Alabama § 40-10-200 Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes

Alabama Statutes

§ 40-10-200 — Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes

Alabama § 40-10-200

Title 40Revenue and Taxation

Ch. 10Sale of Land

Art. 7Sale of Tax Liens

This text of Alabama § 40-10-200 (Financial Interest by Certain Officers or Employees in Purchase of Tax Lien Sold for Delinquent Taxes) 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 § 40-10-200 (2026).

Text

(a)(1) Except as provided in subdivision (2), a tax assessing or tax collecting official, commissioner of revenue, judge or clerk of the court with jurisdiction over actions filed under this article, or any employee of any of those offices shall not knowingly have a direct or indirect financial interest in the purchase of any tax lien sold for delinquent taxes within his or her jurisdiction. A sale made in violation of this subsection is void.

(2)This section does not apply to an attorney representing a party in the purchase of a tax lien sold for delinquent taxes or an employee of the attorney.

(b)A violation of this section is a Class C misdemeanor and the sureties on his or her official bond shall be liable for a penalty not to exceed five hundred dollars ($500) to be fixed by the cir

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(a)(1) Except as provided in subdivision (2), a tax assessing or tax collecting official, commissioner of revenue, judge or clerk of the court with jurisdiction over actions filed under this article, or any employee of any of those offices shall not knowingly have a direct or indirect financial interest in the purchase of any tax lien sold for delinquent taxes within his or her jurisdiction. A sale made in violation of this subsection is void.
(2) This section does not apply to an attorney representing a party in the purchase of a tax lien sold for delinquent taxes or an employee of the attorney.
(b) A violation of this section
is
a Class C misdemeanor and the sureties on his or her official bond shall be liable for a penalty not to exceed five hundred dollars ($500) to be fixed by the circuit judge with jurisdiction in the county. The penalty shall be remitted to the general fund of the county.