General Provisions.

Ala. Code tit. 40, ch. 10, art. 1

in effect

Ala. Code § 40-10-1 When Probate Court May Order Sale.

40-10-1. When Probate Court May Order Sale. The probate court of each county may order the sale of lands therein for the payment of taxes assessed on the lands, or against the owners of the lands, when the tax collector shall report to the court that he or she or the holder of a tax lien issued pursuant to Acts 1995, No. 95-408 was unable to collect the taxes assessed against the land, or any mineral, timber or water right or special right, or easement therein, or the owner thereof, without a sale of the land. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §249; Acts 1995, No. 95-408, p. 864, §2.)

Ala. Code § 40-10-2 Book of Lands Upon Which Taxes Have Not Been Paid - Contents; Form of Entries.

40-10-2. Book of Lands Upon Which Taxes Have Not Been Paid - Contents; Form of Entries. The tax collector shall, at the expense of the county, procure a substantially bound book in which he or she shall enter, in the manner usual in docketing causes for trial in the circuit court, each parcel of real estate, or right or interest, or easement therein, assessed to any person against whom taxes have been assessed which are not paid or, if the tax collector has received written notice from the holder of a tax certificate, issued pursuant to Acts 1995, No. 95-408, requesting that the tax collector list the property described in such tax certificate in the book of lands prepared pursuant to this section, have been paid by the holder of such holder of a tax lien certificate, when a portion of the taxes are on the real estate or right or interest or easement therein, describing the same in the same manner as it is described in the assessment list or the record of tax lien sales kept pursuant to Acts 1995, No. 95-408, if applicable, and stating the amount of the unpaid taxes, or taxes paid by the holder of a tax lien certificate, penalties, fees, and charges due by the person, specifying the amount due the state and due the county and to special tax districts, and to the holder of a tax lien certificate issued pursuant to Acts 1995, No. 95-408 and the amount for fees and charges; and he or she shall in like manner enter in the book each parcel of real estate, or right or interest or easement therein, which has been assessed to an “owner unknown,” the amount of taxes, fees, and charges due thereon or paid by the holder of a tax lien certificate, stating in each case the fact that it was so assessed. The description of the real estate, or right or interest or easement therein, shall be entered in alphabetical order, if known and they reside in the county, but if they are unknown and do not reside in the county, then by the precincts in which the real estate is situated. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §250; Acts 1995, No. 95-408, p. 864, §2.)

Ala. Code § 40-10-3 Book of Lands Upon Which Taxes Have Not Been Paid - Preparation.

40-10-3. Book of Lands Upon Which Taxes Have Not Been Paid - Preparation. Such book shall be prepared in a neat and orderly manner either in a fair and legible handwriting or typewritten, with sufficient space in each case to make the necessary entries, and in other particulars in a manner suitable for the purpose for which it is to be used; and, if it is not thus prepared, the judge of probate shall cause it to be so prepared at the expense of the collector, and the cost thereof shall be deducted from his compensation. Such books shall be delivered to the judge of probate on or before March 1, but if from any cause there has been a failure to deliver the same by that time, it may be delivered thereafter. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §251.)

Ala. Code § 40-10-4 Notice to Taxpayer - Service Generally.

