Alabama 2022 Regular Session

Alabama Senate Bill SB325

Introduced
3/17/22  

Caption

Land redemptions; clarifies that judicial redemption actions by landowner to recover property sold for delinquent taxes does not by itself revest property to delinquent owner

Impact

The implications of SB325 on state laws are significant as it reinforces a standard procedural framework for judicial redemption actions. By clearly stating that a redemption action does not, in itself, revest the property to the delinquent owner, the bill aims to streamline the legal process surrounding tax-related property sales. This measure serves to enhance the legal clarity and thereby potentially reduce the number of disputes that could arise from such actions, ultimately influencing property law and tax enforcement procedures.

Summary

SB325 focuses on clarifying the process of judicial redemption actions by landowners seeking to recover property that has been sold due to delinquent taxes. The bill establishes that merely filing such a judicial redemption action does not automatically revert ownership of the property back to the delinquent owner. This distinction is intended to provide clearer guidelines for both landowners and courts regarding the redemption process, thereby aiming to prevent potential misunderstandings or misinterpretations of property rights.

Contention

Points of contention surrounding SB325 may arise from differing perspectives on property rights and local governance. Critics may argue that this bill could infringe upon the property rights of individuals who may be struggling with tax payments, while supporters would assert that it protects the integrity of the tax collection system. There is a delicate balance between ensuring that tax laws are enforced and protecting the rights of property owners who may need the opportunity to redeem their property without added legal complexity.

Notable_points

The discussion around SB325 reveals a critical intersection of tax policy, property rights, and the judicial process. Given varying opinions on the fairness of tax collection practices, this bill could stimulate broader conversations about the balance between ensuring state revenue and protecting landowners' rights. As it stands, SB325 is positioned to have lasting effects on how judicial redemption actions are understood and executed within the state, potentially influencing future legislation in this domain.

Companion Bills

No companion bills found.

Previously Filed As

AL HB270

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.

AL SB9

Class 1 Municipalities, enforcement of state regulations and municipal code liens, judicial in rem foreclosure, court-ordered sale of property, recovery of unpaid liens and cost of enforcement, not applicable to owner-occupied real property.

AL SB260

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

AL HB335

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

AL HB196

Sale of tax-delinquent land; Land Commissioner authorized to contract with online auction to sell certain lands

AL SB3

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.

AL SB342

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

AL SB42

Property; governmental body authorized to allow condemned abandoned state road to revert back to original landowner once deemed unusable

AL HB397

Real Estate Commission; to authorize disciplinary actions against a licensee for not making certain required disclosures and failing to give proper notice of an equitable interest assignment

AL SB256

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.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.