Section 45-49-241 - Sale of land; notice to delinquent taxpayers(a) At least 30 days prior to the sale of land upon which taxes have not been paid, the Revenue Commissioner of Mobile County shall give notice in writing of the proposed sale by registered mail at the last known address of the owner. Failure to comply with this subsection shall not invalidate the title to any property sold for taxes.(b) All duties, responsibilities, and liabilities regarding the sale of real property for failure to pay ad valorem taxes currently performed by the judge of probate shall be transferred to and shall be performed by the revenue commissioner. The revenue commissioner shall have the administrative responsibility of conducting sales of real property for failure to pay ad valorem taxes, including the duty of publishing the list of delinquent taxpayers and providing notice for and conducting the sale and execution of tax deeds, as appropriate, following a sale of real property for failure to pay ad valorem taxes.(c) Notwithstanding subsection (b), the judge of probate shall retain exclusive subject matter jurisdiction over any proceeding involving a statutory redemption claim with regard to real property sold for taxes.Ala. Code § 45-49-241 (1975)