reglab/housing_qa huggingface dataset:
AL Code § 40-10-105 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 4 - Land Sold for Taxes Not Due at Time of Sale.|Section 40-10-105 - Warrant for Fees, Costs, Taxes, Penalty, and Interest.

Section 40-10-105Warrant for fees, costs, taxes, penalty, and interest. The Comptroller must also ascertain the amount of such purchase money which has been paid to the county in which the land is situated as fees, costs, taxes, penalty, and interest, or on other account, if any such payment has been made on account of such purchase, which amount he shall certify to the judge of probate of such county or presiding officer of the county commission where the judge of probate has no connection with such commission who shall present such claim at the next meeting of the county commission of such county, whereupon such commission shall order a warrant in favor of the state for such amount, which warrant shall be a preferred claim against the county and payable by the county treasurer to the judge of probate or presiding officer of any county commission where the judge of probate has no connection with such commission who shall forthwith forward such amount, less cost of remitting, to the State Treasury and report it to the Comptroller. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §302.)
AL Code § 40-10-120 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-120 - When and by Whom Land May Be Redeemed.

Section 40-10-120When and by whom land may be redeemed. (a) Real estate which hereafter may be sold for taxes and purchased by the state may be redeemed at any time before the title passes out of the state or, if purchased by any other purchaser, may be redeemed at any time within three years from the date of the sale by the owner, his or her heirs, or personal representatives, or by any mortgagee or purchaser of such lands, or any part thereof, or by any person having an interest therein, or in any part thereof, legal or equitable, in severalty or as tenant in common, including a judgment creditor or other creditor having a lien thereon, or on any part thereof; and an infant or insane person entitled to redeem at any time before the expiration of three years from the sale may redeem at any time within one year after the removal of the disability; and such redemption may be of any part of the lands so sold, which includes the whole of the interest of the redemptioner. If the mortgage or other instrument creating a lien under which a party seeks to redeem is duly recorded at the time of the tax sale, the party shall, in addition to the time herein specified, have the right to redeem the real estate sold, or any portion thereof covered by his or her mortgage or lien, at any time within one year from the date of written notice from the purchaser of his or her purchase of the lands at tax sale served upon such party, and notice served upon either the original mortgagees or lienholders or their transferee of record, or their heirs, personal representatives, or assigns shall be sufficient notice. (b) If any real property has been sold for taxes and is subject to redemption from the sale as set forth in subsection (a) and has also been sold in one or more subsequent sales for taxes, then any party entitled to redeem such sale for taxes may redeem such sale if the redemptioner simultaneously redeems his or her sale and all subsequent sales. In the event of a redemption of successive sales, the redemption amount shall be ascertained by applying the provisions of Sections 40-10-121 and 40-10-122. Redemption amounts computed pursuant to Section 40-10-121 shall be paid as stated therein. Redemption amounts computed pursuant to Section 40-10-122 shall be paid as stated therein if the purchaser had the right to redeem pursuant to subsection (a) or was the owner of the then current tax certificate or tax title. Otherwise, those funds shall be disposed of as set forth in Section 40-10-28 and paid to such purchaser or his or her assignee only as set forth in Section 40-10-28, with the time limits for such application computed utilizing the sale date when the purchaser's interest was sold for taxes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §303; Act 2009-508, p. 937, §1.)
AL Code § 40-10-123 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-123 - Redeeming Lots and Parcels Without Redeeming Entire Property - When Authorized.

Section 40-10-123Redeeming lots and parcels without redeeming entire property - When authorized. When distinct lots or parcels of land have been included in one assessment and sold for taxes under one decree, any person, including the owner, whose interest in one or more of such lots or parcels is such as to entitle him to redeem may redeem the lots or parcels in which he has such interest without redeeming all of said property; provided, that any owners desiring to redeem any one or more parcels of land must also pay all tax on personal property assessed against him in said assessment, together with all costs of court and advertising fees. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §306.)
AL Code § 40-10-124 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-124 - Redeeming Lots and Parcels Without Redeeming Entire Property - Lots or Parcels Which Can Be Ascertained by Legal and Usual Subdivision.

