HB196 Alabama 2024 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: Reed IngramRepresentative
Republican
Session: Regular Session 2024
Title: Sale of tax-delinquent land; Land Commissioner authorized to contract with online auction to sell certain lands
Summary: The bill allows the Land Commissioner to use online auctions to sell tax-delinquent land after a five-year waiting period and sets rules for how those sales and the proceeds would work.
What This Bill Does
It authorizes the Land Commissioner to contract with a nationally recognized online auction company to conduct public online sales of tax-delinquent lands that have not been redeemed after five years. It also outlines sale options, notice requirements, buyer warnings that title is not clear, and how the sale proceeds are distributed among state, counties, and municipalities.

Who It Affects
Owners of tax-delinquent land and holders of tax lien certificates, who may face online sale or have an option to purchase at private sale if offered, and must receive notice of auctions.
State, counties, and municipalities receive proceeds from sales, and tax authorities' funds are impacted by the distribution rules.

Key Provisions
Authorizes Land Commissioner to contract with an online auction company to sell tax-delinquent land that has passed the three-year administrative redemption period and not been redeemed.
Allows online public auctions of such lands after five years from sale, with sale conducted for the best price irrespective of taxes due, under conditions in 40-10-134.
Requires notice to landowners and interest holders via the Department of Revenue website at least 30 days before auction; amendments to the list may occur without restarting the notice period.
Sets contingency-fee terms for the auction company (up to 15% of the winning bid, all expenses borne by company) and requires advertising including a notice that buyers will not receive clear title.
Specifies how sale proceeds are distributed: three equal shares to State General Fund, county general fund, and municipality when taxes include state, county, and municipal amounts; or two shares when only state and county taxes are involved.
Effective date: October 1, 2024, with related online-auction provisions applying after January 1, 2025.

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