Current through the 2024 Regular Session.
Section 40-10-194 - Certificate of redemption(a) The tax collecting official shall, upon application to redeem a tax lien, and upon being satisfied that the person applying has the right to redeem the tax lien, and upon payment of the amount due, issue to the person a certificate of redemption appended to a copy of the certificate of tax lien, giving the date of redemption, the amount paid, and by whom redeemed, and shall make the proper entries in the record of tax lien auctions or sales in his or her office. Upon issuance of the certificate of redemption, the redemption is complete and perfected, the tax lien is satisfied, and the certificate of tax lien is void and of no effect other than to support a request for payment of redemption money pursuant to Section 40-10-196.(b) For each certificate of redemption, the tax collecting official shall collect from the person to whom the certificate of redemption is issued a fee of ten dollars ($10).(c) The holder of a certificate of redemption may record the certificate with the recording officer of the county.Ala. Code § 40-10-194 (1975)
Amended by Act 2022-208,§ 1, eff. 4/4/2022.Amended by Act 2018-577,§ 1, eff. 7/1/2018.Acts 1995, No. 95-408, p. 864, §16.