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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-10-180

Purpose; Choice of Remedy by Tax Collecting Official

Official textalison.legislature.state.al.us

# (a)

The Legislature declares that the purpose of this article is to provide counties with an alternative remedy for collecting delinquent property taxes by the sale of a tax lien.

# (b)

The tax collecting official for each county shall have the sole authority to decide whether his or her county shall utilize the sale of a tax lien or the sale of property to collect delinquent property taxes and the method decided by the tax collecting official shall apply to all real property in that county for the year so decided.

# (c)

The tax collecting official’s decision to change the current remedy used for collecting delinquent property taxes shall be published on the tax collecting official’s website or by advertising once a week for three consecutive weeks in a newspaper with general circulation in that particular county, all of which shall occur not later than October 1 when the property taxes become due and payable.

Last amended: Acts 1995, No. 95-408, p. 864, §1; Act 2018-577, §1; Act 2022-208, §1.

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In this chapter (40 sections)
  1. 40-10-131 · Rents, Issues, and Profits of Redeemed Land
  2. 40-10-132 · List and Sale of Bid in Lands Owned by the State
  3. 40-10-133 · Notice to Former Owner of Application to Purchase Land Bid…
  4. 40-10-134 · Manner of Sale of Bid in Lands Owned by State
  5. 40-10-135 · Deed of State on Sale of Land Bid in by State
  6. 40-10-136 · Certification When Land Bid in by State Sold
  7. 40-10-137 · Conveyance to Department of Conservation and Natural…
  8. 40-10-138 · Conveyance to Department of Conservation and Natural…
  9. 40-10-139 · Conveyance to Department of Conservation and Natural…
  10. 40-10-140 · Certification of Sale of Lands Bid in for State
  11. 40-10-141 · Lien and Sale of Property for Unpaid Installments of Taxes…
  12. 40-10-142 · Lien and Sale of Property for Unpaid Installments of Taxes…
  13. 40-10-143 · Lien of Persons Other Than Holders of Legal Title for…
  14. 40-10-160 · When Taxpayer Entitled to Recover
  15. 40-10-161 · Filing Petition
  16. 40-10-162 · Duty of Judge of Probate and Comptroller; Payment by State…
  17. 40-10-163 · Presentation of Petition to County Commission; Payment by…
  18. 40-10-164 · Recovery from Municipalities, Etc
  19. 40-10-165 · Payment by Municipalities, Etc
  20. 40-10-166 · Application of Sections 40-10-164 and 40-10-165
  21. 40-10-180 · Purpose; Choice of Remedy by Tax Collecting Official
  22. 40-10-181 · Definitions
  23. 40-10-182 · Tax Liens Subject to Public Auction or Sale; Notice
  24. 40-10-183 · Tax Lien Auction List
  25. 40-10-184 · Auction Procedures; Winning Bids; No Extinguishment of…
  26. 40-10-185 · Tax Lien Not Required to Be Offered as Being Against…
  27. 40-10-186 · Purchase Price
  28. 40-10-187 · Tax Lien Certificate
  29. 40-10-188 · Record of Tax Lien Auctions and Sales
  30. 40-10-189 · “Holder of Tax Lien Certificate” Defined
  31. 40-10-190 · Lost or Destroyed Tax Lien Certificate
  32. 40-10-191 · Holder of Certificate to Have First Right to Purchase Tax…
  33. 40-10-192 · Distribution of Monies Collected
  34. 40-10-193 · Redemption
  35. 40-10-194 · Certificate of Redemption
  36. 40-10-195 · Redemption by Person Owning Interest Less Than Whole
  37. 40-10-196 · Duties of Tax Collector Once Tax Lien Redeemed
  38. 40-10-197 · Action to Foreclose the Right to Redeem and Quiet Title;…
  39. 40-10-198 · Rights and Remedies of Certificate Holder
  40. 40-10-199 · Retention of Tax Liens Not Sold at Auction; Private Tax…
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