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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-10-185

Tax Lien Not Required to Be Offered as Being Against Property of Specific Person

Official textalison.legislature.state.al.us

When a tax lien is offered for auction or sale, it shall not be necessary to list it as being against the property of any specific person. The auction or sale is not invalid by reason of the fact that the property was assessed in the name of a person other than the rightful owner or to a person unknown, if the description and the uniform parcel number of the real estate in the tax lien auction list is sufficient to identify it and the amount of taxes, interest, penalties, fees, and costs for which its tax lien is to be auctioned or sold.

Last amended: Acts 1995, No. 95-408, p. 864, §7; Act 2018-577, §1; Act 2022-208, §1.

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In this chapter (40 sections)
  1. 40-10-134 · Manner of Sale of Bid in Lands Owned by State
  2. 40-10-135 · Deed of State on Sale of Land Bid in by State
  3. 40-10-136 · Certification When Land Bid in by State Sold
  4. 40-10-137 · Conveyance to Department of Conservation and Natural…
  5. 40-10-138 · Conveyance to Department of Conservation and Natural…
  6. 40-10-139 · Conveyance to Department of Conservation and Natural…
  7. 40-10-140 · Certification of Sale of Lands Bid in for State
  8. 40-10-141 · Lien and Sale of Property for Unpaid Installments of Taxes…
  9. 40-10-142 · Lien and Sale of Property for Unpaid Installments of Taxes…
  10. 40-10-143 · Lien of Persons Other Than Holders of Legal Title for…
  11. 40-10-160 · When Taxpayer Entitled to Recover
  12. 40-10-161 · Filing Petition
  13. 40-10-162 · Duty of Judge of Probate and Comptroller; Payment by State…
  14. 40-10-163 · Presentation of Petition to County Commission; Payment by…
  15. 40-10-164 · Recovery from Municipalities, Etc
  16. 40-10-165 · Payment by Municipalities, Etc
  17. 40-10-166 · Application of Sections 40-10-164 and 40-10-165
  18. 40-10-180 · Purpose; Choice of Remedy by Tax Collecting Official
  19. 40-10-181 · Definitions
  20. 40-10-182 · Tax Liens Subject to Public Auction or Sale; Notice
  21. 40-10-183 · Tax Lien Auction List
  22. 40-10-184 · Auction Procedures; Winning Bids; No Extinguishment of…
  23. 40-10-185 · Tax Lien Not Required to Be Offered as Being Against…
  24. 40-10-186 · Purchase Price
  25. 40-10-187 · Tax Lien Certificate
  26. 40-10-188 · Record of Tax Lien Auctions and Sales
  27. 40-10-189 · “Holder of Tax Lien Certificate” Defined
  28. 40-10-190 · Lost or Destroyed Tax Lien Certificate
  29. 40-10-191 · Holder of Certificate to Have First Right to Purchase Tax…
  30. 40-10-192 · Distribution of Monies Collected
  31. 40-10-193 · Redemption
  32. 40-10-194 · Certificate of Redemption
  33. 40-10-195 · Redemption by Person Owning Interest Less Than Whole
  34. 40-10-196 · Duties of Tax Collector Once Tax Lien Redeemed
  35. 40-10-197 · Action to Foreclose the Right to Redeem and Quiet Title;…
  36. 40-10-198 · Rights and Remedies of Certificate Holder
  37. 40-10-199 · Retention of Tax Liens Not Sold at Auction; Private Tax…
  38. 40-10-200 · Financial Interest by Certain Officers or Employees in…
  39. 40-10-201 · Tax Lien Auction and Sale Conducted Online or in Person
  40. 40-10-202 · Originals or Certified Copies of Books and Records as Prima…
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