Alabama § 40-10-185 Tax Lien Not Required to Be Offered as Being Against Property of Specific Person

Alabama Statutes

§ 40-10-185 — Tax Lien Not Required to Be Offered as Being Against Property of Specific Person

Alabama § 40-10-185

Title 40Revenue and Taxation

Ch. 10Sale of Land

Art. 7Sale of Tax Liens

This text of Alabama § 40-10-185 (Tax Lien Not Required to Be Offered as Being Against Property of Specific Person) 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 § 40-10-185 (2026).

Text

When a tax lien is offered for auction or sale, it shall not be necessary to list 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.

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When a tax lien is offered for auction or sale, it shall not be necessary to list 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.