Revenue, local tax collecting officials, authorized to conduct on-line public auctions for collection of delinquent property taxes, Sec. 40-10-199.1 added; Secs. 40-10-180 to 40-10-188, inclusive, 40-10-191, 40-10-193, 40-10-194, 40-10-197, 40-10-199 am'd.
Impact
The adoption of SB128 could significantly affect local governance and the administration of property taxes in Alabama. By facilitating online auctions, the bill aims to streamline the tax lien sale process, potentially making it easier for counties to recoup unpaid taxes, which could lead to increased revenues. Moreover, it may help mitigate issues associated with scheduling conflicts or inadequate attendance at in-person auctions, thus ensuring properties can be sold in a timely manner when taxes are owed.
Summary
SB128 proposes amendments to the Alabama Code concerning the collection of delinquent property taxes through public auctions. Currently, these auctions must be conducted in person; however, SB128 allows tax collecting officials to hold these auctions online as well. This modification aims to modernize the process and provide a more accessible method for both the county officials and the property owners involved. The online auctions will necessitate clear procedures to ensure transparency and fairness, detailing notification requirements for property owners of upcoming auctions.
Contention
Despite its benefits, the bill does present points of contention. Critics might argue that moving to an online auction format could disproportionately affect property owners who lack internet access or are less tech-savvy. Concerns may also arise regarding the adequacy of notifications and ensuring that all interested parties have a fair opportunity to participate in the auction process. The legislation's provisions must thus strike a balance between modernization and access to justice for all property owners.
Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.
Tax lien auctions and sales; auctions and fees further provided for; tax lien redemptions; tax lien price further provided for; redemption of tax lien further provided for; prohibit entry on land; penalties established
Tax lien auctions and sales; auctions and fees further provided for; tax lien redemptions; tax lien price further provided for; redemption of tax lien further provided for; prohibit entry on land; penalties established
Local land bank authorities; tax sale properties acquisitions; tax exemption for acquired properties; tax revenue allocation; conveyance to state and local governments under certain circumstances; creation of local land bank authorities authorized under certain conditions
Tax delinquent properties, provides for distribution of excess funds from certain tax sale, actions to foreclose and quiet title, public auction demanded and distribution of proceeds, distribution of surplus proceeds, limited application of act.
Local land bank authorities, tax sale property acquisitions, tax exemption for acquired properties, tax revenue allocation, conveyance to state and local governments, multijurisdictional land bank authorities, Governor authorized to create upon state of emergency.
Property tax: delinquent taxes; sunsets on certain delinquent tax payment reduction and foreclosure avoidance programs; modify. Amends sec. 78g & 78q of 1893 PA 206 (MCL 211.78g & 211.78q).