HB214 Alabama 2019 Session

Summary

Primary Sponsor

Chris PringleRepresentative

Republican

Session

Regular Session 2019

Title

Mobile Co., transfer of duties from judge of probate to revenue commissioner, legislative intent clarified, Act 2015-265, 2015 Reg. Sess., am'd.

Summary

HB 214 shifts responsibility for selling land for unpaid property taxes from the Mobile County judge of probate to the county revenue commissioner, with retroactive effect to 2015.

What This Bill Does

It moves all duties, responsibilities, and liabilities for tax sale administration (publishing delinquent lists, giving notice, conducting the sale, and issuing tax deeds) from the judge of probate to the revenue commissioner. The judge of probate still handles redemption-related matters in these cases. The change is retroactive to August 1, 2015, and the act takes effect immediately upon the governor's approval.

Who It Affects

• Mobile County revenue commissioner: gains the administrative responsibility for tax sale proceedings and related duties.
• Judge of probate: loses most tax-sale administration duties but retains exclusive jurisdiction over redemption proceedings.

Key Provisions

• Transfers all duties and liabilities for sale of real property for unpaid ad valorem taxes from the judge of probate to the revenue commissioner.
• Revenue commissioner is responsible for publishing the delinquent taxpayer list, providing notice, conducting the sale, and handling tax deeds after a sale.
• Judge of probate retains exclusive jurisdiction over redemption-related proceedings for properties sold for taxes.
• The act clarifies legislative intent and is retroactive to August 1, 2015 (the effective date of Act 2015-265).
• The act becomes effective immediately upon the 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

Mobile County