Section 40-29-31 – Records of Sales to Be Kept.
Section 40-29-31 Records of sales to be kept. The commissioner or his delegate shall keep a record of all sales of real property sold under Section 40-29-26 and of redemptions of such property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the amount of […]
Section 40-29-32 – Expense of Levy and Sale.
Section 40-29-32 Expense of levy and sale. The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his […]
Section 40-29-33 – Application of Proceeds of Levy.
Section 40-29-33 Application of proceeds of levy. (a) Collection of liability. Any money realized by proceedings under this article (whether by seizure, by surrender under Section 40-29-24, except pursuant to subsection (b)(2) thereof, or by sale of seized property) or by sale of property redeemed by the State of Alabama (if the interest of the […]
Section 40-29-34 – Authority to Release Levy and Return Property.
Section 40-29-34 Authority to release levy and return property. (a) Release of levy. It shall be lawful for the commissioner or his delegate to release the levy, and any liens, upon all or part of the property or rights to property levied upon, where the commissioner or his delegate, within their discretion, determines that such […]
Section 40-29-24 – Surrender of Property Subject to Levy; “Person” Defined.
Section 40-29-24 Surrender of property subject to levy; “person” defined. (a) Requirement. Except as otherwise provided in subsection (b), any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Commissioner of Revenue or his delegate, […]
Section 40-29-25 – Production of Books.
Section 40-29-25 Production of books. If a levy has been made on any property, or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or rights to property subject to levy, shall, upon demand of the Commissioner of Revenue or his delegate, […]
Section 40-29-26 – Sale of Seized Property.
Section 40-29-26 Sale of seized property. (a) Notice of seizure. As soon as practicable after seizure of property, notice in writing shall be given by the Commissioner of Revenue or his delegate to the owner of the property (or, in the case of personal property, the possessor thereof), or shall be left at his usual […]
Section 40-29-27 – Sale of Perishable Goods.
Section 40-29-27 Sale of perishable goods. If the commissioner or his delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and: (a) Return to owner. If […]
Section 40-29-28 – Redemption of Property.
Section 40-29-28 Redemption of property. (a) Before sale. Any person whose property has been levied upon hereunder or subject to execution under Section 40-2-11 shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner or his delegate at any time prior to the sale […]
Section 40-29-29 – Certificate of Sale; Deed of Real Property.
Section 40-29-29 Certificate of sale; deed of real property. (a) Certificate of sale. In the case of personal property sold as provided in Section 40-29-26, the commissioner or his delegate shall give to the purchaser a certificate of sale upon payment in full of the purchase price. (b) Deed to real property. In the case […]