The bill amends Sections 40-10-132 and 40-10-134 of the Code of Alabama 1975, empowering the Land Commissioner 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 comprehensive listing of all lands bid in, detailing legal descriptions, tax amounts due, and bid dates. After three years from the date of sale, unsold or unredeemed properties can be sold through various methods, including private sales to municipalities or counties, regardless of outstanding taxes. Properties that remain unsold for five years may be auctioned online, with the auction process set to begin on January 1, 2025, facilitated by a nationally recognized auction company on a contingency fee basis. Additionally, the bill introduces new requirements for notifying property owners about the auction of the state's tax lien interest. 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 also tasked with advertising the auction and clarifying to potential bidders that they will not receive clear title to the land, as they are bidding on the tax lien interest. The distribution of auction proceeds is outlined, with funds from properties with state, county, and municipal taxes divided equally among the State General Fund, county general fund, and municipality, while properties with only state and county taxes will split proceeds between the State General Fund and the county general fund. The act is set to take effect on October 1, 2024.