SB325 Summary

• Amends Section 40-10-82 of the Alabama Code to clarify judicial redemption procedures for properties sold due to unpaid ad valorem taxes.

• Establishes a three-year time limit for property owners to bring civil actions for recovery after the tax purchaser becomes eligible to demand a tax deed, with exceptions for owners under age 19 or incapacitated at the time of sale.

• Provides that owners who retained possession of the property at the time of sale face no time limit for recovery, and possession can be either actual or constructive.

• Specifies that the three-year limitation applies only to owners seeking recovery and does not restrict tax purchasers from bringing actions for possession or to clear title to the property.

• Clarifies that a recovery action alone does not automatically revest property to the owner; the tax purchaser retains a lien for all taxes, insurance, improvements, attorney fees, costs, and interest until paid by the owner.