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45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, the University of Alabama, Auburn University, and
all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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11-51-25
Section 11-51-25 Redemption of property after sale - Redemption by municipality; redemption
from municipality. The city or town may redeem property at any sale made by the state for
taxes upon the same terms as required by law for owners to redeem, and no person shall be
allowed to redeem from the municipality without paying to the city or town the amount paid
to redeem such property and all claims of the city or town thereon for taxes and penalties
or otherwise, and no redemption shall be made in any case from the municipality or from a
purchaser after two years from the date of the sale. (Code 1907, §1330; Code 1923, §2145;
Code 1940, T. 37, §691.)...
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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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11-88-88
Section 11-88-88 Redemption of property after sale - Applicant to deliver copies of improvement
assessment sale deed to probate judge; examination, etc., of deeds, etc., by probate judge;
mailing of copies of deed and warning to redeem to persons last assessed for ad valorem taxation
on property; entry in record of deeds of certificate of warning by probate judge; termination
of redemption rights. At the time of application for entry of such certificate of warning
to redeem, the applicant shall deliver to the probate judge three correct copies of the said
deed with a notation thereon of the deed book and page where recorded and shall pay to the
said probate judge a fee of $1.00. The said copies of the deed need not include any certificate
of acknowledgment. It shall thereupon be the duty of the said probate judge to promptly compare
the said copies with the record of such deed and, if such copies be found to be correct copies
of such record, it shall be the further duty of such probate...
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11-88-87
Section 11-88-87 Redemption of property after sale - Application for entry in record of deeds
of certificate of warning to redeem; form of certificate. At any time after an improvement
assessment sale deed has been recorded in the office of the probate judge and after expiration
of the fixed two-year period of redemption allowed by Section 11-88-85, any person may apply
to such probate judge for entry in the record of deeds of a certificate of warning to redeem
in substantially the following form: "I hereby certify that on or prior to the date of
this certificate I mailed a compared copy of the deed recorded in Deed Book _____ at Page
_____, together with notice that the same is there recorded, and a warning to redeem, to each
of the one or more persons other than the grantee in said deed, to whom the property therein
described was last finally assessed for ad valorem taxation, at the address of each such person
as shown by said ad valorem tax assessment records. This _____ day of...
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11-88-90
Section 11-88-90 Redemption of property after sale - Redemption during extended redemption
period. Redemption may be effected after expiration of the fixed two-year period of redemption
allowed or provided by Section 11-88-85 and before the extended period of redemption has expired
in the same manner and at the same redemption price as is provided in the said Section 11-88-85;
provided, that if the probate judge has made the certificate of warning to redeem as provided
in Section 11-88-88, the said redemption price shall be increased by $1.00; provided further,
that if the grantee in the aforesaid deed or any person deriving any title or right under
him shall have placed any improvements upon the said property after expiration of the fixed
two-year period of redemption allowed or provided by the said Section 11-88-85, then redemption
must be effected by civil action and the redemption price shall be increased by the value
of such improvements, to be ascertained by the court in such...
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40-10-195
Section 40-10-195 Redemption by person owning interest less than whole. A person owning an
interest less than the whole in real property may redeem a tax lien pursuant to Section 40-10-193.
(Acts 1995, No. 95-408, p. 864, §17; Act 2018-577, §1.)...
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35-11-3
Section 35-11-3 Right to redeem; subrogation. Every person, having an interest in property
subject to a lien, has a right to discharge the lien at any time after the claim is due, and
before his right of redemption is foreclosed, and, by such redemption, becomes subrogated
to all the benefits of the lien, as against all owners of other interests in the property,
except insofar as he was bound to make such redemption for their benefit. (Code 1923, §8937;
Code 1940, T. 33, §3.)...
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40-29-29
Section 40-29-29 Certificate of sale; deed of real property. (a) Certificate of sale. In the
case of personal property sold as provided in Section 40-29-26, the commissioner or
his delegate shall give to the purchaser a certificate of sale upon payment in full of the
purchase price. (b) Deed to real property. In the case of any real property sold as provided
in Section 40-29-26 and not redeemed in the manner and within the time provided in Section
40-29-28, the commissioner or his delegate shall execute to the purchaser of such real property
at such sale, upon his surrender of the certificate of sale, a deed of the real property so
purchased by him, reciting the facts set forth in the certificate. (c) Real property purchased
by State of Alabama. If real property is declared purchased by the State of Alabama at a sale
pursuant to Section 40-29-26, the commissioner or his delegate shall at the proper time execute
a deed therefor, and without delay cause such deed to be duly recorded in...
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11-40-67
Section 11-40-67 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION,
EFFECTIVE MAY 16, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Redemption of property
prior to sale by payment of redemption amount. (a) At any point prior to the moment of the
sale, any interested party may redeem the real property from the sale by payment of the redemption
amount. Payment shall be made to the Class 2 municipality. Following receipt of the payment,
the Class 2 municipality shall file for dismissal of the proceedings. (b) In the event of
the payment by the owner of the real property, the proceedings shall be dismissed and the
rights and interests of all interested parties shall remain unaffected. (c) In the event of
payment by any interested party other than the owner, the party making the payment shall possess
a lien on the real property for the full amount of the payment, which lien shall have the
same priority as the municipal code lien discussed in subsection (b)...
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