Alabama 2023 Regular Session

Alabama House Bill HB190

Introduced
3/23/23  

Caption

Relating to rights and remedies of a purchaser of real estate sold at a tax sale; to amend Section 40-10-82 of the Code of Alabama 1975, to provide limitations of actions that may be brought in circuit court to resolve certain issues related to real estate sold for the payment of taxes and to limit the period of time for a land owner to file a motion to redeem real estate sold for the payment of taxes, to challenge the validity of a tax sale, or to pay a court ordered judgment and costs.

Impact

The bill introduces a six-year absolute deadline for owners, mortgagees, or lienholders to redeem a property sold in a tax sale. This six-year limit aims to provide a definitive timeline within which claims must be made, ultimately leading to a resolution for legal ownership of properties after tax sales. Additionally, it retains certain existing rights for mortgagees and lienholders, ensuring they can still redeem their rights within a one-year period after receiving written notice about the tax sale.

Summary

House Bill 190 aims to amend existing laws related to the redemption period for properties sold at tax sales in Alabama. It clarifies that after the administrative redemption period, individuals with an interest in the property—including purchasers, owners, mortgagees, and lienholders—can initiate a lawsuit to establish their rights and obtain clear title to the property. The bill emphasizes that tax sale purchasers can file suit without first having to maintain possession of the property, allowing for a more streamlined process in securing ownership following a tax sale.

Contention

There may be some points of contention surrounding the implications this bill has on property owners' rights, particularly concerning the established timelines for redemption and the stipulation that failing to act within the specified time frame could lead to loss of rights. Critics could argue that the bill disproportionately impacts property owners who may face challenges in meeting these deadlines, thus raising concerns about fairness and access to legal recourse in protecting one's property rights.

Companion Bills

No companion bills found.

Previously Filed As

AL HB546

Taxation; to exempt the Alabama Gulf Coast Zoo from the payment of sales and use taxes.

AL HB83

Taxation; Alabama State Missionary Baptist Convention, exempt from the payment of state, county, and municipal sales and use taxes

AL HB217

Relating to gross income; to amend Section 40-18-14, Code of Alabama 1975; to exclude difficulty of care payments from gross income.

AL SB120

Relating to taxation; to exempt the Alabama Eye Bank from sales and use taxes

AL HB577

Relating to taxation; to exempt the Alabama Eye Bank from sales and use taxes

AL HB581

Morgan County, distribution of county's TVA in-lieu-of-taxes payments further provided for

AL HB428

Houston County, sale or redemption of lands for taxes further provided for

AL SB256

Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.

AL HB407

Local redevelopment authorities, transient occupancy taxes use as payment in lieu of tax authorized, reporting

AL SB126

Taxation; Alabama Audubon, exempt from state, county, and municipal sales and use taxes

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

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CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.