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43-2-461
Section 43-2-461 Setting aside sale; resale. (a) If, on such examination, the court is satisfied
that the sale was not fairly conducted, or that the amount for which the land, or any portion
of the same, sold was greatly less than its real value, the court may vacate such sale, either
in whole or in part. (b) If it is made to appear to the court previous to the confirmation
of such sale, that the sureties taken on the notes or bonds of the purchasers or the security
given are insufficient, such sale, as to every such purchaser, must not be confirmed until
he gives security for the purchase money to the satisfaction of the court; and if such security
is not given within 10 days the sale must be vacated as to the purchaser thus failing. (c)
When any sale of land is vacated, in whole or in part, according to the provisions of subsections
(a) and (b) of this section, the court must direct another sale to be had, which must be advertised
and conducted in all respects as is provided for the...
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43-2-462
Section 43-2-462 Confirmation of sale. Whenever the court is satisfied that such sale was fairly
conducted, and the land sold for an amount not greatly less than its real value, and the purchase
money is paid, or sufficiently secured, by mortgage or other personal security, it
must make an order confirming such sale; but such order of confirmation shall not be made
until after the expiration of 10 days after the report of sale is filed. (Code 1852, §1769;
Code 1867, §2095; Code 1876, §2467; Code 1886, §2123; Code 1896, §177; Code 1907, §2642;
Code 1923, §5872; Code 1940, T. 61, §266.)...
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35-6-85
Section 35-6-85 Conduct of hearing generally; order confirming sale. On the day appointed for
such hearing, or on any other day to which it may be continued the court must proceed to hear
such report and the evidence for and against the confirmation of such sale. Such evidence
shall be taken orally in open court at the time of the hearing or by deposition as in actions
before the circuit court. If upon such hearing it shall appear to the satisfaction of the
court that such sale as made is to the interest of the ward, the court shall make an order
confirming the same, and, if it shall appear to the court that full payment has been made
to the guardian for the interest of the minor in such sale, such order shall direct the guardian,
or any other person appointed by the court, to make conveyance of the interest of the ward
in the land or realty to the purchaser thereof. (Code 1907, §5258; Code 1923, §9362; Code
1940, T. 47, §224.)...
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35-6-88
Section 35-6-88 Conveyances to be presented to court; certificate; when conveyance vacated.
Every conveyance made under the provisions of this article shall, before delivery, be presented
by the person making the same to the judge of the court ordering it to be made. If such judge
is satisfied that such sale has been duly confirmed and that such conveyance is properly made,
he shall indorse upon such conveyance a certificate under the seal of the court of the confirmation
of the sale under which conveyance is made, and of the confirmation of the conveyance as made.
Such certificate must be recorded with the conveyance and shall be prima facie evidence of
the confirmation of such sale and conveyance. If the court is not satisfied as to any such
conveyance it must vacate the same, ordering a proper conveyance, as to which the same proceedings
shall be had as provided by this section for the original conveyance. (Code 1907, §5261;
Code 1923, §9365; Code 1940, T. 47, §227.)...
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11-47-71
Section 11-47-71 Sale, etc., of lands in abandoned cemeteries by corporations, etc.; confirmation
of sales by probate court. (a) Whenever such a cemetery or part thereof has been abandoned
as a cemetery or place of burial for the human dead as provided for in Section 11-47-60 by
the cemetery corporation, association, corporation sole, or other person owning or controlling
the same, the parts or portions thereof in which no interments had been made and such parts
and portions thereof from which all human remains have been removed may be sold by the cemetery
corporation, association, corporation sole, or other person owning or controlling such cemetery
land or may be mortgaged or otherwise pledged as security for any loan or loans made to such
cemetery corporation, association, corporation sole, or other person owning or controlling
such cemetery lands. No order of any court shall be required prior to the making of any such
sale, mortgage, pledge, or other encumbrance of such lands...
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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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40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
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43-2-460
Section 43-2-460 Report and examination of sale - Notice and hearing. If it appears from the
report of the personal representative provided for in section 43-2-459 that he has
a personal interest in such sale, or that he was, directly or indirectly, the purchaser
at such sale, or if the court is satisfied from the examination of witnesses in relation to
the report as provided for in section 43-2-459 that he has such personal interest in
the sale adverse to the interest of the heirs or devisees, or that he was, directly or indirectly,
the purchaser at such sale, the court shall set a day for the hearing of such report for confirmation,
of which hearing the court shall give the adverse parties at least 10 days' notice in any
mode or manner to be directed by the court. (Code 1907, §2638; Code 1923, §5868; Code 1940,
T. 61, §262.)...
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35-6-83
Section 35-6-83 Guardian ad litem. The court must appoint a guardian ad litem to represent
the interest of such ward upon such hearing, as provided by law for the appointment of guardians
ad litem in such court. The person so appointed such guardian ad litem must deny in writing
the allegations of such report and resist the confirmation of such sale, and, if necessary,
must, with the approval of the court, employ counsel to defend the interest of the person
he so represents. He is entitled to reasonable compensation, and an allowance for reasonable
fees of such counsel as he may so employ, to be fixed by the court and taxed and collected
as costs in the action. (Code 1907, §5256; Code 1923, §9360; Code 1940, T. 47, §222.)...
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