40-10-4. Notice to Taxpayer - Service Generally. (a) On receiving such book, as speedily as practicable the judge of probate shall issue a notice addressed to each person against whom any unpaid taxes are assessed as shown by such book, substantially in the following form: “State of Alabama, (give name of county) county, to (give name of taxpayer): The tax collector has filed in my office a list of delinquent taxpayers, and of real estate upon which taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of taxes) with costs added. This is to notify you to appear before the probate court of said county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and there to show cause, if any you have, why a decree for the sale of property assessed for taxation as belonging to you should not be made for the payment of the taxes thereon and fees and costs. (Here probate judge’s signature). Judge of probate.” Such notice must be served by the tax collector, or his deputy, on the person to whom it is addressed, and service of such notice may be made by handing a copy thereof to the party to whom it is addressed, or his agent, or by leaving a copy thereof at the residence or place of business of such party, or his agent, or by sending a copy of said notice to the party to whom it is addressed, by certified or registered mail, postage prepaid, marked “for delivery only to the person to whom addressed,” and return receipt demanded addressed to the tax collector of the county; and with his endorsement thereon, showing how and when served or showing his reason for not serving the same, and it must be by the collector or his deputy returned into court on or before the first day of the next term thereof. (b) If the party against whom such assessment was made has since died, and letters testamentary or of administration have been granted upon his estate, such notice must in like manner be served on his personal representatives, if a resident of the county. If the property or other subjects embraced in any assessment were returned or listed by a guardian or other person for a minor or person of unsound mind or by a trustee for his cestui que trust, except husband or wife, or by personal representative for the estate of any deceased person, or by a public officer, receiver, or appointee of any court, such notice must in like manner be served on the party making the return, or his successor, and also by publication or posting, as provided in subsection (c). (c) If the person against whom such assessment is made is a nonresident of the county and has no agent therein known to the tax collector, or if he has died since making the return and there is no executor or administrator of his estate residing in the county, such notice may be given by publishing the same in a newspaper published in the county or, if no newspaper is published therein, by posting the same at the courthouse of the county for three weeks. (d) The book to be prepared and delivered to the judge of probate by the tax collector must show in each case by whom such returns were made and the address of such person as shown on the assessment list. (e) If the notice required to be given by the tax collector to resident taxpayers, as provided for in this section, remains unserved after two notices to the same person are returned not served, notice by publication or posting may be given as in the case of a nonresident. (Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 180, p. 216; Code 1940, T. 51, §252.)

Ala. Code § 40-10-5 Notice to Taxpayer - When Assessment Is “Owner Unknown.”

40-10-5. Notice to Taxpayer - When Assessment Is “Owner Unknown.” When any assessment is made to an “owner unknown,” notice must be given by publication once a week for three successive weeks in a newspaper published in the county, or if no newspaper is published therein, by posting the same at the courthouse of the county for three weeks, substantially in the following form: “The State of Alabama. (Here give name of county) County. To whom it may concern: Take notice that the tax collector has filed in my office a list of delinquent taxpayers and of real estate upon which taxes are due, and therein is reported as assessed to ‘owner unknown’ the following real estate, to-wit: (here insert descriptions). This is to notify you to appear before the probate court of this county, at the next term thereof, commencing on Monday, the_____ day of _____, 2__, then and there to show cause, if any you have, why a decree for sale of said real estate should not be made for the payment of the taxes assessed upon the same, plus fees and costs. (Here probate judge’s signature) Judge of probate.” In answer to such notice, any person having an interest in or claim to such real estate may appear and defend against the proceedings seeking to condemn the same to sale for the payment of taxes assessed thereon. When practicable, all real estate so assessed for any one year must be incorporated in one notice, a separate paragraph only, in addition to the caption and conclusion being given to the description of the real estate embraced in each assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §253.)

Ala. Code § 40-10-6 Notice to Taxpayer - Manner of Publication.

40-10-6. Notice to Taxpayer - Manner of Publication. The publication of notices under Sections 40-10-4 and 40-10-5 is governed by the provisions of this title relating to the publication of notices of sale of land, so far as they may be applicable, and the tax collector may select the newspaper or newspapers in which any notice under this chapter shall be given. The tax collector may give notice in the same or in a different newspaper for each week for three consecutive weeks so long as the newspaper in which the notice is placed is a legally qualified newspaper published in the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §254; Acts 1995, No. 95-722, p. 1546, §1.)

Ala. Code § 40-10-7 Partial Payment of Taxes Prior to Sale of Property.

40-10-7. Partial Payment of Taxes Prior to Sale of Property. The tax collectors of the several counties of the state are authorized and required to accept any moneys tendered to them in partial payment of ad valorem taxes collectible by them at any time before the decree of sale of the properties liable therefor; provided, that said payment shall be an amount not less than one fourth of the total amount of taxes due, unless payment is made as provided in Section 40-5-13; provided, that no such payment shall be made, nor shall same be accepted by the tax collectors, unless such payment shall amount to at least one fourth of the total amount of taxes due on October 1 of each year. They shall credit the amount so paid first upon accrued interest and then upon the principal of the taxes owing. They shall give to the person paying the same a receipt for the amount so paid. Nothing herein shall be construed to postpone the payment of such taxes nor to waive any lien or right of enforcement of collection. The Department of Revenue shall prescribe the form of the receipt to be given hereunder. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §254.)

Ala. Code § 40-10-8 Trial of Cases; Issuance of Decree; Continuance.

