HB396 Alabama 2012 Session

Summary

Primary Sponsor

Steve McMillan

Republican

Session

Regular Session 2012

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

HB396 clarifies real estate sales for unpaid taxes by specifying which portion of a parcel can be sold and by counting advertising costs as sale expenses.

What This Bill Does

If enacted, the tax collector or revenue commission must offer for sale each parcel so that only the portion needed to satisfy the tax decree and the sale's expenses is sold. Advertising costs must be included as expenses of the sale for each parcel. No sale may be made for less than the amount of the decree plus expenses. The act becomes effective on the first day of the third month after it is enacted and approved by the Governor.

Who It Affects

• Tax collectors or revenue departments: must implement the revised approach for selling parcels and include advertising costs as part of sale expenses.
• Owners of real estate facing a tax sale: their parcels may be offered and sold in smaller portions with advertising costs included in the expenses.

Key Provisions

• Amends Section 40-10-16 to require offering only the portion of a parcel necessary to satisfy the decree and sale expenses.
• Requires including advertising costs for each parcel as part of the sale expenses.
• Prohibits selling for less than the decree plus expenses.
• Establishes the effective date as the first day of the third month after passage and Governor 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