Alabama Code > Title 40 > Chapter 10 > Article 7 – Sale of Tax Liens


§ 40-10-180	Purpose; choice of remedy by tax collecting official
§ 40-10-181	Definitions
§ 40-10-182	Tax liens subject to public auction or sale; notice
§ 40-10-183	Tax lien auction list
§ 40-10-184	Auction procedures; winning bids; no extinguishment of restrictions, covenants, etc
§ 40-10-185	Tax lien not required to be offered as being against property of specific person
§ 40-10-186	Purchase price
§ 40-10-187	Tax lien certificate
§ 40-10-188	Record of tax lien auctions and sales
§ 40-10-189	“Holder of tax lien certificate” defined
§ 40-10-190	Lost or destroyed tax lien certificate
§ 40-10-191	Holder of certificate to have first right to purchase tax lien; abandonment of certificate
§ 40-10-192	Distribution of monies collected
§ 40-10-193	Redemption
§ 40-10-194	Certificate of redemption
§ 40-10-195	Redemption by person owning interest less than whole
§ 40-10-196	Duties of tax collector once tax lien redeemed
§ 40-10-197	Action to foreclose the right to redeem and quiet title; notice requirements; effect of foreclosure; deed; expiration of certificate
§ 40-10-198	Rights and remedies of certificate holder
§ 40-10-199	Retention of tax liens not sold at auction; private tax lien sales; reporting
§ 40-10-200	Financial interest by certain officers or employees in purchase of tax lien sold for delinquent taxes
§ 40-10-201	Online or in person public auction permitted for delinquent property taxes

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Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
Mortgagee: The person to whom property is mortgaged and who has loaned the money.
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.