40-10-183
Section 40-10-183 Tax lien auction list. Prior to any tax lien auction, the tax collecting
official shall prepare and maintain a list of all tax liens. The list shall be known as the
tax lien auction list and shall contain all of the following: (1) The names of the several
persons appearing in the latest tax roll as the respective owners of tax-delinquent properties.
(2) A description of each property as it appears in the latest tax roll. (3) The year or years
for which taxes are delinquent on each property. (4) The principal amount of the delinquent
taxes and the amount of accrued and accruing interest thereon and penalties, fees, and costs
to the day of the proposed tax lien auction relating to each year of assessment. (Acts 1995,
No. 95-408, p. 864, §5; Act 2018-577, §1.)...
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45-20-242.80
Section 45-20-242.80 Vehicle use tax. (a) The Covington County Tax Collector or county tax
collecting official shall collect any applicable municipal and/or county use tax authorized
by general or local law for the local taxing jurisdiction in which the purchaser resides,
or, if a business, the business location, on any automotive vehicle, truck trailer, trailer,
semitrailer, travel trailer, or house trailer purchased from dealers doing business outside
the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes
were not collected at the time of purchase. (b) Any law to the contrary notwithstanding, the
county tax collector or county tax collecting official shall remit all county and municipal
use tax receipts collected hereunder directly to the appropriate county or municipal tax recipient
as otherwise provided by law. (Act 88-750, p. 159, §§1, 2.)...
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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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40-10-184
Section 40-10-184 Auction procedures; winning bids; no extinguishment of restrictions, covenants,
etc. (a) On the day and time designated for a tax lien auction, the tax collecting official
shall proceed to auction all tax liens described in the tax lien auction list compiled as
provided in Section 40-10-183, except those for which the taxes, penalties, interest, fees,
and costs thereon have been paid. Any tax lien unsold after a tax lien auction shall be retained
by the county for future auction or sale as provided in this article. (b) A tax lien shall
be sold at auction pursuant to this article to the person who pays all taxes, interest, penalties,
fees, and costs due on the property, including an origination cost of twenty dollars ($20)
as of the date of auction and a twenty dollar ($20) auction fee, and who, in addition, bids
the lowest interest rate on the amount required to be paid to redeem the property from the
sale. The beginning interest rate bid shall not exceed a rate of 12...
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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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40-10-192
Section 40-10-192 Distribution of monies collected. All monies collected or received by the
tax collecting official as proceeds of a tax lien auction or sale shall be distributed in
the same manner and proportions as the tax collecting official is required by law to distribute
other monies collected by him or her in satisfaction of ad valorem taxes. All penalties, costs,
and fees collected by the tax collecting official shall be paid to the general fund of the
county. (Acts 1995, No. 95-408, p. 864, §14; Act 2018-577, §1.)...
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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions on taxes
collected by him, not including taxes on real estate bid in by the state at tax sales and
taxes which would be due on property except for the provisions of the presently applicable
law exempting homesteads from state taxes, as follows: In counties where collections, not
including taxes on real estate bid in by the state at tax sales and taxes which would be due
on property except for the provisions of the presently applicable law exempting homesteads
from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the
first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission
herein provided for is to be calculated on collections for real property and personal property,
except motor vehicles, for the general fund of the state and county. In counties where the
collections, not including taxes on real estate bid in by the state at tax...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection
of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of
water management commissioners shall each year thereafter determine, order and levy the amount
of the annual installment of the total taxes under Section 9-9-31, which shall become due
and be collected during said year at the same time that state and county taxes are due and
collected and which shall be evidenced and certified by the said board as provided in this
section. Prior to the first Monday in October of each year, one copy of the water management
tax book shall be delivered to the tax collector of each county in which benefited lands and
other benefited property of said district are situated after the judge of the court of probate
of the county in which the district was organized has affixed his signature to the certificate
and order directing the collection of said tax, and said tax shall...
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40-10-182
Section 40-10-182 Tax liens subject to public auction or sale; notice. (a) All tax liens representing
unpaid and delinquent taxes on real property shall be subject to a tax lien auction or a tax
lien sale. (b)(1) The tax collecting official of any county shall conduct a public auction
for the sale and transfer of delinquent tax liens. The tax collecting official shall notify
the delinquent taxpayer of the auction at least 30 days prior to the tax lien auction by first
class mail and by any one of the following: a. Advertising for once a week for three consecutive
weeks in a newspaper with general circulation in the county where the property is located.
b. Advertising on an online website controlled by the tax collecting official and accessible
from the tax collecting official's website. c. Posting at the courthouse of the county and
if possible in a public place in the precinct where the property is located. (2) The notices
shall declare the time and location of the auction. (c) The...
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40-10-200
Section 40-10-200 Financial interest by certain officers or employees in purchase of tax lien
sold for delinquent taxes. (a)(1) Except as provided in subdivision (2), no tax assessor,
tax collecting official, commissioner of revenue, officer of the court with jurisdiction,
or any employee of any of those offices shall knowingly have a direct or indirect financial
interest in the purchase of any tax lien sold for delinquent taxes. (2) This section does
not apply to an attorney representing a party in the purchase of a tax lien sold for delinquent
taxes or an employee of the attorney. (b) A violation of this section shall be a Class C misdemeanor
and the sureties on his or her official bond shall be liable for a penalty not to exceed five
hundred dollars ($500) and to be fixed by the circuit judge with jurisdiction in the county.
The penalty shall be remitted to the general fund of the county. (Act 2018-577, §2.)...
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