Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-29-30
Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
# (a)
Certificate of sale of property other than real property. In all cases of a sale of property (other than real property) pursuant to Section 40-29-26, the certificate of such sale:
# (1)
AS EVIDENCE. Shall be prima facie evidence of the right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in making the sale; and
# (2)
AS CONVEYANCES. Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; and
# (3)
AS AUTHORITY FOR TRANSFER OF CORPORATE STOCK. If such property consists of stocks, shall be notice when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; and
# (4)
AS RECEIPTS. If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and
# (5)
AS AUTHORITY FOR TRANSFER OF TITLE TO MOTOR VEHICLE. If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not.
# (b)
Deed of real property. In the case of the sale of real property pursuant to Section 40-29-26:
# (1)
DEED AS EVIDENCE. The deed of sale given pursuant to Section 40-29-29 shall be prima facie evidence of the facts therein stated; and
# (2)
DEED AS CONVEYANCE OF TITLE. If the proceedings of the commissioner or his delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the State of Alabama attached thereto.
# (c)
Effect of junior encumbrances. A certificate of sale of personal property given or a deed to real property executed pursuant to Section 40-29-29 shall discharge such property from all liens, encumbrances, and titles over which the lien of the State of Alabama with respect to which the levy was made had priority.
# (d)
Effect of senior encumbrances. A certificate of sale of personal property given or a deed to real property does not discharge such property from liens, encumbrances, and titles senior to the lien of the State of Alabama.
Source: view the official text
In this chapter (40 sections)
- 40-29-1 · Short Title
- 40-29-2 · Applicability of Chapter; Purpose; Legislative Intent
- 40-29-20 · Lien for Taxes - Generally
- 40-29-20.1 · Lien for Taxes - Collection Firms Prohibited from…
- 40-29-21 · Lien for Taxes - Term
- 40-29-22 · Lien for Taxes - Validity and Priority Against Certain…
- 40-29-23 · Levy and Distraint
- 40-29-23.1 · Development and Operation of Financial Institution Data…
- 40-29-24 · Surrender of Property Subject to Levy; “Person” Defined
- 40-29-25 · Production of Books
- 40-29-26 · Sale of Seized Property
- 40-29-27 · Sale of Perishable Goods
- 40-29-28 · Redemption of Property
- 40-29-29 · Certificate of Sale; Deed of Real Property
- 40-29-30 · Legal Effect of Certificate of Sale of Personal Property and…
- 40-29-31 · Records of Sales to Be Kept
- 40-29-32 · Expense of Levy and Sale
- 40-29-33 · Application of Proceeds of Levy
- 40-29-34 · Authority to Release Levy and Return Property
- 40-29-51 · Collection After Assessment
- 40-29-52 · Suspension of Running of Period of Limitation
- 40-29-70 · Non-payable Checks, Money Orders, or Electronic Funds
- 40-29-71 · Automatic Refund
- 40-29-72 · Rules for Application of Assessable Penalties; “Person”…
- 40-29-73 · Failure to Collect and Pay Over Tax, or Attempt to Evade or…
- 40-29-74 · Fraudulent Statement or Failure to Furnish Statement to…
- 40-29-75 · False Information with Respect to Withholding
- 40-29-90 · Jeopardy Assessment - for Income Tax
- 40-29-91 · Jeopardy Assessment - Other Taxes
- 40-29-110 · Attempt to Evade or Defeat Tax
- 40-29-111 · Willful Failure to Collect or Pay Over Tax
- 40-29-112 · Willful Failure to File Return, Supply Information, or Pay…
- 40-29-113 · Fraudulent Statement or Failure to Make Statement to…
- 40-29-114 · Fraudulent Withholding Exemption Certificate or Failure to…
- 40-29-115 · Fraud and False Statements
- 40-29-116 · Fraudulent Returns, Statements, or Other Documents
- 40-29-117 · Failure to Obey Subpoena
- 40-29-118 · Attempts to Interfere with Administration of State Revenue…
- 40-29-119 · Periods of Limitation on Criminal Prosecutions
- 40-29-120 · Commissioner’s Report