40-10-8. Trial of Cases; Issuance of Decree; Continuance. Such cause shall be triable at the term named in said notice; and, unless the cause is contested at the trial term, the judge of probate shall forthwith issue his decree for the sale of lands, but if the cause is contested, the court with the written consent of the taxpayer and the tax collector, filed in the case and noted on the docket, may for good and sufficient reason continue any cause, but such continuance shall not be beyond the next succeeding term. The fact of such agreement shall be noted on the docket, and such continuance shall not necessitate a republication of the notice. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §255.)

Ala. Code § 40-10-9 Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence.

40-10-9. Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence. The tax collector shall attend the several terms of the probate court at which any of the causes are triable and to have with him or her his or her tax book and his or her record of tax lien sales kept pursuant to Acts 1995, No. 95-408, and the tax book and record of tax lien sales shall, in all cases, be accepted as prima facie evidence of the amount of taxes and fees due and that the same have been properly assessed and charged and are unpaid or have been paid by the holder of a tax lien certificate. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §256; Acts 1995, No. 95-408, p. 864, §2.)

Ala. Code § 40-10-10 When Deputy May Attend in Lieu of Collector.

40-10-10. When Deputy May Attend in Lieu of Collector. If on account of illness or other good and sufficient cause the tax collector is unable to attend any term of court at which any of the causes are triable, his or her deputy may attend in his or her stead and produce the tax book and the record of tax lien sales kept pursuant to Acts 1995, No. 95-408 as required of the tax collector. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §257; Acts 1995, No. 95-408, p. 864, §2.)

Ala. Code § 40-10-11 Decree of Sale.

40-10-11. Decree of Sale. If service of such notice is perfected 10 days before the commencement of the term to which the same is returnable, the cause shall stand for trial at such term; and if no defense is interposed or if interposed and on trial thereof the same is adjudged insufficient in law or is not sustained by the evidence adduced, the probate court shall make and enter on such book or docket, a decree of sale substantially in the following form: “It appearing to the court that the taxes have been assessed against the person mentioned in this cause (or if the assessment is to owner unknown that the taxes have been assessed on real estate mentioned in this cause) to the amount of (state amount here) dollars for the year _________, and that the same are still due and unpaid or have been paid by the holder of a tax lien certificate, and it further appearing that notice of this proceeding has been given as required by law, and no valid defense has been interposed against the sale of such real estate for the payment of the taxes or the tax lien certificates, if applicable, it is therefore ordered, decreed and adjudged by the court that the State of Alabama and with respect to each tax lien certificate, the holder of such tax lien certificate, respectively, have a lien for the payment of said amount and for the additional sum of (state amount here) dollars, for fees, charges and costs in this behalf lawfully incurred, on the following described real estate: (Here insert description of real estate). It is further ordered, adjudged and decreed by the court that said real estate or so much thereof as may be necessary be sold for the payment of said delinquent taxes or tax lien certificates and of said fees, charges and costs, and of the expenses of such sale.” Such decree when entered shall be signed by the judge of probate and shall have, when the jurisdiction of the court is shown, the effect of judgments in other cases in courts of record. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §258; Acts 1995, No. 95-408, p. 864, §2.)

Ala. Code § 40-10-12 Notice of Sale.

40-10-12. Notice of Sale. Immediately at the end of any term of court at which any decree for sales of real estate for the payment of taxes is rendered, or as soon thereafter as practicable, the tax collector shall proceed to enforce such decree by sales of real estate ordered to be sold, and to this end shall give notice for 30 days before the day of sale, by publication for three successive weeks in some newspaper published in the county, or at least three weeks before the day of sale shall post a notice at the courthouse of his county and at some public place in the precinct in which the real estate is situated that at the time specified therein he will proceed to sell such real estate separately, describing such portions as are embraced in each decree and stating the amount for which each decree was rendered (without stating the items of which said decree is composed) and the person against whom the taxes embraced in such decree were assessed or, if assessed to “owner unknown,” stating that fact. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §259.)

Ala. Code § 40-10-13 Confirmation of Sale.

