SB128 Alabama 2022 Session

Sponsors

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.

Description

Existing law provides for the sale of property for unpaid taxes through public auction.

The public auctions are required to be held in person.

This bill would authorize the tax collecting official of a county to conduct public auctions through an online method and would provide for the procedures for to conduct the online auctions.

Relating to taxation; to amend Sections 40-10-180, 40-10-181, 40-10-182, 40-10-183, 40-10-184, 40-10-185, 40-10-186, 40-10-187, 40-10-188, 40-10-191, 40-10-193, 40-10-194, 40-10-197, 40-10-199, Code of Alabama 1975; to add Section 40-10-199.1 to the Code of Alabama 1975; to authorize and provide procedures for the use of an online public auction for the collection of delinquent property taxes.

Subjects

Taxation