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

Description

Under existing law, after a parcel of property has been sold for the owner's failure to pay ad valorem taxes assessed against that property, if the owner has not redeemed the property within three years from the tax sale, the tax purchaser may demand a tax deed. After the tax purchaser becomes eligible to demand the tax deed, the only way an owner may redeem the property is by bringing a civil action against the tax purchaser to recover the property. This action is known as judicial redemption and must be brought within a three-year period after the date the tax purchaser becomes eligible to demand the tax deed, unless the owner remains in possession of the property.

This bill would further provide that the limits for judicial redemption apply only to the owner of property to recover that property and that the tax purchaser is not subject to these limitations.

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Subjects

Opinion/Research