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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-10-200

Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes

Official textalison.legislature.state.al.us

# (a)

# (1)

Except as provided in subdivision (2), a tax assessing or tax collecting official, commissioner of revenue, judge or clerk of the court with jurisdiction over actions filed under this article, or any employee of any of those offices shall not knowingly have a direct or indirect financial interest in the purchase of any tax lien sold for delinquent taxes within his or her jurisdiction. A sale made in violation of this subsection is void.

# (2)

This section does not apply to an attorney representing a party in the purchase of a tax lien sold for delinquent taxes or an employee of the attorney.

# (b)

A violation of this section is a Class C misdemeanor and the sureties on his or her official bond shall be liable for a penalty not to exceed five hundred dollars ($500) to be fixed by the circuit judge with jurisdiction in the county. The penalty shall be remitted to the general fund of the county.

Last amended: Act 2018-577, §2; Act 2024-324, §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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