HB 214

Relating to Mobile County; to amend Act 2015-265 of the 2015 Regular Session, to clarify Legislative intent regarding the transfer of duties, responsibilities, and liabilities from the judge of probate to the revenue commissioner with regard to the sale of land sold for failure to pay taxes; and to provide retroactive effect.

Section 1

Section 2 of Act 2015-265 (2015 Regular Session) is amended to read as follows:

Section 2. "(a) All duties, responsibilities, and liabilities regarding the sale of real property sales for failure to pay ad valorem taxes and any subsequent redemption heretofore currently performed by the judge of probate shall be transferred to and shall be performed by the revenue commissioner. The revenue commissioner shall have the administrative responsibility of conducting sales of real property for failure to pay ad valorem taxes, including the duty of publishing the list of delinquent taxpayers and providing notice for and conducting the sale and execution of tax deeds, as appropriate, following a sale of real property for failure to pay ad valorem taxes.

(b) Notwithstanding subsection (a), the judge of probate shall retain exclusive subject matter jurisdiction over any proceeding involving a statutory redemption claim with regard to real property sold for taxes."

Section 2

The provisions of this act are severable. If any part of this act is declared invalid or unconstitutional, that declaration shall not affect the part which remains.

Section 3

(a) The purpose of this act is to clarify the intent of the Legislature in the enactment of Act 2015-265 of the 2015 Regular Session, and for that purpose this act is remedial and curative. (b) This act shall apply retroactively to August 1, 2015, the effective date of Act 2015-265.

Section 4

This act shall be effective immediately upon its passage and approval by the Governor, or its otherwise becoming law.