reglab/housing_qa huggingface dataset:
AL Code § 40-10-184 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-184 - Auction Procedures; Winning Bids; No Extinguishment of Restrictions, Covenants, Etc.

Section 40-10-184Auction procedures; winning bids; no extinguishment of restrictions, covenants, etc. (a) On the day and time designated for a tax lien auction, the tax collecting official shall proceed to auction all tax liens described in the tax lien auction list compiled as provided in Section 40-10-183, except those for which the taxes, penalties, interest, fees, and costs thereon have been paid. Any tax lien unsold after a tax lien auction shall be retained by the county for future auction or sale as provided in this article. (b) A tax lien shall be sold at auction pursuant to this article to the person who pays all taxes, interest, penalties, fees, and costs due on the property, including an origination cost of twenty dollars ($20) as of the date of auction and a twenty dollar ($20) auction fee, and who, in addition, bids the lowest interest rate on the amount required to be paid to redeem the property from the sale. The beginning interest rate bid shall not exceed a rate of 12 percent and additional bids may be made at a rate less than the immediately preceding bid. 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. (c) The sale of a tax lien does not extinguish any deed restriction, deed covenant, or easement on or appurtenant to the parcel. A tax lien offered for auction or sale shall be identified by a uniform parcel number and a legal description. (Acts 1995, No. 95-408, p. 864, §6; Act 2018-577, §1.)
AL Code § 40-10-185 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-185 - Tax Lien Not Required to Be Offered as Being Against Property of Specific Person.

Section 40-10-185Tax lien not required to be offered as being against property of specific person. When a tax lien is offered for auction or sale, it shall not be necessary to list, auction, or sell it as being against the property of any specific person. The auction or sale is not invalid by reason of the fact that the property was assessed in the name of a person other than the rightful owner or to a person unknown, if the description and the uniform parcel number of the real estate in the tax lien auction list is sufficient to identify it and the amount of taxes, interest, penalties, fees, and costs for which its tax lien is to be auctioned or sold. (Acts 1995, No. 95-408, p. 864, §7; Act 2018-577, §1.)
AL Code § 40-10-186 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-186 - Purchase Price.

Section 40-10-186Purchase price. (a) The purchase price for a tax lien shall be the amount of delinquent taxes plus any interest, penalties, fees, and costs accrued as of the date of the auction or sale. (b) The purchase price for a tax lien shall be paid to the tax collecting official in cash or immediately available certified funds not later than one hour before close of business on the date of the auction or sale. (c) The purchase price for a tax lien received by the tax collecting official shall be credited to the tax collecting official for purposes of calculating commissions, if any, on taxes collected by the tax collecting official pursuant to Section 40-5-4. (Acts 1995, No. 95-408, p. 864, §8; Act 2018-577, §1.)
AL Code § 40-10-188 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-188 - Record of Tax Lien Auctions and Sales.

Section 40-10-188Record of tax lien auctions and sales. The tax collecting official shall make a correct record of all auctions and sales of tax liens in a durable book or an electronic file, which shall be known as the record of tax lien auctions and sales, containing all of the following: (1) The date of auction or sale. (2) A description of each parcel and uniform parcel number on which a tax lien was auctioned or sold. (3) The year of assessment to which the tax lien relates. (4) The name and address of the property owner for whom the property was assessed, if known. (5) The name and address of the original purchaser of the tax lien. (6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which relate to the year of assessment, as described in Section 40-10-187, as of the date of the auction or sale of the tax lien to the original purchaser. (7) The interest rate bid on by the purchaser at the tax lien auction or as agreed by the purchaser at the tax lien sale. (8) The amount of any subsequent taxes, penalties, interest, fees, and costs paid by the original purchaser, or assignee, of the tax lien certificate as provided in Section 40-10-191 and the year of assessment to which the payment relates. (9) The name and address of the assignee, if any, and the date of assignment of the tax lien certificate. (10) The name and address of the person redeeming and the date of redemption. (11) The total amount paid for redemption. (Acts 1995, No. 95-408, p. 864, §10; Act 2018-577, §1.)
AL Code § 40-10-189 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-189 - "Holder of Tax Lien Certificate" Defined.

