The bill HB335 amends various sections of the Code of Alabama 1975 concerning tax lien auctions and sales, introducing new regulations and modifying existing provisions. Key changes include stipulating that public auctions for tax liens must occur between 8:30 a.m. and 4:00 p.m., and requiring tax collecting officials to notify delinquent taxpayers at least 30 days prior to the auction. The bill mandates the creation of a tax lien auction list, which will include unsold tax liens and property details, and establishes that interest will continue to accrue on unsold tax liens. Additionally, it outlines the process for determining the winning bidder in case of a tie during auctions and adjusts fees associated with tax lien purchases, including a new administrative fee of $45.

Further modifications include clarifying the rights of tax lien certificate holders, such as prohibiting them from entering or possessing the property until a deed is received, and providing protections against civil or criminal liability for certain violations. The bill expands the list of individuals who can redeem a tax lien and specifies that statutory fees incurred by the holder will be added to the redemption amount. It also establishes that tax assessors and related officials must not have a financial interest in tax lien purchases, with violations classified as a Class C misdemeanor. A new section, §40-10-202, is added to state that certified copies of tax records will serve as prima facie evidence in legal proceedings related to tax lien auctions, with the act set to take effect on June 1, 2024.

Statutes affected:
Introduced: 40-10-182, 40-10-183, 40-10-184, 40-10-186, 40-10-187, 40-10-191, 40-10-193, 40-10-198, 40-10-199, 40-10-200
Engrossed: 40-10-182, 40-10-183, 40-10-184, 40-10-186, 40-10-187, 40-10-191, 40-10-193, 40-10-198, 40-10-199, 40-10-200
Enrolled: 40-10-182, 40-10-183, 40-10-184, 40-10-186, 40-10-187, 40-10-191, 40-10-193, 40-10-198, 40-10-199, 40-10-200