Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-142 — Lien and Sale of Property for Unpaid Installments of Taxes - Disposition of Money
All moneys arising from such sale shall be applied first to the reimbursement to the state of any amount paid for costs, fees, and expenses incurred in such suit, and the remainder shall be divided between the state and the various taxing subdivisions in the manner provided by law.
Source: official text