reglab/housing_qa huggingface dataset:
AL Code § 40-10-136 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-136 - Certification When Land Bid in by State Sold.

Section 40-10-136Certification when land bid in by state sold. Upon the consummation of such sale, the Land Commissioner must certify the same to the judge of probate, who shall make entry thereof in the book of land sales in his office; and the commissioner shall furnish a description of such lands to the assessor of the county in which they are situated, who shall enter the same upon his list for assessment; but the time allowed infants and lunatics in which to redeem lands sold for taxes shall in no wise be affected by any such sale and conveyance. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §319.)
AL Code § 40-10-137 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-137 - Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Procedure.

Section 40-10-137Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure. Any lands which have been bid in by the state at tax sale shall, after three years have elapsed from the date of sale to the state and no person having any interest therein having redeemed same from tax sale, be subject to conveyance to the Department of Conservation and Natural Resources in the manner hereinafter provided: (1) Whenever the Department of Conservation and Natural Resources shall determine any lands which have been bid in by the state at tax sale and the title to which has not passed out of the state, to be suitable or desirable for the use of the said Department of Conservation and Natural Resources, either for the purpose of being used as a state park, state forest, or for the purpose of exchange for other lands of equal value, which are determined to be suitable for said purposes, or for any other use or disposition which the Department of Conservation and Natural Resources may hereafter be authorized by law to make of such lands, the Department of Conservation and Natural Resources shall file with the Land Commissioner a written application, signed by the Commissioner of the Department of Conservation and Natural Resources on a form to be prescribed by the Land Commissioner, giving such information as may be required by the Land Commissioner. (2) When application is made to the Land Commissioner for the conveyance of any lands to the Department of Conservation and Natural Resources, 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 to the Land Commissioner, and also to the judge of probate of the county in which such lands are situated, informing the owner or other persons having an interest in such land that such application has been made and informing him that he shall have 30 days from the date of said notice within which to redeem said lands, and 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, upon approval of the Governor, be conveyed to the Department of Conservation and Natural Resources, 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, §320.)
AL Code § 40-10-138 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-138 - Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Deed to Department.

Section 40-10-138Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department. When lands are required to be conveyed to the Department of Conservation and Natural Resources, as hereinabove provided, the Land Commissioner, in behalf of the state, with the approval of the Governor, shall execute to the Department of Conservation and Natural Resources, a deed, duly acknowledged, without warranty or covenant of any kind on the part of the state, express or implied, conveying to the said Department of Conservation and Natural Resources all the right, title, and interest of the state in and to the lands so conveyed. The Department of Conservation and Natural Resources 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 it 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 conveyance by the Land Commissioner shall be enforced in favor of the Department of Conservation and Natural Resources as under the provisions of law relating to individual purchasers at sales by the tax collector. The Department of Conservation and Natural Resources, on failure of its title, shall have its lien and charges assessed by the courts or by a jury and may foreclose the same by proceeding at law in such action. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §321.)
AL Code § 40-10-139 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-139 - Conveyance to Department of Conservation and Natural Resources of Land Bid in by State - Notice to Former Owner of Intended Conveyance.

Section 40-10-139Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance. Whenever it is determined by the Land Commissioner that it is to the best interest of the state to convey to the Department of Conservation and Natural Resources the title of any lands which have been bid in at tax sale and which remain unredeemed, he may, on his own motion and without application being filed by the Department of Conservation and Natural Resources, issue notice to the former owner or some person having an interest in such land, in the same manner as heretofore provided for in cases where application for conveyance has been filed by the Department of Conservation and Natural Resources; and, if such lands are not redeemed within the time so fixed, the same shall, upon approval of the Governor, be conveyed to the Department of Conservation and Natural Resources in the same manner as if application for such conveyance had been filed by the Department of Conservation and Natural Resources. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §322.)
AL Code § 40-10-140 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-140 - Certification of Sale of Lands Bid in for State.

