reglab/housing_qa huggingface dataset:
AL Code § 40-10-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-16 - Portion Sufficient to Satisfy Decree to Be Sold.

Section 40-10-16Portion 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.)
AL Code § 40-10-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-17 - Payment by Purchaser.

Section 40-10-17Payment 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.)
AL Code § 40-10-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-18 - When Property to Be Bid in for State.

Section 40-10-18When 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.)
AL Code § 40-10-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-19 - Certificates of Purchase - Delivery; Contents.

Section 40-10-19Certificates 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.)
AL Code § 40-10-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-20 - Certificates of Purchase - When Land Bid in for State.

Section 40-10-20Certificates 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.)
AL Code § 40-10-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-21 - Certificates of Purchase - Assignments.

Section 40-10-21Certificates 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.)
AL Code § 40-10-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-22 - Costs - When Land Bid in for State.

Section 40-10-22Costs - 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.)
AL Code § 40-10-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-23 - Costs - Paid by Purchasers.

Section 40-10-23Costs - 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.)
AL Code § 40-10-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-24 - Officers Not to Be Interested in Purchase.

Section 40-10-24Officers 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.)
AL Code § 40-10-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-25 - Appeal From Decree.

Section 40-10-25Appeal 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.)
AL Code § 40-10-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-26 - Payment of Judgment on Appeal.

Section 40-10-26Payment 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.)
AL Code § 40-10-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-27 - Fees.

Section 40-10-27Fees. 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.)
AL Code § 40-10-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-29 - Deeds - Delivered to Purchaser.

Section 40-10-29Deeds - 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.)
AL Code § 40-10-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-30 - Deeds - Signature, Acknowledgment and Effect.

Section 40-10-30Deeds - 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.)
AL Code § 40-10-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-31 - Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes.

Section 40-10-31Removal 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.)
AL Code § 40-10-50 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 2 - Land Commissioner.|Section 40-10-50 - Designation; Appointment of Agents and Assistants; Compensation.

Section 40-10-50Designation; appointment of agents and assistants; compensation. The Commissioner of Revenue shall be ex officio Land Commissioner. The Land Commissioner, subject to the provisions of the Merit System, shall appoint such agents or assistants as deemed necessary to carry out the provisions of this title with respect to the duties of the Land Commissioner herein provided for. He shall not receive any compensation as Land Commissioner. The duties of Land Commissioner as herein designated shall be in addition to the duties required by law of the Department of Revenue. (Acts 1935, No. 194, p. 256; Acts 1939, No. 6, p. 3; Code 1940, T. 51, §278.)
AL Code § 40-10-51 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 2 - Land Commissioner.|Section 40-10-51 - Duties Generally.

Section 40-10-51Duties generally. The Land Commissioner shall have supervision and control of all real estate bought in by the state at tax sales, shall rent, lease or operate the same and make conveyances thereof when authorized by law and shall perform any and all duties with reference to such real estate as may be required by law or directed by the Governor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §279.)
AL Code § 40-10-52 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 2 - Land Commissioner.|Section 40-10-52 - Duties of Agents.

Section 40-10-52Duties of agents. The Director of the Department of Revenue shall appoint subject to the provisions of the Merit System such agents as may be necessary to look after, protect against trespassers and rent any real estate bid in by the state at tax sales. Such agents under the direction of the Department of Revenue shall investigate sales of real estate for taxes bid in by the state, notify the parties at interest in such real estate or sales, secure redemption, sales or property, prevent waste and perform any and all duties relating to lands bid in by the state at tax sales as the Department of Revenue may direct. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §280.)
AL Code § 40-10-53 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 2 - Land Commissioner.|Section 40-10-53 - Blank Certificates and Deeds.

Section 40-10-53Blank certificates and deeds. The Attorney General must furnish the Land Commissioner with suitable forms of certificates of purchase and deeds to purchasers at sales of real estate for taxes, from which the Land Commissioner shall cause to be printed a sufficient number of blank certificates and deeds and distribute the same among the several judges of probate to be used by them and tax collectors on the sales of lands for taxes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §281.)
AL Code § 40-10-54 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 2 - Land Commissioner.|Section 40-10-54 - Lists of Lands Bid in for State Furnished Assessor by Commissioner.

Section 40-10-54Lists of lands bid in for state furnished assessor by commissioner. It shall be the duty of the Land Commissioner to transmit to the tax assessor of each county by August 1 of each year a descriptive list of all the lands in the county reported to him as bid in for the state during the year and not redeemed, and it shall be the duty of said county tax assessor to compare such list carefully with the record of sales of land for taxes in the county, and of the redemption thereof, and to ascertain if any of such lands have been redeemed or were not liable for the taxes for which they were sold; if any of such lands are ascertained to have been redeemed or to have been sold for taxes for which they were not liable, the said county tax assessor shall promptly certify the facts to the Land Commissioner, and the probate judge shall correct the record of land sales in his office accordingly. The assessor shall furnish to the judge of probate a copy of the list returned to the Land Commissioner, and it shall be the duty of the judge of probate to enter the taxes therein calculated on the record of sale thereof kept in his office. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §282.)
AL Code § 40-10-70 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-70 - Purchaser to Receive Assignment of Liens.

Section 40-10-70Purchaser to receive assignment of liens. When the sale of any land sold for the payment of taxes is, for any cause, ineffectual to pass the title to the purchaser, whether individual or the state, except in the case in which such sales are in this article expressly declared to be invalid, such sale shall operate as an assignment to the purchaser of the rights and liens of the state and county in and to the lands sold, both as to the taxes paid at said sale and as to the taxes subsequently paid by the purchaser, and such liens may be foreclosed in the same manner as other liens as provided in this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §283.)
AL Code § 40-10-71 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-71 - When Lands Are Sold Which Are Not Liable for Taxes.

Section 40-10-71When lands are sold which are not liable for taxes. When lands are sold for taxes which are not liable therefor, the purchaser may recover from the officer by whose fault or neglect the assessment or sale was made, and the sureties on his official bond, the amount of the purchase money paid him therefor, with interest thereon from the day of the sale, together with all costs which are adjudged against him in any action concerning said land involving such tax title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §284.)
AL Code § 40-10-72 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-72 - When Land Sold Is Insufficiently Described.

Section 40-10-72When land sold is insufficiently described. In case of the sale of any real estate, either for the collection of the taxes thereon or for the collection of other taxes due by the owner thereof, said real estate shall be described in all the proceedings incident to the condemnation and sale thereof, and in the certificate and deed issued to the purchaser at said sale in the manner described in the assessment thereof, and in case of failure of the tax collector to so describe said property in any part of said proceedings, certificate or deed, by reason of which said deed may be held insufficient to convey the property intended to be referred to, the said tax collector and the sureties on his official bond shall be liable to the purchaser at said tax sale for all amounts paid by him for such land, together with cost of suit for same. Should, however, the property be insufficiently described in the assessment thereof, the said tax assessor and the sureties on his official bond shall likewise be responsible to the purchaser, or in case the said liability has been enforced against said tax collector, then the said assessor and the sureties on his official bond shall be liable to the tax collector, or his sureties, for whatever sum he shall have been compelled to pay to said purchaser on account of said defect together with cost adjudged against him in an action for such lands. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §285.)