AL SB111

Amends Section 40-10-15 of the Code of Alabama 1975 to authorize tax sales to occur on the premises of or within the courthouse or courthouse annex of the county, rather than only in front of the courthouse door.

Requires sales to be conducted by public auction to the highest bidder for cash between 10:00 A.M. and 4:00 P.M., continuing day to day until all real estate in the decree is sold.

Mandates the judge of probate or designee attend the sales and maintain a record including descriptions of parcels sold, purchaser names, prices paid, sale dates, and tax penalties, fees, and costs.

Requires the judge of probate to enter in the docket the land sold, the purchaser, and the sale amount for each case.

Act is retroactive to validate any prior sales of land for taxes conducted in accordance with these requirements and becomes effective on the first day of the third month following passage and approval by the Governor.