HB22 Summary

• Amends Section 40-10-15 of the Code of Alabama 1975 to allow tax sales of land to occur "on the premises of or within the courthouse" instead of requiring sales to occur "in front of the door" of the courthouse.

• Sales must continue to occur at public outcry to the highest bidder for cash between 10:00 A.M. and 4:00 P.M., and continue day to day until all real estate is sold.

• Requires the judge of probate or designee to maintain a record including parcel descriptions, purchaser names, prices paid, dates of sale, tax penalties, fees, costs, and reasons if no sale occurred.

• Designates the act as remedial and curative with retroactive effect to validate any prior tax sales conducted in accordance with these terms.

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