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 sale date, unredeemed properties can be sold through various methods, including private sales to municipalities or counties, or to land bank authorities, regardless of outstanding taxes. If properties remain unredeemed for five years, they may be sold via online public auction, which will begin on January 1, 2025. Additionally, the bill introduces new requirements for auctioning the state's tax lien interest on properties. 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 buyers 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 into three equal shares for the State General Fund, county general fund, and municipality, while properties with only state and county taxes will split funds into two equal shares. The act is set to take effect on October 1, 2024.