HB12 Alabama 2019 Session

Summary

Primary Sponsor

Connie C. Rowe

Republican

Session

Regular Session 2019

Title

Taxation, sale of land for delinquent taxes, notice, requirements further provided for, address of property to be included, Sec. 40-10-14 am'd.

Summary

HB 12 would require that advertisements for the sale of land for delinquent taxes include the street address of each property.

What This Bill Does

It amends Section 40-10-14 to add a requirement that notices for probate court sales of land for taxes must include the street address of each property, in addition to existing notice details. It also requires notices to state the precinct where the property is located, except in counties where the tax assessor is not required to list by precincts. The change does not affect tax collection or ongoing legal actions and takes effect on the first day of the third month after passage/approval.

Who It Affects

• Property owners with delinquent taxes, as their sale notices will now include the street address to improve identification and notice clarity.
• Local government officials and offices involved in tax sales notices (probate court, tax collector, tax assessor, etc.) and the counties they serve, who must include street addresses (and possibly precinct information) in advertisements.

Key Provisions

• Amends Section 40-10-14 to require the street address, if any, of each property to be included in all advertisements for sale of real estate for taxes.
• Requires notices to include the precinct in which the property is situated, unless the county tax assessor is not required to list by precincts.
• States that the amendment does not affect tax collection or discontinue any existing suits or actions.
• Provides that the act becomes effective on the first day of the third month following its 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

Taxation