Alabama § 40-5-19 Sale of Real Property If Personalty Insufficient

Alabama Statutes

§ 40-5-19 — Sale of Real Property If Personalty Insufficient

Alabama § 40-5-19

Title 40Revenue and Taxation

Ch. 5Tax Collectors

This text of Alabama § 40-5-19 (Sale of Real Property If Personalty Insufficient) 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 § 40-5-19 (2026).

Text

(a)When no personal property can be found out of which the taxes of any delinquent taxpayer can be collected, or an amount insufficient to fully satisfy the taxes, the real estate of the delinquent taxpayer or the real estate upon which the delinquent taxpayer’s taxes are a lien shall be sold for the payment of the taxes, or of the balance due thereon, as provided in this chapter.

(b)Notwithstanding subsection (a), the failure of the tax collecting official to exhaust the personal property of the delinquent taxpayer does not invalidate the sale of any real estate.

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(a) When no personal property can be found out of which the taxes of any delinquent taxpayer can be collected, or an amount insufficient to fully satisfy the taxes, the real estate of the delinquent taxpayer or the real estate upon which the delinquent taxpayer’s taxes are a lien shall be sold for the payment of the taxes, or of the balance due thereon, as provided in this chapter.
(b) Notwithstanding subsection (a), the failure of the tax collecting official to exhaust the personal property of the delinquent taxpayer does not invalidate the sale of any real estate.