40-10-13. Confirmation of Sale. Within 10 days after such sale the tax collector shall make report of each sale to the probate court and praying confirmation thereof. Such report shall lie over for a period of five days for exceptions or objections thereto. If upon the expiration of five days no objections have been filed, or if in the opinion of the court they are insufficient, and it appearing to the court that the tax collector sold such real estate in accordance with the law, and the decree of court ordering such sale, the court shall make and enter an order confirming said sale, which shall be entered on the same book or docket as the original decree of sale, and ordering the tax collector to issue proper certificates of purchase to the various purchasers, including the state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §260.)

Ala. Code § 40-10-14 Description of Property in Notices and Entries.

40-10-14. Description of Property in Notices and Entries. In all advertisements, any notices of the proceedings in the probate court for the sale of land for taxes and of such sales and all entries required to be made by the probate judge, tax collector or other officer, initial letters, abbreviations and figures may be used to indicate townships, ranges, sections, parts of sections, blocks and lots and dates and amounts; and, in estimating the cost of publication, each amount, date or number and each initial letter or abbreviation shall be counted as a word. In all advertisements for the sale of real estate, the notice shall state the precinct in which the property is situated, except in those counties where the tax assessor is not required to list the property by precincts; provided, that nothing herein contained shall in anywise affect the collection of any taxes now due the state or any county therein or operate to abate or discontinue any suit or action of any character instituted or begun for the collection thereof. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §261; Acts 1953, No. 235, p. 301.)

Ala. Code § 40-10-15 How Sale Made; Duties of Judge of Probate.

40-10-15. How Sale Made; Duties of Judge of Probate. (a) Sales conducted pursuant to this article shall be made on the premises of or within the courthouse or courthouse annex of the county at public auction, to the highest bidder for cash between the hours of 10:00 a.m. and 4:00 p.m., and shall continue from day to day until all the real estate embraced in the decree has been sold. (b) The judge of probate, or his or her designee, shall attend the sales and make a record of the sales. The judge of probate, or his or her designee, shall include all of the following in the record: (1) Descriptions of each parcel of real estate sold and state to whom sold. (2) The price paid by the purchaser. (3) The date of sale and, if no sale was effected, stating that fact and the reason thereof. (4) The amounts, in separate columns, as taken from the book or docket in which the decrees are entered of each kind of tax penalties and of the fees and costs in each case. (c) The judge of probate shall enter in the docket, in each case, the land sold under the decree in that case, the purchaser, and the amount for which it was sold. (d) This section is remedial and curative and shall be retroactive to validate any prior sale of land for taxes conducted in accordance with this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §262; Act 2021-175, §§1, 2; Act 2021-521, §§1, 2.)

Ala. Code § 40-10-16 Portion Sufficient to Satisfy Decree to Be Sold.

40-10-16. Portion Sufficient to Satisfy Decree to Be Sold. It shall be the duty of the tax collector, in making such sales, if practicable, to so offer such real estate for sale that only such portion thereof may be sold as is necessary to satisfy the decree under which it is sold and the expenses of the sale, but no sale shall be made for a sum less than the amount of such decree and expenses. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §263.)

Ala. Code § 40-10-17 Payment by Purchaser.

40-10-17. Payment by Purchaser. The person to whom any real estate at such sale is knocked off shall forthwith pay to the collector the amount of his bid, and on his failure to do so the collector must proceed at once to again offer it for sale. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §264.)

Ala. Code § 40-10-18 When Property to Be Bid in for State.

40-10-18. When Property to Be Bid in for State. If no person shall bid for any real estate offered at such sale an amount sufficient to pay the sum specified in the decree of sale, and the costs and expenses subsequently accruing, the judge of probate shall bid in such real estate for the state at a price not exceeding the sum specified in such decree and such subsequently accruing cost and expenses. In no event shall the judge of probate bid in for the state less than the entire amount of real estate included in any assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §265.)

Ala. Code § 40-10-19 Certificates of Purchase - Delivery; Contents.

