Code of Alabama
Ala. Code § 40-10-1 (2026)
When Probate Court May Order Sale.
✓ official Alabama Legislature (ALISON) text, current July 2026
The probate court of each county may order the sale of lands therein for the payment of taxes assessed on the lands, or against the owners of the lands, when the tax collector shall report to the court that he or she or the holder of a tax lien issued pursuant to Acts 1995, No. 95-408 was unable to collect the taxes assessed against the land, or any mineral, timber or water right or special right, or easement therein, or the owner thereof, without a sale of the land.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §249; Acts 1995, No. 95-408, p. 864, §2.)
Notes of Decisions
Cited in 14
cases (3 in the last 5 years), 1988–2026 · leading case: First Union Natl. Bank v. Lee Cty. Comm., 1090804 (Ala. 6-30-2011), 75 So. 3d 105 (Ala. 2011).
First Union Natl. Bank v. Lee Cty. Comm., 1090804 (Ala. 6-30-2011), 75 So. 3d 105 (Ala. 2011). “Code 1975, specifies how the excess funds are to be distributed. Section 40-10-28 provides, in pertinent part: “The excess arising from the sale of any real estate remaining after paying the amount of the decree of sale, and costs and expenses subsequently accruing, shall be…”
Green Tree — Al LLC v. Dominion Resources, L.L.C., 104 So. 3d 177 (Ala. Civ. App. 2011). “As a result, on May 10, 2005, the real property was sold pursuant to Ala.Code 1975, § 40-10-1 et seq. Dominion Resources, L.”
First Props., L.L.C. v. Bennett, 959 So. 2d 653 (Ala. Civ. App. 2006). “Under Alabama law, after a parcel of property has been sold because of its owner’s failure to pay ad valorem taxes assessed against that property (see § 40-10-1 et seq., Ala.Code 1975), the owner has two methods of redeeming the property from that sale: “statutory redemption”…”
Wall to Wall Props. v. Cadence Bank, NA, 163 So. 3d 384 (Ala. Civ. App. 2014). “Discussion Section 40-10-1, Ala.Code 1975, authorizes the probate court of each county to order the sale of lands in that county to recover unpaid tax assessments.”
Mitchell v. Curry, 70 So. 3d 353 (Ala. Civ. App. 2011). “"Under Alabama law, after a parcel of property has been sold because of its owner's failure to pay ad valorem taxes assessed against that property ( see § 40-10-1 et seq., Ala.Code 1975), the owner has two methods of redeeming the property from that sale: `statutory redemption'…”
CMC Props., LLC v. Emerald Falls, LLC, 146 So. 3d 1 (Ala. 2013). ““Under Alabama law, after a parcel of property has been sold because of its owner’s failure to pay ad valorem taxes assessed against that property (see § 40-10-1 et seq., Ala.Code 1975), the owner has two methods of redeeming the property from that sale: ‘statutory redemption'…”
Langan v. Altmayer, 539 So. 2d 173 (Ala. 1988). “When a tax collector of any county is unable to collect the ad valorem taxes that have been assessed against land located in the county, the probate court is empowered to order the sale of that land for the payment of the taxes assessed.”
Roberts v. M & R Props., Inc., 612 So. 2d 432 (Ala. 1992). “" This case thus involves the application of § 100 to a significant portion of the tax and redemption statutory scheme, the pertinent sections of which are set forth below: "[§ 40-10-1] The probate court of each county is empowered to order the sale of lands therein for the…”
In re Washington, 551 B.R. 644 (Bankr. M.D. Ala. 2016). “CODE § 40-10-1. The land must be sold for at least the amount of the tax lien, and if there is no other bidder the State buys the land at that amount.”
Michael Johnson, in his Off. capacity as the Marshall Cnty. Revenue Comm'r v. Four-C Volunteer Fire Dep't & Georgia Mountain Volunteer Fire Dep't (Appeal from Marshall Circuit Court: CV-21-900188). (Ala. 2024). “Ala. Code §§ 40-10-1 to 40-10-31 (2003)." Id.”
Dombrowski Living Trust v. Morgantown Prop. Owners Ass'n, 229 So. 3d 239 (Ala. Civ. App. 2016). ““Under Alabama law, after a parcel of property has been sold because of its owner’s failure to pay ad valorem taxes assessed against' that property (see § 40-10-1 et seq., Ala. Code 1975), the owner has two methods of redeeming the property fi’om that sale: ‘statutory…”
F Fam. South, LLC v. Prop. Owners Ass'n of Ono Island, Inc. (Appeal from Baldwin Circuit Court: CV-19-901602). (Ala. 2024). “2006), the Court of Civil Appeals summarized Alabama's redemption law: "Under Alabama law, after a parcel of property has been sold because of its owner's failure to pay ad valorem taxes 30 SC-2023-0341 assessed against that property (see § 40-10-1 et seq., Ala. Code 1975), the…”
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