Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-138
Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Deed to Department
When lands are required to be conveyed to the Department of Conservation and Natural Resources, as hereinabove provided, the Land Commissioner, in behalf of the state, with the approval of the Governor, shall execute to the Department of Conservation and Natural Resources, a deed, duly acknowledged, without warranty or covenant of any kind on the part of the state, express or implied, conveying to the said Department of Conservation and Natural Resources all the right, title, and interest of the state in and to the lands so conveyed. The Department of Conservation and Natural Resources shall thereafter have all the right, title, and interest of the state in and to such lands and shall be held and treated as the assignee of all the taxes due upon such lands or for which they were sold and the penalties and all of the taxes that should have been under the law assessed upon the same, if they had been the property of a private citizen of the state, and it shall be clothed with all the rights, liens, powers, and remedies, whether as a plaintiff or defendant, respecting said lands as an individual purchaser at the tax collector’s sale would have in similar circumstances, and all such liens and charges as the state had before such conveyance by the Land Commissioner shall be enforced in favor of the Department of Conservation and Natural Resources as under the provisions of law relating to individual purchasers at sales by the tax collector. The Department of Conservation and Natural Resources, on failure of its title, shall have its lien and charges assessed by the courts or by a jury and may foreclose the same by proceeding at law in such action.
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In this chapter (40 sections)
- 40-10-104 · Warrant Drawn on School Funds
- 40-10-105 · Warrant for Fees, Costs, Taxes, Penalty, and Interest
- 40-10-120 · When and by Whom Land May Be Redeemed
- 40-10-121 · Manner of Redemption of Land Sold to State
- 40-10-122 · Manner of Redemption When Land Sold to Party Other Than…
- 40-10-123 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-124 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-125 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-126 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-127 · Issuance of Certificates of Redemption
- 40-10-128 · Deposit of Redemption Money - Generally
- 40-10-129 · Deposit of Redemption Money - Lands Bid in by State
- 40-10-130 · Duty of Judge of Probate on Redemption of Land Bid in by…
- 40-10-131 · Rents, Issues, and Profits of Redeemed Land
- 40-10-132 · List and Sale of Bid in Lands Owned by the State
- 40-10-133 · Notice to Former Owner of Application to Purchase Land Bid…
- 40-10-134 · Manner of Sale of Bid in Lands Owned by State
- 40-10-135 · Deed of State on Sale of Land Bid in by State
- 40-10-136 · Certification When Land Bid in by State Sold
- 40-10-137 · Conveyance to Department of Conservation and Natural…
- 40-10-138 · Conveyance to Department of Conservation and Natural…
- 40-10-139 · Conveyance to Department of Conservation and Natural…
- 40-10-140 · Certification of Sale of Lands Bid in for State
- 40-10-141 · Lien and Sale of Property for Unpaid Installments of Taxes…
- 40-10-142 · Lien and Sale of Property for Unpaid Installments of Taxes…
- 40-10-143 · Lien of Persons Other Than Holders of Legal Title for…
- 40-10-160 · When Taxpayer Entitled to Recover
- 40-10-161 · Filing Petition
- 40-10-162 · Duty of Judge of Probate and Comptroller; Payment by State…
- 40-10-163 · Presentation of Petition to County Commission; Payment by…
- 40-10-164 · Recovery from Municipalities, Etc
- 40-10-165 · Payment by Municipalities, Etc
- 40-10-166 · Application of Sections 40-10-164 and 40-10-165
- 40-10-180 · Purpose; Choice of Remedy by Tax Collecting Official
- 40-10-181 · Definitions
- 40-10-182 · Tax Liens Subject to Public Auction or Sale; Notice
- 40-10-183 · Tax Lien Auction List
- 40-10-184 · Auction Procedures; Winning Bids; No Extinguishment of…
- 40-10-185 · Tax Lien Not Required to Be Offered as Being Against…
- 40-10-186 · Purchase Price