The bill authorizes the Lee County Revenue Commissioner to take over the responsibilities related to the redemption of land for taxes, which were previously handled by the Judge of Probate. Specifically, it stipulates that the procedures for land redemption will remain the same as outlined in existing Alabama law, but all duties previously assigned to the probate judge will now be performed by the revenue commissioner, effectively relieving the judge of these responsibilities.

Additionally, the bill allows the revenue commissioner to charge an administrative fee for processing tax redemptions, with the fee capped at fifty dollars ($50). All fees collected will be directed into the county's general fund. The act is set to take effect immediately upon passage.

Statutes affected:
Introduced: 40-10-121, 40-10-122, 40-10-125, 40-10-130, 40-10-133
Enrolled: 40-10-121, 40-10-122, 40-10-125, 40-10-130, 40-10-133