The bill amends the Code of Alabama 1975 to enhance the authority of Class 2 municipalities regarding the management of properties with outstanding tax liens. It revises the definition of "municipal code liens" to clarify that these liens stem from non-payment of fines, penalties, or costs related to housing and building code enforcement. New provisions allow these municipalities to enter properties with tax lien certificates to perform necessary repairs, with the costs of such repairs excluded from the property's redemption price. Additionally, the bill introduces a process for the sale of unsold tax lien certificates, enabling municipalities to acquire them at the best price after a specified period, without needing to pay all due taxes, penalties, and interest before foreclosure.

Furthermore, the bill deletes certain legal language that previously limited the definition of municipal code liens and the rights of tax lien certificate holders. It ensures that unsold tax liens remain available for future auctions and mandates reporting to the county commission for any unsold liens when seeking approval for assessment errors. The act is set to take effect on October 1, 2025, and aims to improve the management of tax liens and associated properties while serving public interests.

Statutes affected:
Introduced: 11-40-62, 40-10-184, 40-10-198, 40-10-199
Engrossed: 40-10-198, 40-10-199
Enrolled: 40-10-198, 40-10-199