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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-10-15

How Sale Made; Duties of Judge of Probate

Official textalison.legislature.state.al.us

# (a)

Sales conducted pursuant to this article shall be made on the premises of or within the courthouse or courthouse annex of the county at public auction, to the highest bidder for cash between the hours of 10:00 a.m. and 4:00 p.m., and shall continue from day to day until all the real estate embraced in the decree has been sold.

# (b)

The judge of probate, or his or her designee, shall attend the sales and make a record of the sales. The judge of probate, or his or her designee, shall include all of the following in the record:

# (1)

Descriptions of each parcel of real estate sold and state to whom sold.

# (2)

The price paid by the purchaser.

# (3)

The date of sale and, if no sale was effected, stating that fact and the reason thereof.

# (4)

The amounts, in separate columns, as taken from the book or docket in which the decrees are entered of each kind of tax penalties and of the fees and costs in each case.

# (c)

The judge of probate shall enter in the docket, in each case, the land sold under the decree in that case, the purchaser, and the amount for which it was sold.

# (d)

This section is remedial and curative and shall be retroactive to validate any prior sale of land for taxes conducted in accordance with this section.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §262; Act 2021-175, §§1, 2; Act 2021-521, §§1, 2.

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In this chapter (40 sections)
  1. 40-10-1 · When Probate Court May Order Sale
  2. 40-10-2 · Book of Lands Upon Which Taxes Have Not Been Paid - Contents;…
  3. 40-10-3 · Book of Lands Upon Which Taxes Have Not Been Paid -…
  4. 40-10-4 · Notice to Taxpayer - Service Generally
  5. 40-10-5 · Notice to Taxpayer - When Assessment Is “Owner Unknown.”
  6. 40-10-6 · Notice to Taxpayer - Manner of Publication
  7. 40-10-7 · Partial Payment of Taxes Prior to Sale of Property
  8. 40-10-8 · Trial of Cases; Issuance of Decree; Continuance
  9. 40-10-9 · Attendance of Collector at Trial; Tax Book and Record of Tax…
  10. 40-10-10 · When Deputy May Attend in Lieu of Collector
  11. 40-10-11 · Decree of Sale
  12. 40-10-12 · Notice of Sale
  13. 40-10-13 · Confirmation of Sale
  14. 40-10-14 · Description of Property in Notices and Entries
  15. 40-10-15 · How Sale Made; Duties of Judge of Probate
  16. 40-10-16 · Portion Sufficient to Satisfy Decree to Be Sold
  17. 40-10-17 · Payment by Purchaser
  18. 40-10-18 · When Property to Be Bid in for State
  19. 40-10-19 · Certificates of Purchase - Delivery; Contents
  20. 40-10-20 · Certificates of Purchase - When Land Bid in for State
  21. 40-10-21 · Certificates of Purchase - Assignments
  22. 40-10-22 · Costs - When Land Bid in for State
  23. 40-10-23 · Costs - Paid by Purchasers
  24. 40-10-24 · Officers Not to Be Interested in Purchase
  25. 40-10-25 · Appeal from Decree
  26. 40-10-26 · Payment of Judgment on Appeal
  27. 40-10-27 · Fees
  28. 40-10-28 · Disposition of Excess Arising from Sale
  29. 40-10-29 · Deeds - Delivered to Purchaser
  30. 40-10-30 · Deeds - Signature, Acknowledgment and Effect
  31. 40-10-31 · Removal of Cloud Upon Title to Real Estate Erroneously Sold…
  32. 40-10-50 · Designation; Appointment of Agents and Assistants;…
  33. 40-10-51 · Duties Generally
  34. 40-10-52 · Duties of Agents
  35. 40-10-53 · Blank Certificates and Deeds
  36. 40-10-54 · Lists of Lands Bid in for State Furnished Assessor by…
  37. 40-10-70 · Purchaser to Receive Assignment of Liens
  38. 40-10-71 · When Lands Are Sold Which Are Not Liable for Taxes
  39. 40-10-72 · When Land Sold Is Insufficiently Described
  40. 40-10-73 · Right of State or Assignee to Possession When Lands Are Bid…
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