Section 40-10-198 - Rights and remedies of certificate holder(a) Each holder of a tax lien certificate shall be entitled to the same rights and remedies with respect to the collection of the amounts due on the tax lien certificate as are available to the tax collecting official with respect to the collection of delinquent taxes, including, but not limited to, the right to institute garnishment proceedings against the taxpayer for the payment of taxes.(b) The holder of a tax lien certificate shall not be entitled to charge the taxpayer for the release or satisfaction of the tax lien any amount more than what would otherwise have been available to the tax collecting official with respect to the collection of the delinquent tax.(c) The holder of a tax lien certificate shall not have the right to enter upon or otherwise possess any property upon which he or she holds a tax lien until he or she receives a deed from the circuit clerk pursuant to a court action under this article. Prior to receiving a clerk's deed, the holder of a tax lien certificate shall not make any repairs or alterations to the property or require the property owner to pay mesne profits or rents as part of any redemption amount. The holder of a tax lien certificate shall not be held criminally or civilly liable for any code violation on the property occurring prior to obtaining a clerk's deed unless the holder of the tax lien certificate has otherwise violated this subsection.Ala. Code § 40-10-198 (1975)
Amended by Act 2024-324,§ 1, eff. 6/1/2024, app. to all tax liens for which a final judgment in a foreclosure and quiet title action has not been rendered on or before June 1, 2024.Amended by Act 2018-577,§ 1, eff. 7/1/2018.Acts 1995, No. 95-408, p. 864, §20.