Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-10-188

Record of Tax Lien Auctions and Sales

Official textalison.legislature.state.al.us13 subsections

The tax collecting official shall make a correct record of all auctions and sales of tax liens in a durable book or an electronic file, which shall be known as the record of tax lien auctions and sales, containing all of the following:

# (1)

The date of auction or sale.

# (2)

A description of each parcel and uniform parcel number on which a tax lien was auctioned or sold.

# (3)

The year of assessment to which the tax lien relates.

# (4)

The name and address of the property owner for whom the property was assessed, if known.

# (5)

The name and address of the original purchaser of the tax lien.

# (6)

The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which relate to the year of assessment, as described in Section 40-10-187, as of the date of the auction or sale of the tax lien to the original purchaser.

# (7)

The interest rate bid on by the purchaser at the tax lien auction or as agreed by the purchaser at the tax lien sale.

# (8)

The amount of any subsequent taxes, penalties, interest, fees, and costs paid by the original purchaser, or assignee, of the tax lien certificate as provided in Section 40-10-191 and the year of assessment to which the payment relates.

# (9)

The name and address of the assignee, if any, and the date of assignment of the tax lien certificate.

# (10)

Any security interest of which the tax collecting official has been notified pursuant to Section 40-10-187(f).

# (11)

The name and address of the person redeeming and the date of redemption.

# (12)

The total amount paid for redemption.

Last amended: Acts 1995, No. 95-408, p. 864, §10; Act 2018-577, §1; Act 2022-208, §1.

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