HB143 Alabama 2018 Session

Summary

Primary Sponsor

Arnold MooneyRepresentative

Republican

Session

Regular Session 2018

Title

Revenue Dept., sale of state land, employment of auction company, Sec. 40-10-134 am'd.

Summary

HB 143 requires tax-delinquent lands to be sold at public auction through a nationally recognized auction company, and the state's tax lien interests on those lands to be auctioned, starting in 2019.

What This Bill Does

Starting in 2019, lands not redeemed within five years must be sold at public auction through a nationally recognized auction company, rather than by private sale. The sale will be of the state's tax lien interest on those lands, and bidders are informed that they may not receive clear title and that there may be other liens. The Department of Revenue will publish notices, oversee advertising, and distribute auction proceeds to state, county, and, when applicable, municipal governments.

Who It Affects

• Property owners or holders of lands sold for taxes that have not been redeemed, who will be subject to public auction of the tax lien interests and must receive notice.
• Local governments (state, county, and municipalities) that will receive a portion of the auction proceeds.

Key Provisions

• Beginning in 2019 and every five years thereafter, the Land Commissioner must contract with a nationally recognized auction company to sell the state's tax lien interests at public auction for lands not redeemed or not sold within five years.
• The auction company is responsible for advertising the auction and must include a disclaimer that purchasers are bidding on tax lien interests, not clear title, and that other liens may exist.
• The Land Commissioner must provide at least 30 days of notice on the Department of Revenue website before the auction, listing properties and auction details, with updates allowed without restarting the notice period.
• The price quotes used in auctions include an active price quote that remains valid for 20 calendar days, and the contract allows for a contingency-based fee to the auction company with expenses borne by the company.
• Proceeds from the auctions are distributed as follows: if municipal millages are included, one-third to the state, one-third to the county, and one-third to the municipality; if no municipal millage is included, one-half to the state and one-half to the county.
• The Department of Revenue will issue rules necessary to implement the section under the Alabama Administrative Procedure Act.
• The act becomes effective immediately after the Governor signs it.

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

Subjects

Revenue Department