Alabama § 40-10-183 Tax Lien Auction List

Alabama Statutes

§ 40-10-183 — Tax Lien Auction List

Alabama § 40-10-183

Title 40Revenue and Taxation

Ch. 10Sale of Land

Art. 7Sale of Tax Liens

This text of Alabama § 40-10-183 (Tax Lien Auction List) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-10-183 (2026).

Text

At least 30 days prior to any tax lien auction, the tax collecting official shall prepare and maintain a list of all unsold 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 administration costs pursuant to Section 40-10-184(b) relating to each year of assessment.

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At least 30 days prior to any tax lien auction, the tax collecting official shall prepare and maintain a list of all unsold 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 administration costs pursuant to Section 40-10-184(b) relating to each year of assessment.