SB326 Alabama 2016 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2016

Title

Taxation, tax sales, judge of probate authorized to use contracted services, products, or electronic means to sell property for unpaid taxes, Sec. 40-10-15 am'd.

Summary

Allows Alabama probate judges to use contracted services, products, or electronic means to sell property for unpaid taxes.

What This Bill Does

The bill amends Section 40-10-15 to let probate judges perform tax sale duties using contracted services, products, or electronic means. It retains the current sale location and process described for tax sales, but adds flexibility for alternative methods of carrying out duties. It also authorizes the judge to recover the costs of contracted services plus reasonable attorney's fees and court costs in actions to collect delinquent taxes, interest, and costs. This gives counties more flexibility in how tax sales are conducted and how costs are recovered.

Who It Affects

• Judges of probate and county governments — gain authority to use contracted services, products, or electronic means to conduct tax sales and collect related costs and fees.
• Property owners with unpaid taxes and potential buyers of tax-eligible property — may see changes in how sales are carried out (potentially via electronic or contracted services) and in the way costs and fees are recovered in delinquent tax actions.

Key Provisions

• Amends Section 40-10-15 to permit probate judges to perform tax sale duties by contracted services, products, or electronic means.
• Maintains the traditional sale framework described in subsection (a) but allows judges to use contracted services or electronic means to perform duties as described in subsection (b).
• Authorizes the collection of contracted services costs and reasonable attorney's fees and court costs in actions to recover delinquent taxes, interest, and costs.
• Effective date: becomes law on the first day of the third month after passage and governor's 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

Tax Sales