(a) Real estate which hereafter may be sold for taxes and purchased by the state may be redeemed at any time before the title passes out of the state or, if purchased by any other purchaser, may be redeemed at any time within three years from the date of the sale by the owner, his or her heirs, or personal representatives, or by any mortgagee or purchaser of such lands, or any part thereof, or by any person having an interest therein, or in any part thereof, legal or equitable, in severalty or as tenant in common, including a judgment creditor or other creditor having a lien thereon, or on any part thereof; and an infant or insane person entitled to redeem at any time before the expiration of three years from the sale may redeem at any time within one year after the removal of the disability; and such redemption may be of any part of the lands so sold, which includes the whole of the interest of the redemptioner. If the mortgage or other instrument creating a lien under which a party seeks to redeem is duly recorded at the time of the tax sale, the party shall, in addition to the time herein specified, have the right to redeem the real estate sold, or any portion thereof covered by his or her mortgage or lien, at any time within one year from the date of written notice from the purchaser of his or her purchase of the lands at tax sale served upon such party, and notice served upon either the original mortgagees or lienholders or their transferee of record, or their heirs, personal representatives, or assigns shall be sufficient notice.
(b) If any real property has been sold for taxes and is subject to redemption from the sale as set forth in subsection (a) and has also been sold in one or more subsequent sales for taxes, then any party entitled to redeem such sale for taxes may redeem such sale if the redemptioner simultaneously redeems his or her sale and all subsequent sales. In the event of a redemption of successive sales, the redemption amount shall be ascertained by applying the provisions of Sections 40-10-121 and 40-10-122. Redemption amounts computed pursuant to Section 40-10-121 shall be paid as stated therein. Redemption amounts computed pursuant to Section 40-10-122 shall be paid as stated therein if the purchaser had the right to redeem pursuant to subsection (a) or was the owner of the then current tax certificate or tax title. Otherwise, those funds shall be disposed of as set forth in Section 40-10-28 and paid to such purchaser or his or her assignee only as set forth in Section 40-10-28, with the time limits for such application computed utilizing the sale date when the purchaser’s interest was sold for taxes.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §303; Act 2009-508, p. 937, §1.)
Notes of Decisions
Cited in
28
cases (
3 in the last 5 years), 1979–2026 · leading case:
Daugherty v. Rester, 645 So. 2d 1361 (Ala. 1994).
Daugherty v. Rester, 645 So. 2d 1361 (Ala. 1994).
· cites it 31× “The trial court held that the original owners could redeem under the provisions of §§ 40-10-120 and 40-10-122, Ala.Code 1975, because, it held, the phrase "three years from the date of the sale" meant three years from the date of the issuance of the tax deed.”
Green Tree — Al LLC v. Dominion Resources, L.L.C., 104 So. 3d 177 (Ala. Civ. App. 2011).
· cites it 7× “Dominion opposed Green Tree’s right to possession of the manufactured home, arguing that Dominion had purchased both the real property and the manufactured home at the tax sale and that, in order for Green Tree to gain possession of the manufactured home, Green Tree was required…”
Ross v. Rosen-Rager, 67 So. 3d 29 (Ala. 2010).
· cites it 2× “93 to redeem the property, pursuant to Ala.Code 1975, § 40-10-120 et seq. The payment included Ross’s original tax-purchase price of $750, plus subsequent taxes paid by Ross, and interest calculated at 12%.”
CMC Props., LLC v. Emerald Falls, LLC, 146 So. 3d 1 (Ala. 2013).
· cites it 4× “Foundation Bank (“the Bank”) petitions this Court for a writ of mandamus compelling Autauga County Circuit Judge Sibley Reynolds to vacate his order staying the Bank’s attempted redemption in the probate court of certain property pursuant to Ala.Code 1975, § 40-10-120 et seq. We…”
First Props., L.L.C. v. Bennett, 959 So. 2d 653 (Ala. Civ. App. 2006).
· cites it 2× “Code 1975), the owner has two methods of redeeming the property from that sale: “statutory redemption” (also known as “administrative redemption”), which requires the payment of specified sums of money to the probate judge of the county in which the parcel is located (see §…”
Patterson v. Porter, 555 So. 2d 750 (Ala. 1989).
· cites it 10× “atement of the amount required for redemption; 3) that Patterson had refused to allow redemption or to give Porter a statement of the amount required for redemption, but that Patterson had offered to sell the property to Porter; 4) that Porter stands “ready, willing, and able”…”
Jim Walter Homes, Inc. v. Blake, 544 So. 2d 161 (Ala. 1989).
· cites it 5× “Ala.Code 1975, § 40-10-120, provides, in part: “Real estate which hereafter may be sold for taxes and purchased by the state may be redeemed at any time before the title passes out of the state or, if purchased by any other purchaser, may be redeemed at any time within three…”
In re Ferrouillat, 558 B.R. 938 (Bankr. S.D. Ala. 2016).
· cites it 3× “Code § 40-10-82 , outside the three-year limitations period set out in § 40-10-120. The Tabors appealed. The Alabama Court of Civil Appeals affirmed the judgment of the trial court and concluded that there was no abuse of discretion by the trial court in finding that Nature…”
Mitchell v. Curry, 70 So. 3d 353 (Ala. Civ. App. 2011).
· cites it 2× “Code 1975), the owner has two methods of redeeming the property from that sale: `statutory redemption' (also known as `administrative redemption'), which requires the payment of specified sums of money to the probate judge of the county in which the parcel is located ( see §…”
In re Washington, 551 B.R. 644 (Bankr. M.D. Ala. 2016).
· cites it 2× “CODE § 40-10-120. If a tax purchaser bought the land at the tax sale, it “may be redeemed at any time within three years from the date of the sale.”
— Ala. Code § 40-10-120(a) — 1 case
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