Alabama Statutes
§ 40-10-185 — Tax Lien Not Required to Be Offered as Being Against Property of Specific Person
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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Alabama § 40-10-185 (Tax Lien Not Required to Be Offered as Being Against Property of Specific Person) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1995, No. 95-408, p. 864, §7; Act 2018-577, §1; Act 2022-208, §1.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion