SB111 Alabama 2021 Session

Summary

Primary Sponsor

Tom ButlerSenator

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

SB111 lets counties hold tax land sales at the courthouse premises, requires detailed recording of each sale, and makes the changes retroactive to validate past sales.

What This Bill Does

The bill authorizes tax sales to occur on the premises of the county courthouse or courthouse annex as a public outcry auction to the highest bidder for cash, between 10:00 A.M. and 4:00 P.M., continuing until all parcels in the decree are sold. The judge of probate or their designee must attend and record the sale in a dedicated book, including parcel descriptions, purchaser, price, date, whether a sale occurred, and amounts for tax penalties and costs in separate columns. The judge must also enter in the docket the land sold, the purchaser, and the sale amount. The act is remedial and curative and retroactive to validate any prior land-for-tax sales conducted under it, and it becomes effective on the first day of the third month after passage and approval.

Who It Affects

• Property owners whose land is subject to tax sales
• Bidders and buyers participating in tax-sale auctions
• Judge of probate and county staff who conduct and record the sales

Key Provisions

• Sales may be conducted on courthouse premises or courthouse annex as a public outcry auction to the highest cash bidder between 10:00 A.M. and 4:00 P.M., continuing daily until all parcels are sold
• The judge of probate or designee must attend and create a formal sale record detailing parcel descriptions, purchaser, sale price, date, sale status, and separate columns for tax penalties and costs
• The docket must record the land sold, the purchaser, and the amount for which it was sold
• The act is remedial and curative with retroactive effect to validate prior qualified tax sales; it becomes effective on the first day of the third month after passage/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