40-10-19. Certificates of Purchase - Delivery; Contents. (a) As soon after the confirmation of sale is made as may be practicable, the tax collector must make out and deliver to each purchaser, other than the state, a certificate of purchase, which shall contain a description of the real estate sold and show that the sum was assessed by the assessor, to whom assessed, the date of assessment, for what year or years the taxes were due, the amount of taxes thereon, the amount of and the name of the holder of each tax lien certificate related thereto, distinguishing the amount due the state and county and for school purposes and to each holder of a tax lien certificate and the fees and costs, that it was advertised and how long, that it was offered for sale and at what time, who became the purchaser, at what price and the fact and date of the confirmation of such sale. (b) In the event of the tax sale of owner-occupied property that is taxed as Class III, the certificate shall provide notice that (1) the Class III tax status shall remain in effect for the property throughout the period allowed for redemption as long as the property is used as an owner-occupied residence, and (2) for any period or periods following the tax sale that the property is not used as Class III property, as defined in Section 40-8-1, the property will be classified, assessed, and taxed as Class II property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §266; Acts 1995, No. 95-408, p. 864, §2; Act 2009-508, p. 937, §1.)

Ala. Code § 40-10-20 Certificates of Purchase - When Land Bid in for State.

40-10-20. Certificates of Purchase - When Land Bid in for State. For the real estate bid off for the state in each case the judge of probate shall make out a certificate of purchase to the state of like import to the one provided for in Section 40-10-19 and deliver the same to the tax collector who shall, on final settlement, deliver all certificates received by him from the judge of probate to the Comptroller, who shall examine carefully all certificates of purchase of real estate where the same were bid in for the state at tax sale. When the same are received by him and if, in his opinion, such sale was erroneous for want of regularity, proper or sufficient description, error in advertising or for any other cause that may appear from such certificates, he shall so declare it and return the certificate to the judge of probate and charge the account of the officer making the error with all taxes, interests, fees, and costs involved in said sale. The Comptroller shall notify the judge of probate who issued the certificate of such cancellation, and shall also notify the tax assessor of the county in which the property is situated and direct him to assess the property as an escape for the years in which it was subject under existing laws. The Comptroller, when he has settled the accounts of the tax collector, shall deliver to the Land Commissioner all certificates of land bid in for the state which have been accepted by him, and said Land Commissioner shall cause the same to be recorded in a book kept in his office for that purpose and properly indexed for convenient reference. Lands bid in for the state shall not thereafter be assessed except as herein provided until the same have been redeemed or sold by the state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §267.)

Ala. Code § 40-10-21 Certificates of Purchase - Assignments.

40-10-21. Certificates of Purchase - Assignments. The certificate of purchase delivered by the tax collector to the purchaser at such sale or to the state in case the state is the purchaser is assignable in writing or by endorsement, and if the state is the purchaser such assignment shall be made by the Land Commissioner upon the payment of the amount bid by the state, with interest thereon at the rate of 12 percent per annum from the date of sale to the date of assignment, plus all taxes due on said lands since the date of sale, with interest thereon at 12 percent from date of maturity. Such assignment shall vest in the assignee and his legal representatives all the right and title of the original purchaser or of the state in case the state is a purchaser. Upon such assignment it shall be the duty of the assignee or his legal representatives to assess such property as from the date of such assignment. Should such assignment be made after the third Monday in January, the assignee shall be allowed 30 days within which to assess such property before any penalties for such failure shall accrue. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §270; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §9.)

Ala. Code § 40-10-22 Costs - When Land Bid in for State.

40-10-22. Costs - When Land Bid in for State. The cost of advertising the caption and conclusion of notices for the sale of real estate for the payment of taxes, and so much thereof as pertain to those portions of such real estate as are bid off for the state, must be paid by the state, and the Comptroller shall after every such sale and after the collector has filed with the Comptroller the certificates of sale and purchases by the state, audit the account of the owner or proprietor of the newspaper in which such notices were published and shall draw his warrant on the Treasurer in favor of such owner or proprietor for the amount he may find to be lawfully due him, and payable by the state, and the Treasurer shall pay the same; but the state shall pay no other costs attending any tax sale. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §268.)

Ala. Code § 40-10-23 Costs - Paid by Purchasers.

40-10-23. Costs - Paid by Purchasers. The cost of advertising the part of such notices pertaining to lands purchased by others than the state shall be covered by the bids of the purchaser and collected by the collector as part of the purchase money, but for the use of the owner or proprietor of the newspaper in which such notices were published, and shall be by the collector paid over to him on demand; and for such portions of such costs, as well as for the cost of advertising lands inserted in the notice by the mistake of the collector, such collector and the sureties on his official bond shall be liable to the owner or proprietor of such newspaper. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §269.)

Ala. Code § 40-10-24 Officers Not to Be Interested in Purchase.

