Article

Sale of Tax Liens

Ala. Code § 40-10-180— Purpose; Choice of Remedy by Tax Collecting Official.
Ala. Code § 40-10-181— Definitions.
Ala. Code § 40-10-182— Tax Liens Subject to Public Auction or Sale; Notice.
Ala. Code § 40-10-183— Tax Lien Auction List.
Ala. Code § 40-10-184— Auction Procedures; Winning Bids; No Extinguishment of Restrictions, Covenants, Etc.
Ala. Code § 40-10-185— Tax Lien Not Required to Be Offered as Being Against Property of Specific Person.
Ala. Code § 40-10-186— Purchase Price.
Ala. Code § 40-10-187— Tax Lien Certificate.
Ala. Code § 40-10-188— Record of Tax Lien Auctions and Sales.
Ala. Code § 40-10-189— “Holder of Tax Lien Certificate” Defined.
Ala. Code § 40-10-190— Lost or Destroyed Tax Lien Certificate.
Ala. Code § 40-10-191— Holder of Certificate to Have First Right to Purchase Tax Lien; Transfer of Tax Lien Certificate; Abandonment of Certificate.
Ala. Code § 40-10-192— Distribution of Monies Collected.
Ala. Code § 40-10-193— Redemption.
Ala. Code § 40-10-194— Certificate of Redemption.
Ala. Code § 40-10-195— Redemption by Person Owning Interest Less Than Whole.
Ala. Code § 40-10-196— Duties of Tax Collector Once Tax Lien Redeemed.
Ala. Code § 40-10-197— Action to Foreclose the Right to Redeem and Quiet Title; Notice Requirements; Effect of Foreclosure; Deed; Demand for Auction; Expiration of Certificate.
Ala. Code § 40-10-198— Rights and Remedies of Certificate Holder.
Ala. Code § 40-10-199— Retention of Tax Liens Not Sold at Auction; Private Tax Lien Sales; Reporting.
Ala. Code § 40-10-200— Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes.
Ala. Code § 40-10-201— Tax Lien Auction and Sale Conducted Online or in Person.
Ala. Code § 40-10-202— Originals or Certified Copies of Books and Records as Prima Facie Evidence in Court.