HB335 Summary

• Amends Alabama Code sections governing tax lien auctions and sales to specify that public auctions must be held between 8:30 a.m. and 4:00 p.m. on the auction date, with auctions conducted either online or in person.

• Establishes fees of $20 origination cost and $20 auction fee, plus a $45 administrative fee effective upon preparation of the tax lien auction list, in addition to taxes, interest, and penalties owed.

• Requires that if a tax lien certificate holder fails to exercise the first right to purchase a subsequent delinquent tax lien, an amount equal to the redemption price shall be added to the purchase price and the certificate transferred to the subsequent purchaser.

• Prohibits tax lien certificate holders from entering upon or possessing property until receiving a deed from the circuit clerk; protects holders from criminal or civil liability for code violations occurring prior to obtaining a clerk's deed unless the holder otherwise violated this provision.

• Establishes that books and records of tax assessing officials, tax collecting officials, and boards of equalization are prima facie evidence in trials involving tax lien auctions, sales, or redemptions; effective June 1, 2024.