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11-50-88
Section 11-50-88 Effect of enforcement of tax liens upon property upon assessment liens. The
enforcement by the state, county, city, or town of its lien for taxes on any lot or parcel
of land upon which has been levied an assessment under the provisions of this division shall
not operate to discharge or in any manner affect the lien of the municipality for said assessment,
but the purchaser at a 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 the same subject to such assessment.
(Acts 1923, No. 165, p. 134; Code 1923, §2101; Code 1940, T. 37, §626.)...
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40-10-75
Section 40-10-75 (Effective January 1, 2020) Right where sale proceedings were defective. THIS
SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In any action brought related to taxes delinquent
on or after January 1, 2020, the interest rate on any amounts awarded pursuant to this section
shall be eight percent. In any other action brought for the possession of land sold for taxes
delinquent before January 1, 2020, the title of the purchaser at the tax sale shall be defeated
on account of any defect in the proceedings under which the sale is had, or on account of
any defect in or insufficiency of the process by which the owner of the land was brought before
the probate court, as is provided, or in the service of the process, or by reason of the failure
of the judge of probate on account of any negligence or refusal on his or her part to produce
when called upon, sufficient evidence of the proper...
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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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11-53A-26
Section 11-53A-26 Authority to assess against property sold to state for nonpayment of taxes;
effect of subsequent redemption or sale by state on lien. The city shall have the power to
assess the costs authorized by this article against any lot or lots or parcel or parcels of
land purchased by the State of Alabama at any sale for the nonpayment of taxes. When an assessment
has been made against a lot or lots or parcel or parcels of land, a subsequent redemption
thereof by any person authorized to redeem, or sale thereof by the state, shall not operate
to discharge, or in any manner affect the lien of the city for assessment, but any redemptioner
or purchaser at any sale by the state of any lot or lots or parcel or parcels of land upon
which an assessment has been levied, whether prior to or subsequent to a sale to the state
for the nonpayment of taxes, shall take the same subject to the assessment. (Acts 1993, No.
93-307, p. 456, §7.)...
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11-70A-2
Section 11-70A-2 Initiation and notice of action. (a) Any Class 3 municipality may initiate
an expedited quiet title and foreclosure action under this section against a parcel of tax
sale property located within its municipal limits and purchased by the municipality from the
State Land Commissioner. The municipality shall record, in the office of the judge of probate
in the county in which the property is located, a notice of its intention to file an expedited
quiet title and foreclosure action. The notice shall include a legal description of the property,
street address of the property if available, a statement that the property is subject to expedited
quiet title and foreclosure proceedings under this chapter, and a statement that those proceedings
may extinguish any legal interests in the property. As used herein, "interested parties"
shall mean the owner, his or her heirs or personal representatives, any mortgagee or purchaser
of the subject property or any part thereof, and any...
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40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. 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. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
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11-67-44
Section 11-67-44 Authority to assess against property sold to state for nonpayment of taxes;
effect of subsequent redemption or sale by state on lien. The city shall have the power to
assess the costs authorized herein against any lot or lots, parcel or parcels of land purchased
by the State of Alabama at any sale for the nonpayment of taxes, and where an assessment is
made against a lot or lots or parcel or parcels of land, a subsequent redemption thereof by
a person authorized to redeem, or sale thereof by the state, shall not operate to discharge,
or in any manner affect the lien of the city for the assessment, but a redemptioner or purchaser
at a sale by the state of any lot or lots, parcel or parcels of land upon which an assessment
has been levied, whether prior to or subsequent to a sale to the state for the nonpayment
of taxes, shall take the same subject to the assessment. (Acts 1993, No. 93-306, p. 453, §5.)...
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11-67-68
Section 11-67-68 Alternate abatement procedures; costs. (a) In the case of any property on
which overgrown grass or weeds have been previously abated or on which abatement has been
attempted through the process of posting notice on the property to be abated pursuant to Article
2 or this article, a municipality may adopt procedures different from the procedures provided
in Article 2 or this article to abate overgrown grasses and weeds for subsequent abatement.
(b) After the abatement of any overgrown grass or weeds pursuant to the procedures provided
in the ordinance adopted pursuant to this section, the reasonable costs of abatement shall
be assessed and collected as a weed lien in the same manner as provided in Section 11-67-66.
The municipality may assess the reasonable costs authorized against any lot or lots or parcel
or parcels of land purchased by the State of Alabama or any purchaser at any sale for the
nonpayment of taxes, and where an assessment is made against a lot or lots...
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11-88-51
Section 11-88-51 Levy of assessments for cost of improvement on abutting or benefited property
authorized. If any such improvement be finally ordered and constructed, the board shall have
power, after the completion and acceptance thereof, to assess the cost of constructing the
said improvement or any part thereof upon or against the property abutting on any street,
avenue, alley, highway, or other public place so served or drained or against the property
drained, served, or benefited by such improvement to the extent of the increased value of
such property by reason of the special benefits derived from such improvement. An authority
shall have the power to assess for the cost of improvements any lot or lots, parcel or parcels
of land purchased by the State of Alabama at any sale for the nonpayment of taxes and where
any such assessment is made against such lot or lots, parcel or parcels of land, a subsequent
redemption thereof by any person authorized to redeem or sale thereof by 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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