HB335 Enrolled is a bill that revises the procedures and regulations for tax lien auctions and sales in Alabama. It specifies auction times, notification requirements for delinquent taxpayers, and the process for preparing auction lists and conducting auctions, including the starting interest rate for bids and resolution of tied bids. The bill also addresses the purchase and transfer of tax lien certificates, the accrual of interest on unsold tax liens, and the payment of an administrative fee. It includes insertions such as specific auction hours and the treatment of unsold tax liens, as well as deletions like the removal of certain fees and the retention of unsold tax liens by the county.

Additionally, the bill amends the rights and responsibilities related to tax lien certificates, including the transfer process, the creation of security interests, and the notification of property owners. It outlines the rights of certificate holders, such as the first right to purchase subsequent tax liens, and the redemption process, including statutory fees and remedies available to certificate holders. The bill also modifies the sale of unsold tax liens and establishes new evidence rules for trials involving tax liens. It introduces conflict of interest provisions, making it a Class C misdemeanor for certain officials to have a financial interest in tax lien purchases, and declares any such sale void. The bill's provisions apply to tax liens for which a final judgment in a foreclosure and quiet title action has not been rendered by June 1, 2024, and it becomes effective on that date.

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