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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-10-181

Definitions

Official textalison.legislature.state.al.us

For purposes of this article, the following terms shall have the following meanings:

# (1)

TAX COLLECTING OFFICIAL. The elected or appointed person responsible for collecting ad valorem taxes in a county.

# (2)

TAX LIEN. The perpetual first priority lien provided by Section 40-1-3 against any parcel of real property representing taxes assessed and levied against the property, together with interest, penalties, fees, and costs applicable by law to the taxes.

# (3)

TAX LIEN AUCTION. The public sale of all tax liens advertised under Section 40-10-182 and held no earlier than March 1 or later than June 15 of the current ad valorem tax year where the awarding of the tax lien certificate is based on the lowest interest rate bid on a tax lien.

# (4)

TAX LIEN SALE. The sale of an unsold tax lien by private sale between a tax collecting official and the purchaser of a tax lien under Section 40-10-199.

# (5)

UNIFORM PARCEL NUMBER. The unique parcel identification number assigned to the parcel of property for ad valorem tax purposes based on the tax lien date of the current tax year.

Last amended: Acts 1995, No. 95-408, p. 864, §3; Act 2018-577, §1.

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In this chapter (40 sections)
  1. 40-10-132 · List and Sale of Bid in Lands Owned by the State
  2. 40-10-133 · Notice to Former Owner of Application to Purchase Land Bid…
  3. 40-10-134 · Manner of Sale of Bid in Lands Owned by State
  4. 40-10-135 · Deed of State on Sale of Land Bid in by State
  5. 40-10-136 · Certification When Land Bid in by State Sold
  6. 40-10-137 · Conveyance to Department of Conservation and Natural…
  7. 40-10-138 · Conveyance to Department of Conservation and Natural…
  8. 40-10-139 · Conveyance to Department of Conservation and Natural…
  9. 40-10-140 · Certification of Sale of Lands Bid in for State
  10. 40-10-141 · Lien and Sale of Property for Unpaid Installments of Taxes…
  11. 40-10-142 · Lien and Sale of Property for Unpaid Installments of Taxes…
  12. 40-10-143 · Lien of Persons Other Than Holders of Legal Title for…
  13. 40-10-160 · When Taxpayer Entitled to Recover
  14. 40-10-161 · Filing Petition
  15. 40-10-162 · Duty of Judge of Probate and Comptroller; Payment by State…
  16. 40-10-163 · Presentation of Petition to County Commission; Payment by…
  17. 40-10-164 · Recovery from Municipalities, Etc
  18. 40-10-165 · Payment by Municipalities, Etc
  19. 40-10-166 · Application of Sections 40-10-164 and 40-10-165
  20. 40-10-180 · Purpose; Choice of Remedy by Tax Collecting Official
  21. 40-10-181 · Definitions
  22. 40-10-182 · Tax Liens Subject to Public Auction or Sale; Notice
  23. 40-10-183 · Tax Lien Auction List
  24. 40-10-184 · Auction Procedures; Winning Bids; No Extinguishment of…
  25. 40-10-185 · Tax Lien Not Required to Be Offered as Being Against…
  26. 40-10-186 · Purchase Price
  27. 40-10-187 · Tax Lien Certificate
  28. 40-10-188 · Record of Tax Lien Auctions and Sales
  29. 40-10-189 · “Holder of Tax Lien Certificate” Defined
  30. 40-10-190 · Lost or Destroyed Tax Lien Certificate
  31. 40-10-191 · Holder of Certificate to Have First Right to Purchase Tax…
  32. 40-10-192 · Distribution of Monies Collected
  33. 40-10-193 · Redemption
  34. 40-10-194 · Certificate of Redemption
  35. 40-10-195 · Redemption by Person Owning Interest Less Than Whole
  36. 40-10-196 · Duties of Tax Collector Once Tax Lien Redeemed
  37. 40-10-197 · Action to Foreclose the Right to Redeem and Quiet Title;…
  38. 40-10-198 · Rights and Remedies of Certificate Holder
  39. 40-10-199 · Retention of Tax Liens Not Sold at Auction; Private Tax…
  40. 40-10-200 · Financial Interest by Certain Officers or Employees in…
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