HB371 Alabama 2022 Session

Updated May 17, 2022

Summary

Primary Sponsor: Corley EllisRepresentative
Republican
Session: Regular Session 2022
Title: Revenue, local tax collecting officials, tax lien auctions, procedures to conduct on-line public auctions for collection of delinquent property taxes, further provided for, 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: HB371 allows Alabama counties to use online public auctions to collect delinquent property taxes by selling tax liens and updates the related procedures.
What This Bill Does
It authorizes online tax lien auctions as an option (along with in-person auctions) and lets each county choose whether to use tax liens or sell property to collect delinquent taxes. It requires public notice or online posting when a county changes its chosen method and sets publication and auction announcement rules. It provides detailed rules for tax liens, including how liens are listed, how buyers pay, the certificates issued, transferability, and how redemption and foreclosure work, plus required record-keeping.

Who It Affects
Property owners with delinquent property taxes (and their mortgagees or other interest holders) who may have tax liens auctioned, will receive notices, may redeem liens by paying required amounts, and could face foreclosure if not redeemed.
County tax collecting officials and counties who administer and run auctions (including online auctions), publish notices, maintain lien records, issue certificates, and collect related fees.

Key Provisions
Provision 1: Authorizes online tax lien auctions and empowers counties to choose between selling tax liens or selling property to collect delinquent taxes, with the new Section 40-10-201 permitting online or in-person auctions.
Provision 2: Establishes detailed mechanics for tax lien sales and redemption—liens lists and notices, purchase price, sale certificates, transferability, redemption amounts and fees, foreclosure procedures, and record-keeping (including notices to owners and record-keeping requirements).

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