Section 40-10-189"Holder of tax lien certificate" defined. The "holder of the tax lien certificate" means the original purchaser of a tax lien or any assignee thereof as described in the record of tax lien auctions and sales kept by the tax collecting official pursuant to Section 40-10-188. (Acts 1995, No. 95-408, p. 864, §11; Act 2018-577, §1.)
AL Code § 40-10-190 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-190 - Lost or Destroyed Tax Lien Certificate.

Section 40-10-190Lost or destroyed tax lien certificate. When a tax lien certificate is lost or destroyed, the holder of the tax lien certificate may file a notarized affidavit with the tax collecting official attesting to the loss of the certificate. Upon presentation of the notarized affidavit, the tax collecting official, on payment of a fee of fifty dollars ($50), shall issue to the holder thereof an exact duplicate of the tax lien certificate. (Acts 1995, No. 95-408, p. 864, §12; Act 2018-577, §1.)
AL Code § 40-10-191 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-191 - Holder of Certificate to Have First Right to Purchase Tax Lien; Abandonment of Certificate.

Section 40-10-191Holder of certificate to have first right to purchase tax lien; abandonment of certificate. (a) The holder of a tax lien certificate shall have the first right to purchase the tax lien relating to a subsequent delinquency on the property described in the tax lien certificate of the holder. A holder of the certificate who exercises this right shall be entitled to the same interest rate as shown on the previous tax lien certificate. The owner of the property may pay the current year taxes due once the property owner redeems all outstanding tax liens on the property. (b) In the event that a mortgagee is or becomes the holder of a tax lien certificate, the mortgagee may add all costs, fees, interest, penalties, and taxes regarding the tax sale to the principal of the loan.  (c) A holder of a tax lien certificate may abandon the certificate at any time upon notification given to the tax collecting official and the surrender of the tax lien certificate. Abandonment of a tax lien certificate relinquishes all rights of recovery of any monies or expenses. (Acts 1995, No. 95-408, p. 864, §13; Act 2018-577, §1.)
AL Code § 40-10-192 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-192 - Distribution of Monies Collected.

Section 40-10-192Distribution of monies collected. All monies collected or received by the tax collecting official as proceeds of a tax lien auction or sale shall be distributed in the same manner and proportions as the tax collecting official is required by law to distribute other monies collected by him or her in satisfaction of ad valorem taxes. All penalties, costs, and fees collected by the tax collecting official shall be paid to the general fund of the county. (Acts 1995, No. 95-408, p. 864, §14; Act 2018-577, §1.)
AL Code § 40-10-193 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-193 - Redemption.

Section 40-10-193Redemption. (a)(1) Tax liens auctioned or sold may be redeemed by any of the following: a. The owner, including a partial owner under Section 40-10-195, or his or her heirs or personal representative. b. Any mortgagee or purchaser of the property or any portion of the property. c. Any other person listed under subsection (a) of Section 40-10-120, if the property had been sold for taxes.  (2) Property may be redeemed under subdivision (1) by payment to the tax collecting official of the amount specified on the tax lien certificate as the total amount of delinquent tax, interest, penalties, fees, and costs paid to purchase the tax lien, plus interest at the rate specified in the tax lien certificate, plus any due and owing taxes, interest, penalties, fees, and costs due. The tax collecting official shall provide a separate receipt for any current taxes, interest, penalties, fees, or costs paid. (b) Statutory fees paid by the holder of the tax lien certificate in connection with the tax lien certificate shall be added to the amount payable on redemption and shall also bear interest at the rate of interest specified in the tax lien certificate. (Acts 1995, No. 95-408, p. 864, §15; Act 2018-577, §1.)
AL Code § 40-10-194 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-194 - Certificate of Redemption.

Section 40-10-194Certificate of redemption. (a) The tax collecting official shall, upon application to redeem a tax lien, and upon being satisfied that the person applying has the right to redeem the tax lien, and upon payment of the amount due, issue to the person a certificate of redemption appended to a copy of the certificate of tax lien, giving the date of redemption, the amount paid, and by whom redeemed, and shall make the proper entries in the record of tax lien auctions or sales in his or her office. (b) For each certificate of redemption, the tax collecting official shall collect from the person to whom the certificate of redemption is issued a fee of ten dollars ($10). (c) The holder of a certificate of redemption may record the certificate with the recording officer of the county. (Acts 1995, No. 95-408, p. 864, §16.; Act 2018-577, §1)
AL Code § 40-10-195 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-195 - Redemption by Person Owning Interest Less Than Whole.