40-10-24. Officers Not to Be Interested in Purchase. If the assessor, collector, judge of probate or any county tax assessor shall directly or indirectly be concerned or interested in the purchase of any real estate sold for taxes, the sale shall be void, and he and his sureties on his official bond shall be liable to a penalty of not exceeding $500 to be fixed by the jury, which may be recovered in an action in the circuit court, or court of like jurisdiction, brought on the relation of any taxpayer of the county, in the name of the state, one half of the amount recovered to be paid to the relator and the other half to the state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §271.)

Ala. Code § 40-10-25 Appeal from Decree.

40-10-25. Appeal from Decree. From any decree rendered by the probate court for the sale of real estate for the payment of taxes, the defendant in the cause or the state, in behalf of itself and the county, may appeal to the circuit court of the county within 30 days after the rendition of the decree. If the defendant appeals, he must execute a bond in double the amount of the decree, payable to the State of Alabama, with sufficient surety to be approved by the judge of probate, and conditioned that he will prosecute the appeal to effect and pay such judgment as the appellate court may render thereon; but the state shall not be required to execute any bond. The district attorney shall represent the state on such appeal, and of the pendency thereof the judge of probate must give him notice in writing; and on appeal by the state, notice thereof shall be given the defendant, as in other cases of appeal from the court to the circuit court, such appeal must be tried de novo, upon an issue made up under the direction of the court. If the defendant appeals and the issue is decided adversely to him, the court must render judgment against him and his sureties in favor of the state for the amount of the taxes, fees and costs, besides the costs of the appeal, and such judgment shall be a lien upon the lands described in the decree from which the appeal was taken, which lien with a description of the lands must be declared in the judgment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §272.)

Ala. Code § 40-10-26 Payment of Judgment on Appeal.

40-10-26. Payment of Judgment on Appeal. Any money collected on such judgment, except for costs of court, must be paid to the tax collector, who shall account for and pay the same over to the officers and persons entitled to receive the same. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §273.)

Ala. Code § 40-10-27 Fees.

40-10-27. Fees. For each notice to a delinquent property owner to show cause why a decree of sale should not be rendered, the judge of probate is entitled to a fee of $5 and for each decree of sale, $5; the tax collector shall have $5 for serving each notice which may be given by certified or registered mail with return receipt demanded, but for his attendance at court, he shall receive no pay; but in case of appeal, the sheriff and the clerk of the appellate court shall be entitled to the same fees as for services in like cases. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §274; Acts 1980, No. 80-630, p. 1087, §7; Acts 1990, No. 90-535, p. 837, §1.)

Ala. Code § 40-10-28 Disposition of Excess Arising from Sale.

