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  2. U.S. State Codes
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  4. Alabama
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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 10 - Sale of Land.
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  10. Article 3 - Rights and Remedies of Purchasers a...


Article 3 - Rights and Remedies of Purchasers at Tax Sales.


  • Section 40-10-70 - Purchaser to receive assignment of liens.
  • Section 40-10-71 - When lands are sold which are not liable for taxes.
  • Section 40-10-72 - When land sold is insufficiently described.
  • Section 40-10-73 - Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded.
  • Section 40-10-74 - Right of purchaser or assignee to possession; redemption when lien is recorded.
  • Section 40-10-75 - (Effective January 1, 2020) Right where sale proceedings were defective.
  • Section 40-10-76 - (Effective January 1, 2020) Action for possession defeated on grounds other than that taxes were not due.
  • Section 40-10-77 - (Effective January 1, 2020) Defense of action fails on grounds other than that taxes were not due.
  • Section 40-10-78 - Tender of party claiming adversely to tax title; payment of excess.
  • Section 40-10-79 - Recitation of fact of purchase deemed prima facie evidence.
  • Section 40-10-80 - Judgment when party claiming adversely to tax title has made payment or tender.
  • Section 40-10-81 - Books and records as prima facie evidence.
  • Section 40-10-82 - Limitation of actions.
  • Section 40-10-83 - (Effective January 1, 2020) Effect of payment by original owner or assignee.
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