SB402 Alabama 2021 Session

Updated Feb 26, 2026

Low Interest

Summary

Primary Sponsor: William “Bill” M. BeasleySenator
Democrat
Session: Regular Session 2021
Title: Bullock Co., revenue commissioner, tax sales, redemption fee, add'l
Summary: In Bullock County, SB402 allows the revenue commissioner to charge an additional $25 administrative fee for redeeming land from tax sales, with the money going to the county's general fund to support the revenue office.
What This Bill Does
It adds a new $25 administrative fee to be paid by the party redeeming land from Bullock County tax sales, on top of existing costs. The fee must be paid prior to the completion of the redemption and is in addition to the fee provided in Section 40-10-122. The collected funds are deposited into the Bullock County General Fund earmarked for the operation of the office of the revenue commissioner. The act becomes effective on the first day of the third month following its passage and approval by the Governor (or becoming law otherwise).

Who It Affects
People or entities redeeming land from Bullock County tax sales must pay the new $25 administrative fee.
The Bullock County Revenue Commissioner’s Office (and the Bullock County General Fund) will receive and use the fee to support the revenue office.

Key Provisions
Authorizes the Bullock County Revenue Commissioner to charge and collect an additional administrative fee of twenty-five dollars ($25) for redemption of land from tax sales.
The $25 fee is in addition to any other costs and fees due, including the fee provided in Section 40-10-122, Code of Alabama 1975, and must be paid prior to the completion of the redemption.
The fee shall be deposited in the Bullock County General Fund earmarked for the operation of the office of the revenue commissioner.
This act becomes effective on the first day of the third month following its passage and approval by the Governor, or its becoming law otherwise.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Bullock County