Section 40-10-140Certification of sale of lands bid in for state. When lands bid in by the state have been sold by the state under any of the provisions of this chapter, the Land Commissioner shall certify to the Comptroller the amount, and the Comptroller shall draw his warrant on the Treasurer in favor of the judge of probate of the county in which the lands lie for the county and school taxes and the fees and costs due to the different officers of the county, specifying each separately; and, if the same cannot be ascertained from the records and papers in his office, the judge of probate, on notice by the Land Commissioner of such redemption or sale, must certify the same to him, and the judge of probate, upon the collection of such warrant, shall pay the same over to the officers entitled thereto or authorized by law to receive the same. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §323.)
AL Code § 40-10-141 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-141 - Lien and Sale of Property for Unpaid Installments of Taxes - Procedure.

Section 40-10-141Lien and sale of property for unpaid installments of taxes - Procedure. The State of Alabama shall have a lien for all unpaid partial payments as well as for taxes for any subsequent year, and in case of the failure to pay any one of said installments together with the taxes for any subsequent year, either or both, the Land Commissioner for and in the name of the State of Alabama shall at his option declare all said installments due and payable at once. In case of default in payment of any installment or of any subsequent taxes, the Land Commissioner in the name of the state shall have a right to file a complaint to foreclose the lien of the state, and in such suit all parties at interest shall be made parties defendant. Such suit shall be filed in the county where the land or the major portion thereof is situated. The court shall determine what amount, if any, of such taxes or installments are illegal, and in its final judgment shall determine the total amount due on such installment payments and any unpaid subsequent taxes and shall render judgment therefor which shall include costs and shall order the property sold to satisfy the judgment in the same manner as in the foreclosure of mortgages on real estate. If at such sale no one bids a sufficient sum to pay the full amount of the judgment, the officer conducting the sale shall announce that the real estate is sold to the State of Alabama for the amount of the judgment, interest, and costs, and the sale shall be reported to the court and be confirmed and a deed made to the State of Alabama, and the state shall be entitled to a writ of possession. The purchaser at such sale, including the state, shall be entitled to a deed and the same processes and remedies to obtain possession of the premises as in other suits where land is sold under order of a court, and the title to the land conveyed by such deed shall be indefeasible as to all parties defendant in the action. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §325.)
AL Code § 40-10-142 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-142 - Lien and Sale of Property for Unpaid Installments of Taxes - Disposition of Money.

Section 40-10-142Lien and sale of property for unpaid installments of taxes - Disposition of money. All moneys arising from such sale shall be applied first to the reimbursement to the state of any amount paid for costs, fees, and expenses incurred in such suit, and the remainder shall be divided between the state and the various taxing subdivisions in the manner provided by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §326.)
AL Code § 40-10-143 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 5 - Redemption of Land Sold for Taxes.|Section 40-10-143 - Lien of Persons Other Than Holders of Legal Title for Expenses of Redemption.

Section 40-10-143Lien of persons other than holders of legal title for expenses of redemption. Any mortgagee, lienholder, or other creditor, or any person having an interest but not the legal title shall have a lien on the lands for the amount expended by him in effecting a redemption; and, if such redemption is by a tenant in common, he shall have a lien on the interest of his cotenant. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §327.)
AL Code § 40-10-160 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 6 - Refund of Taxes Paid by Mistake or Error.|Section 40-10-160 - When Taxpayer Entitled to Recover.

Section 40-10-160When taxpayer entitled to recover. Any taxpayer who through any mistake, or by reason of any double assessment, or by any error in the assessment or collection of taxes, or other error, has paid taxes that were not due upon the property of such taxpayer shall be entitled, upon making proof of such payment to the satisfaction of the Comptroller, to have such taxes refunded to him if application shall be made therefor, as hereinafter provided, within two years from the date of such payment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §328.)
AL Code § 40-10-161 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 6 - Refund of Taxes Paid by Mistake or Error.|Section 40-10-161 - Filing Petition.

