Code of Alabama

Ala. Code § 40-10-19 (2026)

Certificates of Purchase - Delivery; Contents.

✓ official Alabama Legislature (ALISON) text, current July 2026

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(a) As soon after the confirmation of sale is made as may be practicable, the tax collector must make out and deliver to each purchaser, other than the state, a certificate of purchase, which shall contain a description of the real estate sold and show that the sum was assessed by the assessor, to whom assessed, the date of assessment, for what year or years the taxes were due, the amount of taxes thereon, the amount of and the name of the holder of each tax lien certificate related thereto, distinguishing the amount due the state and county and for school purposes and to each holder of a tax lien certificate and the fees and costs, that it was advertised and how long, that it was offered for sale and at what time, who became the purchaser, at what price and the fact and date of the confirmation of such sale.

(b) In the event of the tax sale of owner-occupied property that is taxed as Class III, the certificate shall provide notice that (1) the Class III tax status shall remain in effect for the property throughout the period allowed for redemption as long as the property is used as an owner-occupied residence, and (2) for any period or periods following the tax sale that the property is not used as Class III property, as defined in Section 40-8-1, the property will be classified, assessed, and taxed as Class II property.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §266; Acts 1995, No. 95-408, p. 864, §2; Act 2009-508, p. 937, §1.)

Notes of Decisions

Cited in 2 cases, 1994–2016 · leading case: Daugherty v. Rester, 645 So. 2d 1361 (Ala. 1994).

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Daugherty v. Rester, 645 So. 2d 1361 (Ala. 1994). “After a tax sale has occurred as provided by statute, the purchaser is issued a certificate of purchase, §§ 40-10-19, 40-10-20, Ala.Code 1975; "[a]fter the expiration of three years from the date of the sale of any real estate for taxes" the purchaser is entitled to a tax deed…”

In re Washington, 551 B.R. 644 (Bankr. M.D. Ala. 2016). “CODE § 40-10-19. The tax purchaser is entitled to possession of the property upon receiving the certificate of purchase, and if the tax debtor has not surrendered possession within six months after the tax purchaser demands it, the tax purchaser may sue the tax debtor for…”

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