The governing law
Alabama is a tax lien state, but the collection method is a county choice. Under Section 40-10-180 the tax collecting official in each county decides, for all real property in that county for a given year, whether to collect delinquent taxes by selling a tax lien under Article 7 or by selling the property itself at the older probate court tax sale under Article 1. Most counties now run the tax lien auction. Liens are bid down from a starting rate that cannot exceed 12 percent, the auction falls between March 1 and June 15, and the winner receives a tax lien certificate. If the lien is never redeemed, the holder may sue in circuit court to foreclose the right to redeem and quiet title, but not until four years after the auction. The governing law is the Code of Alabama 1975, Title 40, Chapter 10.
Ala. Code § 40-10-180
Read the statutePurpose; choice of remedy by tax collecting official
Ala. Code § 40-10-181
Read the statuteDefinitions, including the March 1 to June 15 tax lien auction window
Ala. Code § 40-10-182
Read the statuteTax liens subject to public auction or sale; notice
Ala. Code § 40-10-183
Read the statuteTax lien auction list
Ala. Code § 40-10-184
Read the statuteAuction procedures; winning bids; 12 percent starting rate
Ala. Code § 40-10-186
Read the statutePurchase price and payment deadline
Ala. Code § 40-10-187
Read the statuteTax lien certificate
Ala. Code § 40-10-191
Read the statuteHolder's first right to purchase the next year's lien
Ala. Code § 40-10-193
Read the statuteRedemption of a tax lien
Ala. Code § 40-10-197
Read the statuteAction to foreclose the right to redeem and quiet title; certificate expiration
Ala. Code § 40-10-198
Read the statuteRights and remedies of certificate holder; no possession before deed
Ala. Code § 40-10-199
Read the statuteRetention of unsold tax liens; private tax lien sales
Ala. Code § 40-10-201
Read the statuteTax lien auction and sale conducted online or in person
Ala. Code § 40-10-194
Read the statuteCertificate of redemption and its ten dollar fee
Ala. Code § 40-10-12
Read the statuteNotice of sale in the Article 1 property tax sale
Ala. Code § 40-10-15
Read the statuteHow the Article 1 property tax sale is made
Ala. Code § 40-10-16
Read the statuteNo Article 1 sale for less than the decree and expenses
Ala. Code § 40-10-19
Read the statuteCertificates of purchase; delivery and contents
Ala. Code § 40-10-28
Read the statuteDisposition of excess arising from sale
Ala. Code § 40-10-29
Read the statuteDeeds delivered to purchaser after three years
Ala. Code § 40-10-120
Read the statuteWhen and by whom land may be redeemed
Ala. Code § 40-10-121
Read the statuteManner of redemption of land sold to the state
Ala. Code § 40-10-122
Read the statuteManner of redemption when land sold to party other than state
Ala. Code § 40-10-132
Read the statuteList and sale of state-held lands by the Land Commissioner
Ala. Code § 40-11-4
Read the statuteWhen taxes become due and payable
Ala. Code § 40-1-3
Read the statuteLien for taxes; date of lien and priority
Want the mechanics in plain English instead of statute numbers? See how to buy in Alabama, the redemption period, and the full Alabama walkthrough.
Statute citations verified Jul 25, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.