STATE OF ALABAMA HELD TAX DELINQUENT PROPERTIES
When tax sale properties are not auctioned to individual bidders, the Tax Sale Certificate is transferred to the State of Alabama Department of Revenue, Property Tax Division in Montgomery. The property is available for purchase from the state by making application. Below are the rules and procedures which must be followed in order to purchase these delinquent properties.
LISTING OF PROPERTIES
The Alabama Department of Revenue maintains a list of all properties available for purchase . You may download a copy of this list on their website; www.revenue.alabama.gov
Once you have located the site, choose the Divisions and Services heading from the top menu bar. Scroll down and select Property Tax.
You will be then be automatically directed to the Property Tax Division page. From this page you may select the county in which you are interested in to view and print delinquent property listings, application procedures and the ADV:LD-2 application form. Directions on how to read the transcript of tax delinquent properties is included on the second page. ADOBE ACROBAT is required to read and download the information.
REDEMPTION
The State maintains the same three year anniversary date from the date of the tax sale in which a property owner may redeem his/her property and release the tax lien. During this three year time period, if an individual wishes to purchase a property from the states delinquent list, he/she will receive a "Sale Certificate" from the Revenue Commission of the county in which the property is located. If the three year anniversary date has passed, a "Tax Deed" will be issued by the State Department of Revenue. State issued "Tax Deeds" does not warrant a clear title to the property. The former owner, or any persons claiming through or under the former owner, has liberal and extensive rights to redeem and recover the property from the tax deed holder. It is advisable that the potential purchaser throughly investigate every aspect of the property before making a purchase. The State of Alabama gives no legal, financial, or professional advise as it pertains to properties held by the state and recommends a competent attorney be consulted in any case where legal questions or concerns arise. The Property Tax Division will not be responsible for any action outside of the division's control.
RULES
Individuals, Companies, or any party affiliated with the applicant is limited to 20 active applications at any one time in the land sale system.
Applicants or an affiliated party who maintain the purchase of a minimum of 10% of properties in which a quote has been issued, may have their applications accepted and processed in a reasonable quantity in access of 20. Applicants or affiliated parties who make purchases but do not maintain the minimum purchase of 10% of the properties quoted, will be limited to the 20 active applications policy.
As the applicant or affiliated party receive notice that one or more of the properties applied for has become unavailable because of (redemption by property owner, or other reasons deemed acceptable by the Property Tax Division)they will be allowed to submit another application as replacement for those which have become unavailable.
An applicant or affiliated party who makes NO PURCHASES after been issued forty consecutive price quotes will forfeit the privilege of having applications accepted or processed for a one year period.
All improvements to your property should be reported to the Revenue Commissioner's Office in a timely manner. This can be done by providing our office with a description and value of improvement added. You may report and improvement at any of our office locations.
Improvements that are unreported may result in back charges and penalty.