Alabama § 40-10-188 - Record of Tax Lien Auctions and Sales.
Full text of Alabama Code of Alabama § 40-10-188 — Record of Tax Lien Auctions and Sales., with citation guidance and answers to common questions.
§ 40-10-188. Record of Tax Lien Auctions and Sales.
The tax collecting official shall make a correct record of all auctions and sales of tax liens in a durable book or an electronic file, which shall be known as the record of tax lien auctions and sales, containing all of the following:
(1) The date of auction or sale.
(2) A description of each parcel and uniform parcel number on which a tax lien was auctioned or sold.
(3) The year of assessment to which the tax lien relates.
(4) The name and address of the property owner for whom the property was assessed, if known.
(5) The name and address of the original purchaser of the tax lien.
(6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which relate to the year of assessment, as described in Section 40-10-187, as of the date of the auction or sale of the tax lien to the original purchaser.
(7) The interest rate bid on by the purchaser at the tax lien auction or as agreed by the purchaser at the tax lien sale.
(8) The amount of any subsequent taxes, penalties, interest, fees, and costs paid by the original purchaser, or assignee, of the tax lien certificate as provided in Section 40-10-191 and the year of assessment to which the payment relates.
(9) The name and address of the assignee, if any, and the date of assignment of the tax lien certificate.
(10) Any security interest of which the tax collecting official has been notified pursuant to Section 40-10-187(f).
(11) The name and address of the person redeeming and the date of redemption.
(12) The total amount paid for redemption.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-10-188
What does Code of Alabama § 40-10-188 cover?
Section 40-10-188 ("Record of Tax Lien Auctions and Sales.") 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 § 40-10-188?
A common citation format is "Code of Alabama § 40-10-188" (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 § 40-10-188 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.