Section 40-10-195Redemption by person owning interest less than whole. A person owning an interest less than the whole in real property may redeem a tax lien pursuant to Section 40-10-193. (Acts 1995, No. 95-408, p. 864, §17; Act 2018-577, §1.)
AL Code § 40-10-196 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-196 - Duties of Tax Collector Once Tax Lien Redeemed.

Section 40-10-196Duties of tax collector once tax lien redeemed. Within 10 days of issuance of any certificate of redemption, the tax collecting official shall mail a copy of the certificate of redemption to the holder of the tax lien certificate related thereto at the address specified in the record of tax lien auctions and sales kept as provided in Section 40-10-188. On demand of the holder of the tax lien certificate, the tax collecting official shall pay the redemption money to the holder upon surrender of the original tax lien certificate. (Acts 1995, No. 95-408, p. 864, §18; Act 2018-577, §1.)
AL Code § 40-10-198 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-198 - Rights and Remedies of Certificate Holder.

Section 40-10-198Rights and remedies of certificate holder. (a) Each holder of a tax lien certificate shall be entitled to the same rights and remedies with respect to the collection of the amounts due on such tax lien certificate as are available to the tax collecting official with respect to the collection of delinquent taxes, including, but not limited to, the right to institute garnishment proceedings against the taxpayer for the payment of taxes.  (b) The holder of a tax lien certificate shall not be entitled to charge the taxpayer for the release or satisfaction of the tax lien any amount more than what would otherwise have been available to the tax collecting official with respect to the collection of the delinquent tax. (Acts 1995, No. 95-408, p. 864, §20; Act 2018-577, §1.)
AL Code § 40-10-199 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-199 - Retention of Tax Liens Not Sold at Auction; Private Tax Lien Sales; Reporting.

Section 40-10-199Retention of tax liens not sold at auction; private tax lien sales; reporting. (a) Tax liens that are not sold at the tax lien auction conducted by the tax collecting official shall be separated in the tax lien auction list as prescribed by Section 40-10-183 and the county shall retain the lien pursuant to Section 40-1-3. The tax collecting official, within 45 days after the tax lien auction date, may sell at private sale an unsold tax lien for no less than all taxes, interest, penalties, costs, and fees. The purchaser at private sale shall be entitled to interest on the amount paid at a rate agreed to by the tax collecting official, not to exceed 12 percent. All private tax lien sales shall be entered in the record of tax lien auctions and sales, as provided in Section 40-10-188. (b) All tax liens that remain unsold by the tax lien auction or sale shall be included in all future tax lien auctions or sales until sold. (c) Any tax lien that does not sell at auction shall be reported to the county commission when seeking approval of errors in assessments, litigations, or insolvents as the tax collecting official will be allowed credit for taxes due to this state upon final settlement with the state Comptroller. (Act 2018-577, §2.)
AL Code § 40-10-200 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-200 - Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes.

Section 40-10-200Financial interest by certain officers or employees in purchase of tax lien sold for delinquent taxes. (a)(1) Except as provided in subdivision (2), no tax assessor, tax collecting official, commissioner of revenue, officer of the court with jurisdiction, or any employee of any of those offices shall knowingly have a direct or indirect financial interest in the purchase of any tax lien sold for delinquent taxes. (2) This section does not apply to an attorney representing a party in the purchase of a tax lien sold for delinquent taxes or an employee of the attorney. (b) A violation of this section shall be a Class C misdemeanor and the sureties on his or her official bond shall be liable for a penalty not to exceed five hundred dollars ($500) and to be fixed by the circuit judge with jurisdiction in the county. The penalty shall be remitted to the general fund of the county. (Act 2018-577, §2.)
AL Code § 40-12-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-1 - Change of Place of Business.

Section 40-12-1Change of place of business. When a person has obtained a license to engage in or carry on any business, employment, or profession at any definite place in a county or city in Alabama and desires to remove to any other place within the same county or city where the license was granted and wishes his license altered accordingly, the probate judge who originally issued such license shall make such alteration, which alteration shall be shown on the license records of the probate judge's office; provided, that no license shall be altered to change a place of business to a location requiring a higher license than originally paid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §830.)
AL Code § 40-12-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-3 - Collection and Distribution Where Both State and County License Tax Levied.

