, etc., generally - Purchase of property by municipality. The city or town may become the purchaser at such sale, and the officer making the purchase shall bid a sum sufficient to pay the full amounts due for taxes, assessments filed, interest, and costs, and the amount due the city or town shall be allowed as a credit on such purchase. (Code 1907, §1325; Code 1923, §2140; Code 1940, T. 37, §686.)...
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40-10-188
Section 40-10-188 Record of tax lien auctions and sales. The tax collecting official shall make a correct record of all auctions and sales of tax liens in a durable book or an electronic file, which shall be known as the record of tax lien auctions and sales, containing all of the following: (1) The date of auction or sale. (2) A description of each parcel and uniform parcel number on which a tax lien was auctioned or sold. (3) The year of assessment to which the tax lien relates. (4) The name and address of the property owner for whom the property was assessed, if known. (5) The name and address of the original purchaser of the tax lien. (6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which relate to the year of assessment, as described in Section 40-10-187, as of the date of the auction or sale of the tax lien to the original purchaser. (7) The interest rate bid on by the purchaser at the tax lien auction or as agreed by the purchaser at the...
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40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall discover that any property, including any improvements on real estate assessed as vacant property, has escaped taxation in any assessment within five years next preceding the current year, he shall list, return, and value said property for assessment for the years during which same has escaped taxation and shall also endorse on such returns the year or years for which the property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who escaped assessment of tangible personal property for taxable years ending on or before September 30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files a proper tax return and assesses such property not later...
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40-7-43
Section 40-7-43 Duties of assessor when he has reason to believe property may be removed or otherwise escape taxation. When the tax assessor has reason to believe that any person whose property has been or is due to be assessed for taxation, either for the current tax year or any preceding year, has removed or is about to remove from the county, or that such person is closing out or going out of business by selling or disposing of substantially all of his personal property on which taxes would be due on the next following October 1, or where insolvency is impending, or where goods, wares, or merchandise are advertised for sale at auction, bankrupt, insolvent, assignment, or fire sale, or where goods, wares, or merchandise are to be sold or advertised to be sold for the satisfying of creditors, he shall at once notify the tax collector in writing, if the property has been assessed; and, if the property has not been assessed, the assessor shall at once make an assessment against the same...
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45-45A-43.01
Section 45-45A-43.01 Increase to ad valorem tax. (a) The Legislature hereby approves the proposed increase in the maximum rate at which the city general purpose tax is authorized to be levied from one and eight-tenths per centum [1.8 percent, equivalent to 18 mills] of the assessed value of taxable property in the city to two and four-tenths per centum [2.4 percent, equivalent to 24 mills] of the assessed value of taxable property in the city. The proposed increase in the maximum rate at which the city general purpose tax is authorized to be levied shall become effective only if the increase is approved, subsequent to the enactment of this section, by a majority of the qualified electors of the city who vote on the proposal at a special election during any regular scheduled election, as amended. The city council may make the proposed increase in the maximum rate of the city general purpose tax effective beginning with the levy for the tax year of the city beginning on October 1, 2012,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-43.01.htm - 2K - Match Info - Similar pages
11-48-7
Section 11-48-7 Publication of ordinance or resolution; notice to certain property owners of ordinance or resolution. Said ordinance or resolution must be published once a week for two consecutive weeks in some newspaper published in said city or town, and, if no newspaper is published therein, it may be published either in a newspaper of general circulation in said municipality or by posting for two weeks in three public places in such city or town. A copy of said ordinance or resolution shall also be sent, by registered or certified mail, postage prepaid, to the persons last assessed for city or town taxation, the property of whom may be assessed for said improvements at their last known addresses, said notices to be so mailed not less than 10 days before the meeting of the city council provided for in Section 11-48-8. The failure of any official charged with the duty of sending such notice to send the same or the failure of any owner of property to receive such notice, if sent by...
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11-48-53
Section 11-48-53 Proceedings for sale of land upon failure of owner to pay assessment, installment, or interest - Effect of error or defect in notice or sale. No mistake in the notice of sale in the description of the property or in the name of the owner shall vitiate the assessment or the lien and if, for any reason, the sale made by the city or town is ineffectual to pass title, it shall operate as an assignment of the lien, and, upon the request of the purchaser, supplementary proceedings of the same general character as required in this article may be had to correct the errors in said proceedings for his benefit or the lien so assigned to him may be enforced by civil action. (Code 1907, §1407; Code 1923, §2222; Acts 1927, No. 639, p. 753; Code 1940, T. 37, §569.)...
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11-51-23
Section 11-51-23 Redemption of property after sale - Authorization and procedure generally. Such persons as are authorized to redeem property sold at state tax sales may redeem from the purchaser at any sale for municipal taxes at any time within two years after the sale upon paying to the purchaser or to the city or town treasurer the amount for which the property was sold and interest at a rate of six percent per annum and such sums as the purchaser may have paid for taxes and the interest thereon and all sums for which such parties may have become liable, on account of taxes, to pay by reason of owning the property, together with the sum of $2.00 to pay the cost of reconveyance of such property. (Code 1907, §1328; Code 1923, §2143; Code 1940, T. 37, (tm)689.)...
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40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make, execute, and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or to each assignee thereafter and shall collect from the purchaser or assignee a fee of five dollars ($5) for each tax lien certificate. The tax lien certificate shall be in a form provided by the Department of Revenue and shall also include a certificate of redemption form as provided in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale or assignment to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest, fees, and costs set forth therein and represented by the tax lien. (c) A tax lien certificate shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is redeemed as provided pursuant to Section 40-10-193. (d) The tax...
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11-40-68
Section 11-40-68 Foreclosure sale; form of deed. (a) Following the hearing and order of the court in accordance with Section 11-40-66, the court shall cause a sale of the real property to be advertised and conducted by the court in a manner similar to that procedure contemplated by Section 40-10-15. The sale shall not occur earlier than 45 days following the date of the order of the court. (b) Except as otherwise authorized by law, the minimum bid price for the sale of the real property shall be the redemption amount. (1) In the absence of any bid higher than the minimum bid price, the court or its designee shall bid in for the real property on behalf of the Class 2 municipality or its designee in an amount equal to the minimum bid price, thereby causing the Class 2 municipality to become the purchaser at the sale pursuant to Section 11-40-66. (2) A bid in on behalf of the Class 2 municipality or its designee shall be tendered as a credit bid for that part of the minimum bid price...
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