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40-10-76
Section 40-10-76 Action for possession defeated on grounds other than that taxes were not due.
THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1,
2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. If, in any action brought
by the purchaser, or other person claiming under the purchaser, to recover the possession
of lands sold for taxes, a recovery is defeated on the ground that such sale was invalid for
any reason other than that the taxes were not due, the court shall forthwith, on the motion
of the plaintiff, ascertain the amount of taxes for which the lands were liable at the time
of the sale and for the payment of which they were sold, with interest thereon from the date
of sale, and the amount of such taxes on the lands, if any, as the plaintiff, or the person
under whom he claims, has, since such sale, lawfully paid or assumed by the state after its
purchase, with interest thereon from the date of such payment, the interest...
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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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40-10-77
Section 40-10-77 Defense of action fails on grounds other than that taxes were not due. THIS
SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020.
TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. If, in an action brought against
such purchaser or other person claiming under the purchaser to recover possession of lands
sold for taxes, the defendant claims and defends under the tax title and the defense fails
on the ground that such sale was invalid for any reason other than that the taxes were not
due, and the plaintiff recovers, the court shall forthwith, on the motion of the defendant,
ascertain the amount of taxes for which the lands were liable at the time of the sale and
for the payment of which they were sold, with interest thereon from the day of sale, and the
amount of such taxes on the lands, if any, as the defendant or the person under whom he or
she claims has, since such sale, lawfully paid or assumed, in case of the state,...
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40-10-101
Section 40-10-101 Refund to purchaser when taxes were not due at time of tax sale. When land
has been sold for taxes and purchased by anyone other than the state, and the purchase money
has been paid into the state and county treasuries, and it shall be made to appear to the
satisfaction of the Comptroller that such sale was invalid by reason of the fact that the
taxes for which the land was sold were not due, the purchaser of said land, his heirs or assigns,
upon the surrender of the certificate of purchase, shall be entitled to have the amount paid
for the purchase of said land refunded to him, if application shall be made therefor as hereinafter
provided, within two years from the date of sale and before the execution of a deed to such
purchaser. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §298.)...
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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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40-10-80
Section 40-10-80 Judgment when party claiming adversely to tax title has made payment or tender.
If, in any action brought to recover the possession of lands sold for taxes by or against
the purchaser or other person claiming under him, it is shown that the party claiming adversely
to the tax title, being entitled to redeem, made within the time allowed for redemption the
payment required by law for the redemption of such lands, or made tender thereof, and the
amount of such tender has been paid into court for the opposite party, judgment must be rendered
in his favor for the costs accruing after such payment or tender, except as against the state.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §293.)...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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40-10-24
Section 40-10-24 Officers not to be interested in purchase. If the assessor, collector, judge
of probate or any county tax assessor shall directly or indirectly be concerned or interested
in the purchase of any real estate sold for taxes, the sale shall be void, and he and his
sureties on his official bond shall be liable to a penalty of not exceeding $500 to be fixed
by the jury, which may be recovered in an action in the circuit court, or court of like jurisdiction,
brought on the relation of any taxpayer of the county, in the name of the state, one half
of the amount recovered to be paid to the relator and the other half to the state. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §271.)...
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11-50-95
Section 11-50-95 Redemption of property after sale. Such property may be redeemed by the owner
or his assigns or other person authorized to redeem property sold for taxes by the state within
two years from the date of the sale by paying to the purchaser or the city or town treasurer
for him the amount for which the property was sold with interest thereon at the rate of eight
percent per annum from the date of sale, together with a fee of $2.00 for the expense of the
conveyance. (Acts 1923, No. 165, p. 134; Code 1923, §2107; Acts 1932, Ex. Sess., No. 21,
p. 19; Code 1940, T. 37, §632.)...
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34-27A-4
Section 34-27A-4 Board created; composition; meetings; compensation. There is established the
Alabama Real Estate Appraisers Board. The board shall consist of nine members, one of whom
shall be a qualified individual from the general public, seven of whom shall be real property
appraisers, and, beginning on October 1, 2011, one of whom shall be a representative of an
appraisal management company. Each member of the board, except for the representative of the
appraisal management company, shall be a citizen of this state and no less than two of the
nine board members shall be of a minority race. The overall membership of the board shall
be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity
of the state. The Governor shall appoint the members of the Real Estate Appraisers Board.
One appraiser member shall be appointed from each United States Congressional District in
this state. The term of each board member shall be three years; except that, of the...
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