Section 40-12-3Collection and distribution where both state and county license tax levied. Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state and county license tax are levied, the authority charged with the duty of collecting such license tax shall continue to collect the same, and of the total amount collected for such state and county license tax he shall distribute one half thereof to the state and one half thereof to the county, any other provision of law to the contrary notwithstanding. (Acts 1955, No. 572, p. 1248.)
AL Code § 40-12-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-4 - County License Tax for School Purposes - Authority to Levy.

Section 40-12-4County license tax for school purposes - Authority to levy. (a) In order to provide funds for public school purposes, the governing body of each of the several counties in this state is hereby authorized by ordinance to levy and provide for the assessment and collection of franchise, excise and privilege license taxes with respect to privileges or receipts from privileges exercised in such county, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in such county. Such governing body may, in its discretion, submit the question of levying any such tax to a vote of the qualified electors of the county. If such governing body submits the question to the voters, then the governing body shall also provide for holding and canvassing the returns of the election and for giving notice thereof. All the proceeds from any tax levied pursuant to this section less the cost of collection and administration thereof shall be used exclusively for public school purposes, including specifically and without limitation capital improvements and the payment of debt service on obligations issued therefor. (b) Notwithstanding anything to the contrary herein, the governing body shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which parallels, except for the rate of tax, that imposed by the state under this title. Any such sales or use tax on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the probate judge, where not collected by a licensed Alabama dealer at time of sale, shall be collected and fees paid in accordance with the provisions of Sections 40-23-104 and 40-23-107, respectively. No such governing body shall levy any tax upon the privilege of engaging in any business or profession unless such tax is levied uniformly and at the same rate against every person engaged in the pursuit of any business or profession within the county; except, that any tax levied hereunder upon the privilege of engaging in any business or profession may be measured by the number of employees of such business or the number of persons engaged in the pursuit of such profession. In all counties having more than one local board of education, revenues collected under the provisions of this section shall be distributed within such county on the same basis of the total calculated costs for the Foundation Program for those local boards of education within the county. (c) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i). (Acts 1969, Ex. Sess., No. 34, p. 85; Acts 1969, No. 688, p. 1226; Acts 1988, No. 88-336, p. 512, §1; Acts 1989, No. 89-691, p. 1358, §3; Acts 1995, No. 95-314, p. 634, §51; Act 2018-150, §1.)
AL Code § 40-12-4.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-4.1 - County License Tax for School Purposes - Use of Proceeds From Taxes Levied Under Section 40-12-4.

Section 40-12-4.1County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4. It is the intent of the Legislature by the passage of Acts 1988, No. 88-336, to clarify existing provisions of law respecting the use of the proceeds from the taxes authorized to be levied in the aforesaid Section 40-12-4. To that end, the amendment of said Section 40-12-4 effected by Section 1 of Acts 1988, No. 88-336, shall be deemed declarative of existing law and shall therefore have both a prospective and a retroactive or retrospective operation. Without limiting the generality of the foregoing, the proceeds from any taxes heretofore levied pursuant to the provisions of said Section 40-12-4 may be used for any purpose specified in said section, as amended hereby. (Acts 1988, No. 88-336, p. 512, §2.)
AL Code § 40-12-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-5 - County License Tax for School Purposes - Collection and Enforcement.

Section 40-12-5County license tax for school purposes - Collection and enforcement. The state Department of Revenue shall, on request by resolution of the governing body of each of the several counties, administer and collect all taxes levied and assessed by the governing body of each of the several counties pursuant to and under the authority of Section 40-12-4. (Acts 1971, No. 346, p. 634, §1.)
AL Code § 40-12-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 1 - General Provisions.|Section 40-12-6 - County License Tax for School Purposes - Administration and Collection in Accordance With Sections 11-51-180 Through 11-51-185.

Section 40-12-6County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185. In all cases where the governing body of any of the several counties requests by resolution for the administration and collection of such taxes by the state Department of Revenue, the administration and collection thereof shall be made in the manner and in accordance with the provisions of Sections 11-51-180 through 11-51-185, in like manner as the same pertains to cities or towns as therein provided. (Acts 1971, No. 346, p. 634, §2.)