Alabama § 40-10-198 Rights and Remedies of Certificate Holder

Alabama Statutes

§ 40-10-198 — Rights and Remedies of Certificate Holder

Alabama § 40-10-198

Title 40Revenue and Taxation

Ch. 10Sale of Land

Art. 7Sale of Tax Liens

This text of Alabama § 40-10-198 (Rights and Remedies of Certificate Holder) 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 § 40-10-198 (2026).

Text

(a)Each holder of a tax lien certificate shall be entitled to the same rights and remedies with respect to the collection of the amounts due on the tax lien certificate as are available to the tax collecting official with respect to the collection of delinquent taxes, including, but not limited to, the right to institute garnishment proceedings against the taxpayer for the payment of taxes.

(b)The holder of a tax lien certificate shall not be entitled to charge the taxpayer for the release or satisfaction of the tax lien any amount more than what would otherwise have been available to the tax collecting official with respect to the collection of the delinquent tax.

(c)The holder of a tax lien certificate shall not have the right to enter upon or otherwise possess any property upon which

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(a) Each holder of a tax lien certificate shall be entitled to the same rights and remedies with respect to the collection of the amounts due on the tax lien certificate as are available to the tax collecting official with respect to the collection of delinquent taxes, including, but not limited to, the right to institute garnishment proceedings against the taxpayer for the payment of taxes.
(b) The holder of a tax lien certificate shall not be entitled to charge the taxpayer for the release or satisfaction of the tax lien any amount more than what would otherwise have been available to the tax collecting official with respect to the collection of the delinquent tax.
(c) The holder of a tax lien certificate shall not have the right to enter upon or otherwise possess any property upon which he or she holds a tax lien until he or she receives a deed from the circuit clerk pursuant to a court action under this article. Prior to receiving a clerk’s deed, the holder of a tax lien certificate shall not make any repairs or alterations to the property or require the property owner to pay mesne profits or rents as part of any redemption amount. The holder of a tax lien certificate shall not be held criminally or civilly liable for any code violation on the property occurring prior to obtaining a clerk’s deed unless the holder of the tax lien certificate has otherwise violated this subsection.
(d) A Class 2 municipality that holds a tax lien certificate may enter and make repairs or alterations to any property within the Class 2 municipality for which the municipality holds a tax lien certificate if the governing body determines that the repairs or alterations serve a public purpose. The cost of the repairs or alterations shall not be included in the price of redemption. If a demand for public auction is made and granted under Section 40-10-197, the reasonable cost of the repairs or alterations shall be determined by the court as part of the costs actually incurred by the holder of the tax lien certificates for the purpose of setting the minimum bid and the distribution of the proceeds.