Current through the 2024 Regular Session.
Section 40-10-193 - Redemption(a)(1) Tax liens auctioned or sold may be redeemed by any of the following: a. The owner, including a partial owner under Section 40-10-195, or his or her heirs or personal representatives.b. Any mortgagee or purchaser of the property or any portion of the property.c. Any person having an interest in the property or any portion of the property, legal or equitable, in severalty or as tenant in common, including a judgment creditor or other creditor having a lien on the property or any portion of the property.(2) Property may be redeemed under subdivision (1) by payment to the tax collecting official of the amount specified on the tax lien certificate as the total amount of delinquent tax, interest, penalties, fees excluding lost certificate fees provided in Section 40-10-190, and costs paid to purchase the tax lien and to obtain a title report for use in a forclosure and quiet title action under Section 40-10-197 , plus interest at the rate specified in the tax lien certificate, plus any due and owing taxes, interest, penalties, fees, and costs due. The tax collecting official shall provide a separate receipt for any current taxes, interest, penalties, fees, or costs paid.(b) Statutory fees paid by the holder of the tax lien certificate in connection with the tax lien certificate shall be added to the amount payable on redemption and shall also bear interest at the rate of interest specified in the tax lien certificate.Ala. Code § 40-10-193 (1975)
Amended by Act 2024-324,§ 1, eff. 6/1/2024, app. to all tax liens for which a final judgment in a foreclosure and quiet title action has not been rendered on or before June 1, 2024.Amended by Act 2022-208,§ 1, eff. 4/4/2022.Amended by Act 2018-577,§ 1, eff. 7/1/2018.Acts 1995, No. 95-408, p. 864, §15.