Ala. Code § 40-5-15 — Levy and Sale of Personal Property - Application and Disposition of Proceeds

(a) The proceeds arising from a sale for taxes under this chapter shall be applied to the payment of the expenses of the sale and of the taxes, interest, and fees due from the taxpayer, and any balance remaining shall be paid to the owner of the property. If the owner of the property is not present on the day of the sale to receive the remaining balance, the tax collecting official shall maintain the funds for 60 days during which time the owner may apply for the remaining balance. If any remaining balance is not collected or claimed within 60 days after the sale by the person entitled to receive the remaining balance, the tax collecting official shall deposit the excess money with the county treasurer, or another officer entrusted with the county funds, to the credit of the county general fund. The county treasurer shall make record of the deposit on his or her books, and the excess money shall thereafter be treated as a part of the county general fund.
(b) If any remaining balance is not collected or claimed within 60 days after the sale by the person entitled to receive the remaining balance, the county treasurer shall transfer the excess money to the credit of the general fund of the county and make record of the transfer on his or her books, and the excess money shall thereafter be treated as a part of the general fund of the county.