Alabama § 24-9-6 - Acquisition of Tax Delinquent Properties.
Full text of Alabama Code of Alabama § 24-9-6 — Acquisition of Tax Delinquent Properties., with citation guidance and answers to common questions.
§ 24-9-6. Acquisition of Tax Delinquent Properties.
(a) The authority, at such times as it deems to be appropriate, may submit a written request to the Land Commissioner of the Alabama Department of Revenue for the transfer of the state’s interest in certain properties to the authority. Upon receipt of such request, the Land Commissioner shall issue a tax deed conveying the state’s interest in the property to the authority. The authority shall not be required to pay the amount deemed to have been bid to cover delinquent taxes or any other amount in order to obtain the tax deed.
(b)(1) Delinquent property that may be transferred by the Land Commissioner to the authority shall be limited to parcels that have been bid in for the state pursuant to Chapter 10 of Title 40 for at least three years and the state’s interest in real property acquired pursuant to Chapter 29 of Title 40 for delinquent taxes administered by the state and held for at least three years.
(2) The Land Commissioner or his or her agents or assistants may adopt rules necessary to transfer such properties to the authority.
(c) The authority shall administer properties acquired by it as follows:
(1) All property acquired by the authority shall be inventoried and the inventory shall be maintained as a public record.
(2) The authority shall have the power to manage, maintain, protect, rent, lease, repair, insure, alter, sell, trade, exchange, or otherwise dispose of any property acquired pursuant to subsection (b)(1), on terms and conditions determined in the sole discretion of the authority.
(d) Nothing contained in Act 2013-249 shall be construed to grant any power of eminent domain to the authority or any local authority.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 24-9-6
What does Code of Alabama § 24-9-6 cover?
Section 24-9-6 ("Acquisition of Tax Delinquent Properties.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 24-9-6?
A common citation format is "Code of Alabama § 24-9-6" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 24-9-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.