Section 40-10-124Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision. When any tracts, lots, or parcels of land have been included in one assessment and sold for taxes under one decree, the owner or any one entitled to redeem may redeem any lot or part of said property where the part to be redeemed can be ascertained by legal and usual subdivision. It shall be the duty of the tax assessor to ascertain the amount of taxes on such portion desired to be redeemed as provided for under Section 40-10-121. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §307.)
AL Code § 40-10-125 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-125 - Redeeming Lots and Parcels Without Redeeming Entire Property - How Redeemed.

Section 40-10-125Redeeming lots and parcels without redeeming entire property - How redeemed. A person desiring to redeem any separate lot or parcel of land as authorized by Section 40-10-124 must file with the judge of probate an application in writing, under oath, setting forth the date of the decree, the name of the defaulting taxpayer against whom the same was rendered, the description and character of each lot or parcel of land included in the decree and the assessed value thereof, if separately valued in the assessment or, if not separately valued, stating that fact and stating the assessed value of the whole of the lands, a description of the lot or parcel which the applicant seeks to redeem and, if not separately valued in the assessment, stating the value thereof at the time of the assessment and the nature of his interest in such lot or parcel; and such applicant must deposit with the judge of probate a sum of money which bears the same proportion to the amount of taxes, interest, and costs which would be required to redeem all the lands included in the decree, that the value of such lot or parcel, as separately assessed or, if not separately assessed, as ascertained by the judge of probate, bears to the value of the whole of the lands included in the decree; and, in addition thereto, such applicant must deposit the amount of proportionate costs and officers' fees which may have accrued upon such assessment and sale. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §308.)
AL Code § 40-10-126 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-126 - Redeeming Lots and Parcels Without Redeeming Entire Property - Duty of Land Commissioner on Redemption.

Section 40-10-126Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption. The judge of probate must, before allowing the redemption of a separate lot or parcel of land under Sections 40-10-124 and 40-10-125, submit the application, together with a copy of the statement of calculation ascertaining the amount to be paid on such redemption, to the Land Commissioner for his approval, and the Land Commissioner may call upon the judge of probate, the assessor, or the collector for any information he may desire touching the application. If the Land Commissioner is satisfied that the applicant is entitled to redeem such lot or parcel of land and that the proper amount of money has been deposited with the judge of probate, the Land Commissioner shall endorse his approval upon the application and return the same to the judge of probate, who must allow the redemption; but without the approval of the Land Commissioner, the judge of probate must not allow the redemption and must return to the applicant the money deposited by him for that purpose, when such application is made within the time allowed by law for redemption the same may be perfected as herein provided, notwithstanding the expiration of such limitations; where the land sought to be redeemed has been purchased by an individual and not by the state, it shall not be necessary to submit the matter to the Land Commissioner. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §309.)
AL Code § 40-10-127 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-127 - Issuance of Certificates of Redemption.

Section 40-10-127Issuance of certificates of redemption. Upon the payment of the amount required by law for the redemption of the lands sold for taxes by a person entitled to redeem, the judge of probate, or official who performs the same function, shall issue that person a certificate of redemption describing the lands, setting forth the facts of the sale substantially as contained in the certificate of purchase, the date of redemption, the amount paid, by whom the lands were redeemed, and make the proper entries in the book of sales in his or her office and immediately give notice of the redemption to the county treasurer or custodian of the county funds. The judge of probate, or official who performs the same functions, shall sign the certificate. Unless signed, no certificate shall be held as evidence of redemption, and it shall be the duty of the judge of probate, or official who performs the same functions, to keep a book of certificates of redemption, and every blank shall have a stub attached thereto, on which shall be printed the matter as the Land Commissioner may prescribe, with appropriate blank spaces to be filled by the judge of probate, or official who performs the same functions, upon the issuance of any certificates of redemption. The Land Commissioner shall take and file in his or her office a proper receipt from the judge of probate, or official who performs the same functions, for the certificates of redemption furnished him or her. If the lands were bid in by the state, the person redeeming shall present to the Land Commissioner the certificates of redemption, and the Land Commissioner shall give to the person a certificate releasing all claims to the land acquired by the state at the tax sale. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §310; Acts 1993, No. 93-717, p. 1402, §1.)
AL Code § 40-10-128 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-128 - Deposit of Redemption Money - Generally.

