SB256 Alabama 2025 Session

Summary

Primary Sponsor

David Sessions Senator

Republican

Session

2025 Regular Session

Title

Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.

Description

Under existing law, a "municipal code lien" does not include a lien previously certified to the tax collector for the county for inclusion on the tax bill associated with real property for costs such as weed liens.

Under existing law, Class 2 municipalities do not currently have a separate provision in the law that addresses the determination of a prevailing bidder, during a tax auction, when the Class 2 municipality is a bidder and the bid result ends in a tie.

Also under existing law, a holder of a tax lien certificate is not authorized to enter a property for which it holds a tax lien to make repairs.

This bill would provide for amending the definition of "municipal code liens" to allow a Class municipality to include certain weed liens on the tax bill if the total amount of the lien, excluding penalties and interest, is more than 50 percent of the fair market value of the property as determined by the Mobile Revenue Commissioner.

This bill would provide for a Class municipality to be deemed the prevailing party in an on-line or in-person auction where the municipality bids on the property and the bid results in a tie.

SB256 INTRODUCED This bill would also authorize a Class municipality to enter property upon which it has a tax lien to make repairs and would clarify that the issuance of a tax lien certificate does not extinguish its lien for the cost of repairs.

The bill would further provide that a tax collecting official may sell a tax lien certificate that remains unsold for at least three years for the best price offered by a Class 2 municipality, a designated nonprofit entity, or governmental entity.

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Subjects

Mobile County