HB106 Alabama 2022 Session

Summary

Primary Sponsor

Corley EllisRepresentative

Republican

Session

Regular Session 2022

Title

Revenue, local tax collecting officials, authorized to conduct on-line public auctions for collection of delinquent property taxes, Sec. 40-10-199.1 added; Secs. 40-10-180 to 40-10-188, inclusive, 40-10-191, 40-10-193, 40-10-194, 40-10-197, 40-10-199 am'd.

Summary

HB106 would let Alabama counties run online public auctions to collect delinquent property taxes and create new foreclosure options for unsold tax liens after five years, with related procedures.

What This Bill Does

It authorizes the county tax collecting official to conduct tax lien auctions online (in addition to in-person), and sets notices, list preparation, bidding rules, and record-keeping requirements. It adds a new foreclosure option after five years of an unsold lien, allowing the county to transfer the property to a municipality, county, or the state, with specific steps for title searches, notices, and court action. Redemption rights remain, with clear processes for paying the delinquent amount and associated fees to redeem a lien, and it outlines certificate issuance, transfers, and private sale of unsold liens.

Who It Affects

• Property owners with delinquent property taxes who may have their tax liens auctioned online, receive notices, and potentially face foreclosure if liens are not redeemed.
• Countys, municipalities, mortgagees, lien purchasers/investors, and other public or private entities involved in the tax lien process, who gain authority to conduct online auctions, manage liens, pursue foreclosure after five years, and possibly acquire property for public use.

Key Provisions

• Authorizes and prescribes procedures for online tax lien auctions conducted by the county tax collecting official, including notices to delinquent taxpayers, publication options, and bidding processes (tie-breaking by lottery or random generator for online auctions).
• Requires preparation of a tax lien auction list with property and owner details, and sets fees, certificate issuance, and redemption mechanics (including a $20 origination fee and a $45 administrative fee; redemption pays taxes, interest, penalties, and costs with a specified interest rate).
• Adds Section 40-10-199.1 to allow foreclosure of unsold tax liens after five years, enabling counties to convey property to municipalities, counties, or the state for public use, with required title searches, notices, and court actions; outlines cost reimbursement to the county by the state when property goes to the state.
• Maintains and clarifies redemption rights, transferability of tax lien certificates, private sale of unsold liens, and record-keeping requirements documenting auctions and transfers.

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