HB201 Summary

• Amends Section 40-10-15 of the Code of Alabama 1975 to authorize tax sale auctions to be conducted on the premises of or within the courthouse or courthouse annex of the county instead of requiring sales to occur in front of the courthouse door.

• Requires the judge of probate or designee to attend sales and maintain a record that includes descriptions of parcels sold, purchaser names, prices paid, dates of sale, and amounts of taxes, penalties, fees, and costs for each case.

• Directs the judge of probate to enter sale information in the docket including the land sold, the purchaser, and the amount for which it sold.

• Makes the act retroactive to validate any prior land sales for taxes conducted in accordance with the amended statute.

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