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40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each
year, the tax collector must make final settlement, under oath, with the Comptroller, of all
matters pertaining to the office of tax collector and pay over to the State Treasurer the
balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
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40-10-197
Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements;
effect of foreclosure; deed; expiration of certificate. (a) At any time not less than three
years after the auction or sale of a tax lien but not later than 10 years after the auction
or sale, if the tax lien is not redeemed, the holder of the tax lien certificate may bring
in the circuit court of the county in which the property is located an action to foreclose
the right to redeem and quiet title to the property in the name of the holder of the tax lien
certificate. If any applicable law or court order prohibits bringing an action to foreclose
the right to redeem and quiet title to the property, the limitation provided in this section
shall be extended 12 months following the termination of the prohibition. (b)(1) At least
30 days before filing a tax lien foreclosure action under this article, but not more than
180 days before the action is commenced, the holder of the tax lien certificate...
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40-5-12
Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate. A purchaser,
lien holder, or mortgagee of real estate or personal property included in an assessment
with other real estate or personal property of the person to whom the real estate or
personal property was assessed or subject to the lien of taxes upon other real estate
or personal property shall not be required to pay the entire amount of taxes due by
the person or corporation to whom such real estate or personal property purchased or
on which a lien or mortgage is held is assessed, but may discharge the tax lien against such
real estate or personal property purchased or on which a lien or mortgage is held by
paying to the tax collector of the county in which such taxes are due and payable the actual
amount of taxes due on such real estate or personal property purchased or in which
a lien or mortgage is held based on the taxable value of such purchased or encumbered property
as assessed for taxation by...
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40-1-27
Section 40-1-27 Payment of taxes by lienors. The holder of any lien on real or personal
property may pay the tax thereon with interest and penalties and upon such payment shall be
subrogated to the lien of the state, county, or municipality, and the sum so paid shall bear
legal interest from the date of payment and may be collected in the same manner as the original
claim of the lienholder. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §906.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-27.htm - 754 bytes - Match Info - Similar pages
40-10-129
Section 40-10-129 Deposit of redemption money - Lands bid in by state. When lands which have
been bid in by the state are redeemed, the judge of probate must immediately pay over to the
tax collector of the county the entire amount of money received by such judge of probate on
such redemption. The tax collector shall pay over to the proper authorities the fees of such
officers that accrued in the sale and shall determine the proportionate amounts of the redemption
money belonging to the state, including advertising fees, and the amounts of such redemption
money belonging to the county and to the school fund and to any municipality and to each holder
of a tax lien certificate. The tax collector shall monthly, by the tenth day of the month
next after the month in which the redemption was made, pay over such proportions to the proper
authorities, respectively, after deducting therefrom the commissions allowed by law to tax
collectors for collecting taxes; and he shall certify to the Land...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-181.htm - 1K - Match Info - Similar pages
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
40-10-194
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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6-5-253
Section 6-5-253 Payment or tender of purchase money and other lawful charges, with interest.
(a) Anyone entitled and desiring to redeem real estate under the provisions of this article
must also pay or tender to the purchaser or his or her transferee the purchase price paid
at the sale, with interest at the rate allowed to be charged on money judgments as set forth
in Section 8-8-10 (as it is now or hereinafter may be amended), and all other lawful charges,
also with interest as aforesaid; lawful charges are the following: (1) Permanent improvements
as prescribed herein. (2) Taxes paid or assessed. (3) All insurance premiums paid or owed
by the purchaser. (4) Any other valid lien or encumbrance paid or owned by such purchaser
or his or her transferee or if the redeeming party is a judgment creditor or junior mortgagee
or any transferee thereof, then all recorded judgments, recorded mortgages, and recorded liens
having a higher priority in existence at the time of sale which are revived...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-253.htm - 3K - Match Info - Similar pages
40-29-33
Section 40-29-33 Application of proceeds of levy. (a) Collection of liability. Any money realized
by proceedings under this article (whether by seizure, by surrender under Section 40-29-24,
except pursuant to subsection (b)(2) thereof, or by sale of seized property) or by sale of
property redeemed by the State of Alabama (if the interest of the State of Alabama in such
property was a lien arising under the provisions of this title) shall be applied as follows:
(1) EXPENSE OF LEVY AND SALE. First, against the expenses of the proceedings; (2) SPECIFIC
TAX LIABILITY ON SEIZED PROPERTY. If the property seized and sold is subject to a tax imposed
under this title which has not been paid, the amount remaining after applying subdivision
(1) shall then be applied against such tax liability, including any penalty and interest,
(and, if such tax was not previously assessed, it shall then be assessed); (3) LIABILITY OF
DELINQUENT TAXPAYER. The amount, if any, remaining after applying subdivisions...
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