40-10-28. Disposition of Excess Arising from Sale. (a)(1) The excess arising from the sale of any real estate remaining after paying the amount of the decree of sale, including costs and expenses subsequently accruing, shall be paid over to a person or entity who has redeemed the property as authorized in Section 40-10-120 or any other provisions of Alabama law authorizing redemption from a tax sale, provided proof that the person or entity requesting payment of the excess has properly redeemed the property is presented to the county commission within three years after the tax sale has occurred. The county commission may retain any interest earned on those funds. Until and unless the property is redeemed, the excess funds from the tax sale shall be held in a separate account in the county treasury during the three-year period. If at the end of the three-year period there has been no proper request for the excess funds, those funds and any interest earned on those funds shall be deposited to the credit of the general fund of the county and shall thereafter be treated as part of the general fund of the county. (2) The Department of Revenue shall adopt rules authorizing the county commission to issue a voucher in the amount of the excess bid to a person or entity that has paid all other costs of redemption as required in this subsection. The person or entity redeeming property may present the voucher to the judge of probate in lieu of the amount equal to the excess bid to complete the redemption process. The rules adopted by the department shall include forms to be utilized for issuing such vouchers. (b) At any time after three years but no later than 10 years after a tax sale that occurred in calendar year 2016 or later, or at any time after three years but no later than 11 years after a tax sale that occurred in calendar year 2015, or at any time after three years but no later than 12 years after a tax sale that occurred in calendar year 2014, the excess funds arising from the sale shall be paid to any of the following: (1) To any person or entity entitled to redeem under Section 40-10-83, or any other provisions of law authorizing redemption from the tax sale, upon proof of a circuit court order granting redemption to the person or entity. (2) To the owner of the land at the time of the tax sale or a subsequent owner, upon proof provided to the tax collector or other official performing those duties that the land has been redeemed by negotiated agreement from the purchaser at the tax sale or the purchaser’s successor in interest. Proof of negotiated redemption agreement shall include the following: a. A copy of a properly recorded deed or conveyance to the redeeming party executed by the party from whom redemption was made. b. If the redeeming party was not the owner of the land at the time of the tax sale, a copy of a properly recorded deed or conveyance from the owner at the time of the tax sale to the subsequent owner. c. If the party from whom redemption was made is a successor in interest of the tax sale purchaser, a copy of a properly recorded deed or conveyance from the tax sale purchaser to the successor in interest. (3) To the owner of the land at the time of the tax sale or a subsequent owner with a properly recorded deed or conveyance without a redemption if the owner or subsequent owner executes a release and waiver releasing any right to redeem the property and waiving any and all interest in the property, which shall be recorded with the judge of probate. (c) Upon receipt of proof of redemption or proof of release and waiver as required in subsection (b), the county commission shall order the payment of the excess funds as provided therein and retain any interest earned on those funds. If proof of redemption or proof of release and waiver is not received within 10 years after the tax sale that occurred in calendar year 2016 or later, within 11 years after a tax sale that occurred in calendar year 2015, or within 12 years after a tax sale that occurred in calendar year 2014, the excess funds and any interest earned on the funds shall become the property of the county. (d) Notwithstanding any other provision of law, the process for calculation, distribution, and retention of any excess funds resulting from the sale of real estate for taxes, including any interest earned on the funds, shall be governed by this section and shall apply regardless of when the tax sale occurred. Any prior actions taken regarding excess funds and any interest earned on the funds which were made in good faith reliance pursuant to this section prior to July 2, 2017, are ratified, validated, and affirmed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §275; Act 2013-370, p. 1328, §§1, 2; Act 2014-442, p. 1653, §1; Act 2017-130, §1; Act 2024-261, §1.)

Ala. Code § 40-10-29 Deeds - Delivered to Purchaser.

40-10-29. Deeds - Delivered to Purchaser. After the expiration of three years from the date of the sale of any real estate for taxes, the judge of probate then in office must execute and deliver to the purchaser, other than the state, or person to whom the certificate of purchase has been assigned, upon the return of the certificate, proof that all ad valorem taxes have been paid, and payment of a fee of five dollars ($5) to the judge of probate, a deed to each lot or parcel of real estate sold to the purchaser and remaining unredeemed, including therein, if desired by the purchaser, any number of parcels, or lots purchased by him at such sale; and such deed shall convey to and vest in the grantee all the right, title, interest and estate of the person whose duty it was to pay the taxes on such real estate and the lien and claim of the state and county thereto, but it shall not convey the right, title or interest of any reversioner or remainderman therein. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §276; Acts 1990, No. 90-535, p. 837, §1; Act 2009-508, p. 937, §1.)

Ala. Code § 40-10-30 Deeds - Signature, Acknowledgment and Effect.

40-10-30. Deeds - Signature, Acknowledgment and Effect. Such deed shall be signed by the judge of probate in his official capacity, and by him acknowledged before some officer authorized to take acknowledgment of deeds, and it shall be, in all the courts of the state, prima facie evidence of the regularity of all proceedings recited therein both prior and subsequent to the decree of sale in any controversy, proceeding or suit involving or concerning the rights of the purchaser, his heirs or assigns to the real estate thereby conveyed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §277.)

Ala. Code § 40-10-31 Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes.

40-10-31. Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes. Where real estate is erroneously sold for taxes and the state became the purchaser thereof, it shall be the duty of the tax collector of the county in which the real estate is situated to prepare and issue a certificate setting forth the following facts: (1) A correct description of the real estate sold and purchased by the state, (2) That the sale was erroneous and the reason therefor, and (3) The present owner of the property, if known. This certificate shall be forthwith forwarded to the Land Commissioner of the state; and, if it is determined by him that the facts therein set out are true and correct, he shall approve the same and forward the same to the judge of probate of the county in which the property is situated, who shall note on the margin of the record of such sale the fact that the Land Commissioner has approved the cancellation of the same, and he shall mark the sale void and sign his name as judge of probate to his certificate voiding the same. (Acts 1943, No. 469, p. 433.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026