Section 40-10-128Deposit of redemption money - Generally. If the lands redeemed were bid in by any person other than the state, the redemption money must be deposited by the judge of probate in the county treasury and there kept separate and apart from the general funds of the county, and the judge of probate shall notify the purchaser of such deposit by mailing notice to the residence or place of business of such purchaser, or to such address as the purchaser may furnish the judge of probate at the time he secures his certificate of purchase; and, upon the demand of the purchaser, his legal representative or assignee and the surrender of the certificate of purchase, the judge of probate must give him an order on the treasury for the same. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §311.)
AL Code § 40-10-129 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-129 - Deposit of Redemption Money - Lands Bid in by State.

Section 40-10-129Deposit of redemption money - Lands bid in by state. When lands which have been bid in by the state are redeemed, the judge of probate must immediately pay over to the tax collector of the county the entire amount of money received by such judge of probate on such redemption. The tax collector shall pay over to the proper authorities the fees of such officers that accrued in the sale and shall determine the proportionate amounts of the redemption money belonging to the state, including advertising fees, and the amounts of such redemption money belonging to the county and to the school fund and to any municipality and to each holder of a tax lien certificate. The tax collector shall monthly, by the tenth day of the month next after the month in which the redemption was made, pay over such proportions to the proper authorities, respectively, after deducting therefrom the commissions allowed by law to tax collectors for collecting taxes; and he shall certify to the Land Commissioner and to the county treasurer, upon blanks to be furnished by the state Comptroller, a full descriptive statement of all real estate bid in by the state and redeemed, showing separately the amount of state, county, municipal and school taxes and tax lien certificates and penalties and costs embraced in and covered by the redemption so reported. At the end of any month during which no land has been redeemed, the judge of probate shall report that fact to the Land Commissioner and to the tax collector. (Acts 1935, No. 194, p. 256; Acts 1936, Ex. Sess., No. 125, p. 83; Code 1940, T. 51, §312; Acts 1943, No. 579, p. 582; Acts 1995, No. 95-408, p. 864, §2.)
AL Code § 40-10-130 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-130 - Duty of Judge of Probate on Redemption of Land Bid in by State.

Section 40-10-130Duty of judge of probate on redemption of land bid in by state. Within five days from the redemption of any real estate bid in by the state, the judge of probate shall notify the tax assessor and tax collector of his county thereof and shall, on demand, pay to them the costs and fees to which they are respectively entitled, and the assessor shall enter such real estate and the name of the person redeeming the same on an appropriate list to be kept by him for assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §313.)
AL Code § 40-10-131 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-131 - Rents, Issues, and Profits of Redeemed Land.

Section 40-10-131Rents, issues, and profits of redeemed land. Neither the purchaser, nor anyone claiming under him, who may have lawfully obtained possession of any real estate purchased at tax sales shall be liable upon the redemption of such real estate to account to the owner for any rents, issues, or profits during such possession, but as to such rents, issues, and profits he shall be held and considered the rightful owner of such real estate unless such owner at the time of the sale was a minor or a person of unsound mind and had no guardian, or his guardian was not lawfully served with notice of the proceedings had in the court of probate for the sale of such real estate, in which event such purchaser or other person in possession shall be liable for rents, issues, and profits, as in other cases; but neither such purchaser nor anyone claiming under him shall have the right to cut standing timber from land so purchased at tax sales, nor shall have the right to remove or destroy any improvements on said property or commit waste until he shall have received a deed for the land from the probate judge, and anyone in possession shall have the right to growing crops planted by him. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §314.)
AL Code § 40-10-132 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-132 - List and Sale of Lands Bid in by State.

