{"data":{"id":"us-al/ala.-code-40-10-184","jurisdiction":"us-al","citation":"Ala. Code § 40-10-184","heading":"Auction Procedures; Winning Bids; No Extinguishment of Restrictions, Covenants, Etc.","body":"(a) On the day and time designated for a tax lien auction, the tax collecting official shall proceed to auction all tax liens described in the tax lien auction list compiled as provided in Section 40-10-183, except those for which the taxes, penalties, interest, fees, and costs have been paid. Any tax lien unsold after a tax lien auction shall continue pursuant to Section 40-1-3 for future auction or sale as provided in this article. Interest shall continue to accrue on unsold tax liens at the rate imposed on delinquent real property taxes.\n(b)(1) A tax lien shall be sold at auction pursuant to this article to the person who: (i) pays all taxes due, including unpaid taxes for previous years, interest, penalties, fees, and costs due on the property; (ii) pays an administrative fee of forty-five dollars ($45), effective upon the preparation of the tax lien auction list, plus the amount to be paid to the holder of a tax lien certificate who has not exercised his or her first right to purchase as provided in Section 40-10-191; and (iii) bids the lowest interest rate on the amount required to be paid to redeem the property from the sale.\n(2) The beginning interest rate bid shall not exceed a rate of 12 percent and additional bids may be made at a rate less than the immediately preceding bid.\n(3) If an in-person auction ends in a tie and the winner cannot be determined, the tax collecting official shall draw lots to determine the winning bidder. If an online auction ends in a tie and the winner cannot be determined, the tie shall be resolved by a random number generator.\n(c) The sale of a tax lien does not extinguish any deed restriction, deed covenant, or easement on or appurtenant to the parcel. A tax lien offered for auction or sale shall be identified by a uniform parcel number and a legal description.","path":["Title 40 Revenue and Taxation.","Chapter 10 Sale of Land.","Article 7 Sale of Tax Liens."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-10-184","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"60b6d220f3964b26127b2a10f114926dd44c14ff2d1748e4f2b19d4c8ae87ca8","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-10-183","next":"us-al/ala.-code-40-10-185"},"notice":"GroundRules: Original legal text. Not legal advice."}