1 HB201
2 209371-2
3 By Representative Hill
4 RFD: County and Municipal Government
5 First Read: 02-FEB-21
6 PFD: 01/29/2021
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 HB201
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2 ENROLLED, An Act,
3 Relating to the sale of land for taxes; to amend
4 Section 40-10-15, Code of Alabama 1975, to authorize the sales
5 to occur on the premises of or within the courthouse or
6 courthouse annex of the county; to further provide for the
7 recording of the sales; to make nonsubstantive, technical
8 revisions to update the existing language to current style;
9 and to provide retroactive effect.
10 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
11 Section 1. Section 40-10-15, Code of Alabama 1975,
12 is amended to read as follows:
13 "40-10-15.
14 "(a) Such sales Sales conducted pursuant to this
15 article shall be made in front of the door of on the premises
16 of or within the courthouse or courthouse annex of the county
17 at public outcry auction, to the highest bidder for cash,
18 between the hours of 10:00 A.M. and 4:00 P.M., and shall
19 continue from day to day until all the real estate embraced in
20 the decree has been sold.
21 "(b) The judge of probate, or his or her designee,
22 must shall attend such the sales and make a record thereof of
23 the sales. in a book to be kept by him in his office for that
24 purpose, in which he shall describe The judge of probate, or
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 HB201
1 his or her designee, shall include all of the following in the
2 record:
3 "(1) Descriptions of each parcel of real estate sold
4 and state to whom sold, the.
5 "(2) The price paid by the purchaser, the.
6 "(3) The date of sale and, if no sale was effected,
7 stating that fact, and the reason thereof, and also in
8 separate columns the.
9 "(4) The amounts, in separate columns, as taken from
10 the book or docket in which the decrees are entered, of each
11 kind of tax penalties and of the fees and costs in each case,
12 and he must also.
13 "(c) The judge of probate shall enter in such the
14 docket, in each case, the land sold under the decree in that
15 case, the purchaser thereof and the amount at for which it was
16 sold."
17 Section 2. This act is remedial and curative and
18 shall be retroactive to validate any prior sale of land for
19 taxes conducted in accordance with this act.
20 Section 3. This act shall become effective on the
21 first day of the third month following its passage and
22 approval by the Governor, or its otherwise becoming law.
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 HB201
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2
3
4 Speaker of the House of Representatives
5
6 President and Presiding Officer of the Senate
7 House of Representatives
8 I hereby certify that the within Act originated in
9 and was passed by the House 23-FEB-21.
10
11 Jeff Woodard
12 Clerk
13
14
15
16 Senate 17-MAY-21 Passed
17
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Statutes affected:
Introduced: 40-10-15
Enrolled: 40-10-15