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40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty. (a)
Effective January 1, 1998, license plates, except for license plates issued under the provisions
of Section 40-12-290, et seq., or any subsequent enactment which authorizes special license
plates based on vehicle age, shall not be transferable between motor vehicle owners and the
following registration procedures shall apply: (1) When a current and valid Alabama motor
vehicle license plate has been obtained for the current tax year for use on a motor vehicle
and the vehicle has been sold or otherwise transferred to a new owner, the license plate shall
be removed from the vehicle and retained by the original plate owner. (2) In the event an
owner purchases, trades, exchanges, or otherwise acquires another vehicle of the same license
registration classification, the licensing official shall authorize the transfer of the current
and valid Alabama license plate previously obtained by the owner to...
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40-10-189
Section 40-10-189 "Holder of tax lien certificate" defined. The "holder of the
tax lien certificate" means the original purchaser of a tax lien or any assignee thereof
as described in the record of tax lien auctions and sales kept by the tax collecting official
pursuant to Section 40-10-188. (Acts 1995, No. 95-408, p. 864, §11; Act 2018-577, §1.)...
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40-10-196
Section 40-10-196 Duties of tax collector once tax lien redeemed. Within 10 days of issuance
of any certificate of redemption, the tax collecting official shall mail a copy of the certificate
of redemption to the holder of the tax lien certificate related thereto at the address specified
in the record of tax lien auctions and sales kept as provided in Section 40-10-188. On demand
of the holder of the tax lien certificate, the tax collecting official shall pay the redemption
money to the holder upon surrender of the original tax lien certificate. (Acts 1995, No. 95-408,
p. 864, §18; Act 2018-577, §1.)...
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40-10-185
Section 40-10-185 Tax lien not required to be offered as being against property of specific
person. When a tax lien is offered for auction or sale, it shall not be necessary to list,
auction, or sell it as being against the property of any specific person. The auction or sale
is not invalid by reason of the fact that the property was assessed in the name of a person
other than the rightful owner or to a person unknown, if the description and the uniform parcel
number of the real estate in the tax lien auction list is sufficient to identify it and the
amount of taxes, interest, penalties, fees, and costs for which its tax lien is to be auctioned
or sold. (Acts 1995, No. 95-408, p. 864, §7; Act 2018-577, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-185.htm - 1K - Match Info - Similar pages
40-10-21
Section 40-10-21 Certificates of purchase - Assignments. The certificate of purchase delivered
by the tax collector to the purchaser at such sale or to the state in case the state is the
purchaser is assignable in writing or by endorsement, and if the state is the purchaser such
assignment shall be made by the Land Commissioner upon the payment of the amount bid by the
state, with interest thereon at the rate of 12 percent per annum from the date of sale to
the date of assignment, plus all taxes due on said lands since the date of sale, with interest
thereon at 12 percent from date of maturity. Such assignment shall vest in the assignee and
his legal representatives all the right and title of the original purchaser or of the state
in case the state is a purchaser. Upon such assignment it shall be the duty of the assignee
or his legal representatives to assess such property as from the date of such assignment.
Should such assignment be made after the third Monday in January, the...
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11-88-65
Section 11-88-65 Enforcement of lien on property for state, county, etc., taxes not to discharge
or affect lien of authority for assessment; duration of liens. The enforcement by the state,
county, city, or town of its lien for taxes on any lot upon which has been levied an assessment
for any improvement shall not operate to discharge or in any manner affect the lien of the
authority for the assessment, but any purchaser at any tax sale by the state, county, city,
or town of any lots or parcels of land upon which an assessment has been levied shall take
them subject to such assessment. All liens for improvements shall continue until they are
paid or extinguished or until the expiration of 20 years from the date of default in payment
of the assessment or from the date when there was a due recognition of the indebtedness after
default, after which time the enforcement of the lien shall be barred and the indebtedness
conclusively presumed to have been paid. (Acts 1973, No. 826, p. 1293,...
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11-48-34
Section 11-48-34 Effect of enforcement of tax liens upon property upon assessment liens; duration
of assessment liens. (a) The enforcement by the state, county, city, or town of its lien for
taxes on any lot upon which has been levied an assessment for any improvement authorized by
this article shall not operate to discharge or in any manner affect the lien of the municipality
for the assessment, but any purchaser at any tax sale by the state, county, city, or town
of any lots or parcels of land upon which an assessment has been levied shall take them subject
to such assessment. (b) All liens for public improvements which cities and towns in this state
now have or may hereafter acquire under the general laws of this state shall continue until
they are paid or extinguished or until the expiration of 20 years from the date of default
in payment of the assessment or from the date when there was a due recognition of the indebtedness
after default, after which time the enforcement of the...
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40-29-31
Section 40-29-31 Records of sales to be kept. The commissioner or his delegate shall keep a
record of all sales of real property sold under Section 40-29-26 and of redemptions of such
property. The record shall set forth the tax for which the sale was made, the dates of seizure
and sale, the amount of the expenses, the name of purchaser and the date of the deed. A deed
to the State of Alabama by virtue of its purchase at the sale shall be promptly recorded in
the probate office of the county or counties where the property is located. (Acts 1983, 4th
Ex. Sess., No. 83-891, p. 128, §14.)...
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2-8-15
Section 2-8-15 Refund of assessment to cattle owner. Any owner of cattle against whom any assessment
is made and deducted under authority of this article, if dissatisfied with said assessment,
shall have the right to demand and receive from the treasurer of the certified association
a refund of the amount of the assessment collected from such cattle owner, if such demand
for refund is made in writing within 30 days from the date on which such assessment was deducted
from the sale price of cattle sold by such cattle owner. Applications for refunds of amounts
deducted from the sale price of any cattle sold must give the name and address of the sale
market or purchaser who bought the cattle, date of purchase, invoice number, if any, and the
number of head purchased from him for which the assessment was deducted. Within 30 days after
the first quarterly receipt of funds from the Commissioner of Agriculture and Industries,
and thereafter within 30 days after receipt of such application, the...
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2-8-54
Section 2-8-54 Refund of assessment to swine producer. Any producer of swine against whom any
assessment is made and deducted under authority of this article, if dissatisfied with said
assessment, shall have the right to demand and receive from the treasurer of the certified
association a refund of the amount of the assessment collected from such swine producer, if
such demand for refund is made in writing within 30 days from the date on which such assessment
was deducted from the sale price of swine sold by such swine producer. Applications for refunds
of amounts deducted from the sale price of any swine sold must give the name and address of
the sale market or purchaser who bought the swine, date of purchase, invoice number, if any,
and the number of head purchased from him for which the assessment was deducted. Within 30
days after the first quarterly receipt of funds from the Commissioner of Agriculture and Industries,
and thereafter within 30 days after receipt of such...
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