HB278 Alabama 2011 Session

Summary

Primary Sponsor

Randy Davis

Republican

Co-Sponsors

Harry ShiverSteve McMillan

Session

Regular Session 2011

Title

Real estate, sale for nonpayment of taxes, property to be sold clarified, advertising costs included in expenses of sale, Sec. 40-10-16 am'd.

Summary

HB278 clarifies which real estate is sold for nonpayment of taxes and adds advertising costs to the sale expenses.

What This Bill Does

If passed, the bill would change how tax-delinquent properties are sold by allowing only the necessary portion of a parcel to be sold to satisfy the tax decree and sale expenses. It requires the cost of advertising for each parcel to be included as part of the sale expenses. It also makes clear that no sale can occur for less than the amount of the decree plus expenses. It clarifies which property is subject to these sales.

Who It Affects

• Tax collectors or revenue commissions, who would implement the sale and must include advertising costs as expenses
• Property owners whose parcels are subject to tax sale, who could have portions of their parcels sold to cover the decree and costs

Key Provisions

• Amends Section 40-10-16 to allow offering only the necessary portion of a parcel for sale to satisfy the decree and the expenses of the sale
• Requires the cost of advertising for each parcel to be included as part of the sale expenses
• Prohibits any sale from being made for less than the amount of the decree and the expenses
• Clarifies which property is to be sold
• Sets effective date: first day of the third month after passage/approval

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Property, Real and Personal