HB201 Alabama 2021 Session

Summary

Primary Sponsor

Jim HillRepresentative

Republican

Session

Regular Session 2021

Title

Taxation, sales of land for taxes, conducted on premises of or within courthouse or courthouse annex, Sec. 40-10-15 am'd.

Summary

HB201 allows tax-sale auctions of land to be held on courthouse grounds, updates how those sales are recorded, and applies retroactively.

What This Bill Does

It authorizes tax-sale auctions to be held in front of the courthouse or courthouse annex, as public outcry auctions to the highest bidder for cash, from 10:00 a.m. to 4:00 p.m., until all parcels in the decree are sold. The judge of probate or a designee must attend the sales and record details in a dedicated book, including parcel descriptions, buyer, price, sale date, and whether a sale occurred, with separate columns for penalties and costs. The judge must also enter in the docket the land sold, the purchaser, and the amount for which it sold. The act is remedial and curative, retroactive to validate prior sales conducted under these rules, and becomes effective on the first day of the third month after its passage.

Who It Affects

• Property owners whose land is subject to tax sales; the sale process is moved to courthouse premises and there are explicit recording requirements they are now subject to.
• Purchasers at tax sales and the county probate staff; buyers participate in courthouse auctions and the probate judge must attend and maintain detailed sale records.

Key Provisions

• Sales conducted on courthouse premises (front of the courthouse or courthouse annex) as public outcry auctions, to the highest bidder for cash, between 10:00 A.M. and 4:00 P.M., continuing day to day until all parcels in the decree are sold.
• The judge of probate or designee must attend the sales and record each sale in a dedicated book, including parcel descriptions, purchaser, price, date, sale status, and separate columns for penalties and costs.
• The judge of probate must enter in the docket the land sold, the purchaser, and the sale amount.
• The act is remedial and curative with retroactive effect to validate prior tax land sales conducted under these provisions, and becomes effective on the first day of the third month after passage.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation