SB44 Alabama 2017 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Hank Sanders
Democrat
Session: Regular Session 2017
Title: Taxation, sale of land for unpaid tax interest on tax, abolished, Sec. 40-10-121 am'd.
Summary: SB44 changes how interest is calculated when redeeming land sold for unpaid taxes, limiting interest to taxes due at the time of default rather than all taxes accumulated since the sale.
What This Bill Does
It amends the redemption rule to require interest only on taxes due at the time of default. The redemption process still requires paying the sale amount plus related costs, but the interest on taxes is limited to those taxes due when default occurs. The bill also outlines how annual assessment values are set for years after the sale, allows protests and Board of Equalization review, and clarifies handling of municipal taxes; it becomes effective for certain delinquent actions starting October 1, 2016 (applicable to delinquencies on or after January 1, 2017).

Who It Affects
Redeemers (individuals or entities seeking to redeem land sold for unpaid taxes) would see a change in interest charges, paying only on taxes due at the time of default rather than on all taxes since the sale.
Local government actors (probate judges, tax assessors, the Board of Equalization, and municipalities) involved in the redemption process would experience changes in procedures for assessing post-sale values, handling protests, and collecting taxes.

Key Provisions
Amends Section 40-10-121 to require interest on redemption to be paid only on taxes due at the time of default.
Allows the redemption process to proceed via probate judge with the tax assessor determining annual values for years after the sale, subject to protest and Board of Equalization review.
Requires inclusion of municipal taxes and related interest for lands within municipalities, with these amounts treated like other taxes for redemption purposes.
Effective date: the act applies to actions delinquent on or after January 1, 2017, with its effective date set for October 1, 2016.

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