Section 40-10-132List and sale of lands bid in by state. (a) It shall be the duty of the Land Commissioner to cause to be prepared a suitable book, in which shall be entered a description, as accurate as can be obtained, of all the lands which have been bid in by the state, with the amount of state and county taxes due thereon and the date when such lands were bid in; and, when three years shall have elapsed from the date of sale, such portions of lands as have not been redeemed shall be subject to sale by the state; and the Land Commissioner, with the approval of the Governor, may do any of the following:  (1) Sell the same at private sale to any purchaser, who may pay therefor in cash to the Treasurer such sum of money as the Land Commissioner may ascertain to be sufficient to cover and satisfy all claims of the state and county, which sum shall not be less than the amount of money for which the lands were bid in by the state, with interest thereon at the rate of 12 percent per annum from the date of sale, together with the amount of all taxes due on the lands since date of sale, with interest thereon at the rate of 12 percent per annum from the maturity of such taxes. (2) If the lands are within a municipal boundary, sell the same to the municipality or such other nonprofit or governmental entity as the municipality may designate, at the best price offered, irrespective of the amount of taxes and interest due. (3) If the lands are not within a municipal boundary, sell the same to the county in which the lands are situated or such other entity as the county may designate, at the best price offered, irrespective of the amount of taxes and interest due. (4) Sell the same to such other entity created jointly by the municipality and the county in which the lands are situated as much as may be authorized by state law, at the best price offered, irrespective of the amount of taxes and interest due. (5) Sell the same to a land bank authority created as authorized by Chapter 9, Title 24, for no consideration, irrespective of the amount of taxes and interest due. (b) Notwithstanding the foregoing, if the lands have not been redeemed or sold by the state within five years from the date of sale, such lands may be sold by the Land Commissioner as provided in Section 40-10-134. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §315; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §16; Act 2002-426, p. 1094, §1; Act 2013-249, p. 610, §1.)
AL Code § 40-10-133 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-133 - Notice to Former Owner of Application to Purchase Land Bid in by State.

Section 40-10-133Notice to former owner of application to purchase land bid in by state. When application is made to the Land Commissioner by any person to purchase lands in which such person had no interest, the Land Commissioner shall mail a notice in writing to the owner, or some person having an interest in such land, if his place of residence is known, or, if not known, then to the judge of probate of the county in which such lands are situated, informing him that such application has been made and fixing a reasonable time within which such owner or such other person having an interest in the lands may redeem the same. The judge of probate shall cause the notice to be posted at the courthouse, and he shall mail a copy of said notice to the owner, if known to him; and if such lands are not redeemed within the time so fixed, the same shall be sold to the applicant or any other person desiring to purchase the same without other or further notice to such owner or persons having an interest in the lands. If such lands are redeemed within the time so fixed, the judge of probate must, without delay, report the same to the Land Commissioner and pay over the redemption money as required by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §316.)
AL Code § 40-10-134 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-134 - Manner of Sale of Land Bid in by State.

Section 40-10-134Manner of sale of land bid in by state. When lands have been sold for taxes and bought in for the State of Alabama and have not been redeemed or sold by the state and a period of five years has elapsed from the date of sale to the state, the Land Commissioner, with the approval of the Governor, may sell the same at private sale to any purchaser for cash at the best price obtainable, irrespective of the amount of taxes due, after giving notice as provided for in Section 40-10-133; provided that the holder of a tax lien certificate related to such land shall be given the option to purchase such land for an amount equal to the best price offered by any purchaser at a private sale. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §317; Acts 1995, No. 95-408, p. 864, §2.)
AL Code § 40-10-135 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-135 - Deed of State on Sale of Land Bid in by State.

Section 40-10-135Deed of state on sale of land bid in by state. When lands have been sold by the state, as provided in Sections 40-10-132 and 40-10-134, and the purchase money has been paid, the Land Commissioner, in behalf of the state, shall execute to the purchaser a deed, duly acknowledged, without warranty or covenant of any kind on the part of the state, express or implied, conveying to him all the right, title, and interest of the state in and to the lands purchased by him; and such purchaser shall thereafter have all the right, title, and interest of the state in and to such lands and shall be held and treated as the assignee of all the taxes due upon such lands, or for which they were sold, and the penalties and all of the taxes that should have been under the law assessed upon the same, if they had been the property of a private citizen of the state, and he shall be clothed with all the rights, liens, powers, and remedies, whether as a plaintiff or defendant, respecting said lands as an individual purchaser at the tax collector's sale would have in similar circumstances; and all such liens and charges as the state had before such sale by the Land Commissioner shall be enforced in favor of such purchaser from him, as under the provisions of law relating to individual purchasers at sales by the tax collector, such purchaser, on failure of his title, shall have his lien and charges assessed by the court or by a jury and may foreclose the same by proceeding at law in such suit. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §318.)