HB278 Summary

• Amends Section 40-10-16, Code of Alabama 1975, regarding the sale of real estate for nonpayment of taxes to clarify tax collector duties in conducting such sales.

• Requires tax collectors to offer each parcel of real estate individually for sale, selling only the portion necessary to satisfy the tax decree and related expenses for that specific parcel.

• Includes advertising costs as part of the expenses of sale that must be satisfied through the real estate sale.

• Maintains the requirement that no sale shall be made for less than the total amount of the decree and all expenses combined.

• Becomes effective on the first day of the third month following passage and approval by the Governor.