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Ala. Code § 45-49-170.74

Assessment of Costs; Sale and Redemption of Lots.

(Act 2002-323, p. 890, § 6.)

The county commission may assess the costs authorized herein against any real property where a demolition or removal has taken place and the property is subsequently purchased by the State of Alabama at any sale for the nonpayment of taxes. If any such assessment is made against a piece of real property, a subsequent redemption of the property by any person or persons authorized to redeem, or a sale of the property by the state, shall not operate to discharge, or in any manner affect the lien of the county for the assessment, but any redemptioner or purchaser at any sale by the state of any piece of real property upon which an assessment has been levied, whether prior to or subsequent to a sale to the state for the nonpayment of taxes, shall take the property subject to the assessment. The assessment shall then be added to the tax bill of the property, collected as a tax, and remitted to the county.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.