The bill HB335 amends various sections of the Code of Alabama 1975 concerning tax lien auctions and sales, introducing new provisions and modifying existing regulations. Key changes include the requirement that public auctions for tax liens occur between 8:30 a.m. and 4:00 p.m., and that tax collecting officials must notify delinquent taxpayers at least 30 days prior to the auction. The bill also 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 clarifies the purchase price for tax liens to include all delinquent taxes, interest, penalties, and fees.

Further amendments expand the rights of tax lien certificate holders, allowing them the first right to purchase subsequent tax liens on the same property, and stipulating that they cannot enter or possess the property until a deed is obtained. The bill also broadens the definition of who can redeem tax liens and requires tax collecting officials to notify property owners of tax lien sales. Notably, it prohibits tax assessors and related personnel from having financial interests in tax lien purchases, with violations rendering such sales void. The bill introduces a new section that allows original or certified records from tax officials to serve as prima facie evidence in legal proceedings related to tax lien auctions, and it is 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