Section 40-10-161Filing petition. In order to procure the refunding under the provisions of Section 40-10-160 of the amounts erroneously paid for taxes on property, the taxpayer, his heirs, or assigns shall file in duplicate a petition directed to the judge of probate of the county wherein the land is situated, setting up the facts relied on to procure the refunding of the money so erroneously paid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §329.)
AL Code § 40-10-162 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 6 - Refund of Taxes Paid by Mistake or Error.|Section 40-10-162 - Duty of Judge of Probate and Comptroller; Payment by State Treasurer.

Section 40-10-162Duty of judge of probate and Comptroller; payment by State Treasurer. The judge of probate shall examine said petition and also the tax books of his county; and, if the facts set forth in the petition are such as to entitle the petitioner to the refunding of the money as prayed for, he shall so certify to the Comptroller, stating the amount to be refunded by the state, and forward to the Comptroller a copy of the petition with his certificate endorsed thereon; and, if the Comptroller shall be satisfied that the petitioner is entitled to have the money refunded to him, he shall draw his warrant on the Treasurer in favor of the petitioner for such an amount as the certificate of the probate judge shows should be refunded. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §330.)
AL Code § 40-10-163 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 6 - Refund of Taxes Paid by Mistake or Error.|Section 40-10-163 - Presentation of Petition to County Commission; Payment by County Treasurer.

Section 40-10-163Presentation of petition to county commission; payment by county treasurer. The judge of probate shall likewise certify his findings on the duplicate petition, stating the amount of money which the petitioner is entitled to receive from the county, and such petition, with his certificate endorsed thereon, he shall deliver to the petitioner, who may present the same to the county commission; and, if said commission is satisfied with the proof of the claim made by the petition, the commission must allow said claim to the amount of tax paid to the county and draw a warrant on the treasurer of the county for the amount allowed in favor of the petitioner. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §331.)
AL Code § 40-10-164 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 6 - Refund of Taxes Paid by Mistake or Error.|Section 40-10-164 - Recovery From Municipalities, Etc.

Section 40-10-164Recovery from municipalities, etc. In case of the payment of money under mistake of law or fact upon any illegal tax assessment made under color of any law, special or general, of the state, or by any of its political subdivisions, authorizing the assessment or collection of taxes for any purpose whatever, whether for any municipality, for the payment of the creditors of any municipality, for schools, or otherwise, except the laws relating to taxes to be paid to the state or to the general funds of the counties, respectively, the same shall be recoverable by appropriate proceedings against the proper parties or their successors, with the usual rights of appeal, and that such payment was not made under compulsion or protest shall be immaterial. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §332.)
AL Code § 40-10-165 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 6 - Refund of Taxes Paid by Mistake or Error.|Section 40-10-165 - Payment by Municipalities, Etc.

Section 40-10-165Payment by municipalities, etc. In case of any petition or application for the refund of any money paid as aforesaid, filed with any mayor and alderman or any other municipal or other board, circuit court, or other authority having the control or the administration or the supervision of the receipts or disbursement of any taxes collected under, or under color of, any law mentioned in Section 40-10-164, it shall, upon proper proof, pay or order paid all such money so erroneously paid, and the tax collector, custodian, disbursing officer, or agency under it must obey such order and also pay such costs as may in such petition or application or suit be awarded, adjudged, or decreed in favor of such person making such erroneous payment; but this section shall not apply to assessments where owners of property received special benefits or where taxes were due but irregularly assessed thereon. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §333.)
AL Code § 40-10-166 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 6 - Refund of Taxes Paid by Mistake or Error.|Section 40-10-166 - Application of Sections 40-10-164 and 40-10-165.

