HB22 Alabama 2021 Session

Summary

Primary Sponsor

Jim HillRepresentative

Republican

Session

Regular Session 2021

Title

Taxation, sale of land for taxes, location of sales, further provided, Sec. 40-10-15 am'd.

Summary

HB22 lets tax sales of land occur on courthouse premises, updates how sales are recorded, and makes past sales valid retroactively.

What This Bill Does

It allows tax sales to occur on the premises of or within the county courthouse, rather than only in front of the courthouse door, with sales held from 10:00 AM to 4:00 PM by the highest cash bidder and continuing daily until all parcels are sold. The judge of probate or a designee must attend and record each sale in a dedicated public record, noting parcel details, purchaser, sale price, date, and any reasons if no sale, plus separate columns for taxes, penalties, fees, and costs. The bill also makes nonsubstantive technical updates to current language and states the law is remedial and curative with retroactive effect to validate prior sales made under these terms. It becomes law on the first day of the third month after governor approval.

Who It Affects

• Landowners or property owners facing tax sales, because the sale location and record-keeping requirements change and past sales may be retroactively validated.
• County government (judge of probate and staff) and tax-sale buyers, because they must conduct and document sales at the courthouse and maintain detailed records; retroactive validation could affect previously completed sales.

Key Provisions

• Amends Section 40-10-15 to authorize tax sales to occur on the premises of or within the courthouse.
• Sales conducted as public outcry to the highest bidder for cash, between 10:00 AM and 4:00 PM, continuing from day to day until all parcels are sold.
• The judge of probate or designee must attend and record each sale in a dedicated book, including parcel descriptions, purchaser, sale price, date, and a breakdown of taxes, penalties, fees, and costs.
• Provides retroactive, remedial, and curative effect to validate prior land-for-tax sales conducted under this act.
• Includes nonsubstantive, technical revisions to update language to current style and specifies the act’s effective date as the first day of the third month after governor approval.

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