The bill amends Sections 40-10-132 and 40-10-134 of the Code of Alabama 1975, granting the Land Commissioner the authority to sell state-owned land that has been bid in under specific conditions. Key provisions include the requirement for the Land Commissioner to maintain a detailed listing of all lands bid in, including legal descriptions, taxes due, and bid dates. After three years from the date of sale, unsold or unredeemed properties may be sold through various methods, including private sales to municipalities or counties, and potentially to land banks. The bill also introduces online public auctions for properties that remain unsold after five years, regardless of taxes and interest due, with the auction process beginning on January 1, 2025. Additionally, the bill mandates that the Department of Revenue must notify the owners of record or interested parties about the auction date and provide details through a publication on its website for at least 30 days prior to the auction. The auction company is required to advertise the auction and inform potential buyers that they will be bidding on the tax lien interest, which may have additional liens, and thus will not receive clear title to the land. The distribution of funds generated from the auction is also outlined, with specific allocations for state, county, and municipal taxes. The act is set to become effective on October 1, 2024.