SB325 Alabama 2022 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Session

Regular Session 2022

Title

Land redemptions; clarifies that judicial redemption actions by landowner to recover property sold for delinquent taxes does not by itself revest property to delinquent owner

Summary

SB325 clarifies that after a delinquent-tax sale, the time limits for judicial redemption apply only to the property owner, not the tax purchaser, and explains possession and tax‑lien implications.

What This Bill Does

It amends the redemption rules so that the three-year window to redeem is an owner-specific limit and the tax purchaser is not bound by those limits. It adds a one-year extension for owners who were under 19 or insane at the time of sale once disability is removed. It allows no time limit for recovery by an owner who has retained possession, and clarifies that possession can be constructive; the tax purchaser keeps a tax lien on the property until the owner pays in a recovery action.

Who It Affects

• Property owners whose real estate was sold for delinquent taxes: their redemption time limits become owner-specific, with potential extensions for minors or incapacitated owners, and the possibility of no time limit if they retained possession.
• Tax purchasers: they are not subject to the owner's redemption time limits and retain a tax lien on the property until the owner completes a recovery action to pay taxes and other costs.

Key Provisions

• The three-year judicial redemption window is applied only to the owner attempting to recover the property; the tax purchaser is not bound by these limits.
• Owners under 19 or insane at the time of sale get an additional one-year period after disability removal to bring a recovery action.
• If the owner has retained possession, there is no time limit for recovery by the owner; possession may be actual or constructive.
• The tax purchaser retains a tax lien on the property for all taxes, insurance, improvements, attorney fees, costs, and interest until the owner pays in a recovery action.
• The act does not automatically revest the property in the owner without a recovery action.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Opinion/Research