Code of Alabama

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40-10-13
Section 40-10-13 Confirmation of sale. Within 10 days after such sale the tax collector
shall make report of each sale to the probate court and praying confirmation thereof. Such
report shall lie over for a period of five days for exceptions or objections thereto. If upon
the expiration of five days no objections have been filed, or if in the opinion of the court
they are insufficient, and it appearing to the court that the tax collector sold such real
estate in accordance with the law, and the decree of court ordering such sale, the court shall
make and enter an order confirming said sale, which shall be entered on the same book or docket
as the original decree of sale, and ordering the tax collector to issue proper certificates
of purchase to the various purchasers, including the state. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §260.)...
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40-10-194
Section 40-10-194 Certificate of redemption. (a) The tax collecting official shall,
upon application to redeem a tax lien, and upon being satisfied that the person applying has
the right to redeem the tax lien, and upon payment of the amount due, issue to the person
a certificate of redemption appended to a copy of the certificate of tax lien, giving the
date of redemption, the amount paid, and by whom redeemed, and shall make the proper entries
in the record of tax lien auctions or sales in his or her office. (b) For each certificate
of redemption, the tax collecting official shall collect from the person to whom the certificate
of redemption is issued a fee of ten dollars ($10). (c) The holder of a certificate of redemption
may record the certificate with the recording officer of the county. (Acts 1995, No. 95-408,
p. 864, §16.; Act 2018-577, §1)...
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40-10-181
Section 40-10-181 Definitions. For purposes of this article, the following terms shall
have the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person
responsible for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first
priority lien provided by Section 40-1-3 against any parcel of real property representing
taxes assessed and levied against the property, together with interest, penalties, fees, and
costs applicable by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens
advertised under Section 40-10-182 and held no earlier than March 1 or later than June
15 of the current ad valorem tax year where the awarding of the tax lien certificate is based
on the lowest interest rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax
lien by private sale between a tax collecting official and the purchaser of a tax lien under
Section 40-10-199. (5) UNIFORM PARCEL NUMBER. The unique parcel identification number...

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40-10-186
Section 40-10-186 Purchase price. (a) The purchase price for a tax lien shall be the
amount of delinquent taxes plus any interest, penalties, fees, and costs accrued as of the
date of the auction or sale. (b) The purchase price for a tax lien shall be paid to the tax
collecting official in cash or immediately available certified funds not later than one hour
before close of business on the date of the auction or sale. (c) The purchase price for a
tax lien received by the tax collecting official shall be credited to the tax collecting official
for purposes of calculating commissions, if any, on taxes collected by the tax collecting
official pursuant to Section 40-5-4. (Acts 1995, No. 95-408, p. 864, §8; Act 2018-577,
§1.)...
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40-10-193
Section 40-10-193 Redemption. (a)(1) Tax liens auctioned or sold may be redeemed by
any of the following: a. The owner, including a partial owner under Section 40-10-195,
or his or her heirs or personal representative. b. Any mortgagee or purchaser of the property
or any portion of the property. c. Any other person listed under subsection (a) of Section
40-10-120, if the property had been sold for taxes. (2) Property may be redeemed under subdivision
(1) by payment to the tax collecting official of the amount specified on the tax lien certificate
as the total amount of delinquent tax, interest, penalties, fees, and costs paid to purchase
the tax lien, plus interest at the rate specified in the tax lien certificate, plus any due
and owing taxes, interest, penalties, fees, and costs due. The tax collecting official shall
provide a separate receipt for any current taxes, interest, penalties, fees, or costs paid.
(b) Statutory fees paid by the holder of the tax lien certificate in...
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40-10-199
Section 40-10-199 Retention of tax liens not sold at auction; private tax lien sales;
reporting. (a) Tax liens that are not sold at the tax lien auction conducted by the tax collecting
official shall be separated in the tax lien auction list as prescribed by Section 40-10-183
and the county shall retain the lien pursuant to Section 40-1-3. The tax collecting
official, within 45 days after the tax lien auction date, may sell at private sale an unsold
tax lien for no less than all taxes, interest, penalties, costs, and fees. The purchaser at
private sale shall be entitled to interest on the amount paid at a rate agreed to by the tax
collecting official, not to exceed 12 percent. All private tax lien sales shall be entered
in the record of tax lien auctions and sales, as provided in Section 40-10-188. (b)
All tax liens that remain unsold by the tax lien auction or sale shall be included in all
future tax lien auctions or sales until sold. (c) Any tax lien that does not sell at auction...

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11-51-63
Section 11-51-63 Proceedings for sale of land for payment of taxes - Certificate of
purchase. The county tax collector shall embrace in his certificate to a purchaser under the
provisions of law in regard to state and county taxes the amount of taxes due on the property
described in the certificate to such municipality in the same manner and way as he is required
to set forth in said certificate the amount due to the state and county. (Acts 1931, No. 300,
p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §719.)...
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11-51-21
Section 11-51-21 Certification to circuit court of unpaid assessments for improvements
and collection thereof from proceeds of sale; effect of sales upon tax and assessment liens.
If any assessment for street improvements or otherwise are due and unpaid, the amounts assessed
against such property may also be certified by the city or town clerk to the register or clerk
of the circuit court and may be collected out of the proceeds of the sale of such property
as in the case of taxes, but no sale of property by the city or town for taxes shall relieve
the property of the lien for assessments due the city or town, and no sale for assessments
shall relieve the property of the lien for taxes due the city or town unless the same shall
have been paid. (Code 1907, §1323; Code 1923, §2138; Code 1940, T. 37, §684.)...
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6-8-30
Section 6-8-30 Power to have abstract of title made; inspection thereof by prospective
purchasers; costs of abstract. (a) Whenever any court shall order the sale of any real estate
or interest therein, the court shall have power to have an abstract of the title of the property
to be sold to be made by some competent person or company, which said abstract shall be filed
with the officer making the sale for five days before the date of the sale, and which shall
be open to the inspection and examination of any prospective purchaser. (b) The court shall
fix the compensation of the person or company making such abstract, and the amount so fixed
shall be a part of the cost and expenses of said sale and shall be paid out of the proceeds
thereof. (Acts 1915, No. 545, p. 611; Code 1923, §§6661, 6662; Code 1940, T. 7, §§348,
349.)...
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3-5-8
Section 3-5-8 Posting of notice as to taking, etc., and hearing thereupon; proceedings
where owner appears and claims livestock or animal generally; proceedings and entry of judgment
for sale where livestock or animal not claimed and adjudged to be unlawfully at large generally.
(a) The district court shall give notice, by posting in three public places in the county,
setting forth the fact of such taking up, the description of the livestock or animal and the
fact that the owner is unknown or, if known, that he cannot be located, and notifying any
person claiming to be the owner of such livestock or animal to appear before the court at
a place named not less than three days nor more than six days from the date of such notice
and prove such claim of ownership. (b) If such person appears at any time and if the judge
of the district court is satisfied that such person is the actual owner of such livestock
or animal, then the judge shall require the owner of the livestock or animal to pay...
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