I. AD VALOREM TAX COLLECTION – LAND AND LIEN SALES.

Tax sales are the mechanism by which counties collect delinquent ad valorem taxes. There are two types of tax sales in Alabama. The first involves the county selling the taxpayer’s land to pay for the taxes, whereas the second involves the county selling the county’s lien against the land for the taxes owed. Under the first system, the purchaser obtains an interest in the property sold, evidenced by a certificate, which certificate may later be exchanged for a deed to the property. Under the second, recently updated, system, the purchaser at the sale obtains a lien on the property that can be foreclosed after three years. This latter sale of lien system was used for the first time in 2019 after legislative changes to the system in 2018. Ten counties have elected to use the sale of lien system in 2020.

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