Section 40-10-166Application of Sections 40-10-164 and 40-10-165. The provisions of Sections 40-10-164 and 40-10-165 shall apply to all persons and corporations who are justly and equitably entitled to have money erroneously paid for taxes refunded, such payment having been made within two years preceding the commencement of any action, suit, or proceedings for its recovery, and no action, suit, or other procedure can be maintained unless brought or commenced within two years after such payment is made. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §334.)
AL Code § 40-10-180 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-180 - Purpose; Choice of Remedy by Tax Collecting Official.

Section 40-10-180Purpose; choice of remedy by tax collecting official. (a) The Legislature declares that the purpose of this article is to provide counties with an alternative remedy for collecting delinquent property taxes by the sale of a tax lien. (b) The tax collecting official for each county shall have the sole authority to decide whether his or her county shall utilize the sale of a tax lien or the sale of property to collect delinquent property taxes and the method decided by the tax collecting official shall apply to all property in that county for the year so decided. (c) The tax collecting official's decision to change the current remedy used for collecting delinquent property taxes shall be published on the tax collecting official's website or by advertising once a week for three consecutive weeks in a newspaper with general circulation in that particular county, all of which shall occur not later than October 1 when the property taxes become due and payable. (Acts 1995, No. 95-408, p. 864, §1; Act 2018-577, §1.)
AL Code § 40-10-181 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-181 - Definitions.

Section 40-10-181Definitions. For purposes of this article, the following terms shall have the following meanings:  (1) TAX COLLECTING OFFICIAL. The elected or appointed person responsible for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first priority lien provided by Section 40-1-3 against any parcel of real property representing taxes assessed and levied against the property, together with interest, penalties, fees, and costs applicable by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens advertised under Section 40-10-182 and held no earlier than March 1 or later than June 15 of the current ad valorem tax year where the awarding of the tax lien certificate is based on the lowest interest rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax lien by private sale between a tax collecting official and the purchaser of a tax lien under Section 40-10-199.  (5) UNIFORM PARCEL NUMBER. The unique parcel identification number assigned to the parcel of property for ad valorem tax purposes based on the tax lien date of the current tax year. (Acts 1995, No. 95-408, p. 864, §3; Act 2018-577, §1.)
AL Code § 40-10-182 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-182 - Tax Liens Subject to Public Auction or Sale; Notice.

Section 40-10-182Tax liens subject to public auction or sale; notice. (a) All tax liens representing unpaid and delinquent taxes on real property shall be subject to a tax lien auction or a tax lien sale. (b)(1) The tax collecting official of any county shall conduct a public auction for the sale and transfer of delinquent tax liens. The tax collecting official shall notify the delinquent taxpayer of the auction at least 30 days prior to the tax lien auction by first class mail and by any one of the following:  a. Advertising for once a week for three consecutive weeks in a newspaper with general circulation in the county where the property is located. b. Advertising on an online website controlled by the tax collecting official and accessible from the tax collecting official's website. c. Posting at the courthouse of the county and if possible in a public place in the precinct where the property is located. (2) The notices shall declare the time and location of the auction.  (c) The tax collecting official may auction or sell tax liens representing delinquent taxes for any year taxes are delinquent and unpaid. (Acts 1995, No. 95-408, p. 864, §4; Act 2018-577, §1.)
AL Code § 40-10-183 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 7 - Sale of Tax Liens.|Section 40-10-183 - Tax Lien Auction List.

Section 40-10-183Tax lien auction list. Prior to any tax lien auction, the tax collecting official shall prepare and maintain a list of all tax liens. The list shall be known as the tax lien auction list and shall contain all of the following: (1) The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties. (2) A description of each property as it appears in the latest tax roll. (3) The year or years for which taxes are delinquent on each property. (4) The principal amount of the delinquent taxes and the amount of accrued and accruing interest thereon and penalties, fees, and costs to the day of the proposed tax lien auction relating to each year of assessment. (Acts 1995, No. 95-408, p. 864, §5; Act 2018-577, §1.)