Ala. Admin. Code r. 810-4-6-.01 - Clarification Of Procedures For Tax Lien Auction And Tax Lien Sale
(1) Title 40,
Chapter 10, Code of Ala. 1975, allows the option for a
county to collect delinquent ad valorem taxes through a tax lien auction or tax
lien sale.
(2)
DEFINITIONS: Definitions related to terms used in this
rule may be found in §
40-10-181, Code of
Ala. 1975.
(3) Each
county tax collecting official shall have sole authority to decide whether his
or her county shall utilize the method of tax lien auction or sale to collect
delinquent property taxes. The method decided by the tax collecting official
shall apply to all property in that county for the year so decided. The
decision for which method to use shall be made no later than October 1 when
property taxes become due and payable. If the tax collecting official chooses
to hold a tax lien auction or sale then notice must be published in accordance
with §
40-10-180, Code of
Ala. 1975. Notice under § 40-0-180(c), Code of
Ala. 1975, is not required for a tax lien auction if a tax lien
auction was held by the county the prior year. If the tax collecting official
holds a tax lien auction one year and the next year decides to hold a tax sale,
notice shall be published in accordance with §
40-10-180, Code of
Ala. 1975.
(4) The
principal amount of the delinquent taxes, the amount of accrued and accruing
interest thereon, and penalties, fees, and costs proposed through the day of
the tax lien auction relating to each year of assessment shall be included on
the tax lien auction list.
(5) If
the interest rate bid for the property reaches 0.00 percent and more than one
bidder remains, the tax collecting official shall draw lots to determine the
winning bidder for the property. The process of drawing lots shall be left to
the discretion of the county tax collecting official. The tax collecting
official shall have written procedures in place prior to the tax sale auction
and the procedures shall be made available to all bidders on or before the day
of the auction.
(6) The tax
collecting official shall pay the redemption money to the holder of the tax
lien certificate of sale upon surrender of the original tax lien certificate.
If the original tax lien certificate has been lost or destroyed, a copy made in
accordance with §
40-10-190, Code of
Ala. 1975, shall be acceptable.
Notes
Author: Kristie Pratt
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-2-11, 40-8-1(6).
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