Ala. Admin. Code r. 490-X-2-.02

Current through Register Vol. 43, No. 1, October 31, 2024

Section 490-X-2-.02 - Procedures For Conveyance of Tax-Delinquent Property

(1) Upon receipt of an application for conveyance of available tax-delinquent property, the Authority shall request the Land Commissioner of the Alabama Department of Revenue to:

(a) Confirm that the property is subject to the jurisdiction of the Authority;

(b) Confirm the amount of outstanding tax delinquency;

(c) Provide to the Authority documentation describing any and all prior advertised notice(s) by the Commissioner of Revenue or his or her designee; and,

(d) Confirm any other information contained within the application packet of which the Department of Revenue has relevant information.

(2) Upon verification of the application by the Department of Revenue, the Board of the Authority will review the application and any supporting documents provided by the Department of Revenue and may vote to request that the Land Commissioner of the Alabama Department of Revenue convey the state's interest in the property to the Authority via a tax deed.

(3) Upon Board approval of the request for conveyance via tax deed by the Land Commissioner of the Alabama Department of Revenue to the Authority, the Board may immediately vote to approve the subsequent sale or conveyance and the terms therefor of the property by the Authority to the applicant via a tax deed.

(4) If the Board has previously voted to request that the Land Commissioner of the Alabama Department of Revenue convey the state's interest in the property via tax deed to the Authority and subsequently voted to approve the sale or conveyance and the terms therefor of the property by the Authority to the applicant via a tax deed, the Authority will then convey the property to the Applicant via a tax deed.

Ala. Admin. Code r. 490-X-2-.02

Adopted by Alabama Administrative Monthly Volume XXXVII, Issue No. 03, December 28, 2018, eff. 1/24/2019.

Author: Susan Wilhelm

Statutory Authority:Code of Ala. 1975, §§ 24-9-6, 24-9-7.