Jefferson County Tax Lien Certificates
In Jefferson County Alabama tax lien certificates are sold at the Jefferson County Tax Sale held on the third or fourth Thursday of May each year. Approximately 4000 Jefferson County Alabama tax lien certificates are sold each year with an approximate total face amount of about $2,000,000. The bidding begins at just the back taxes owed. The winning bidder at a Jefferson County Alabama tax sale is the bidder with the greatest bid.
From the date sold, the delinquent owner has (3) three years to redeem his or her interest in the property. To redeem, the original owner must tender the amount the investor paid to purchase the Jefferson County Alabama tax lien certificate plus any additional property tax the investor has paid up to the three year redemption period plus 12% per annum on the minimum and the overbid (see notes on bidding).
If the property is not redeemed within the (3) three year redemption period the purchaser of the Jefferson County Alabama tax lien certificate can apply for a tax deed to the property.
Jefferson County Tax Collector
716 Richard Arrington Jr # 160
Birmingham, AL 35203
PH: 205-325-5500 (Birmingham)
PH: 205 481-4131 (Bessemer)
Visit Jefferson County Website
When Jefferson County Alabama tax lien certificates are not auctioned to individual bidders, the tax lien certificate is transferred to the State of Alabama Department of Revenue, Property Tax Division in Montgomery. The property is available for purchase from the state by making application.
Tax Sale Type: Tax Lien Certificates
Contact: Tax Collector/Treasurer (Sec. 40-10-12 
)
Interest Rate: 12% per annum (Sec. 40-10-122 )
Bid Procedure: Premium Bid (Sec. 40-10-16 )
Redemption Period: Three (3) years (Sec. 40-10-29 )
Law: Code of Alabama, Title 40, Chapter 10, "Sale of Land."
Additional Notes:
Important. According to (Sec. 40-10-29 and Sec. 40-10-30 ) after the 3 year redemption period has expired the judge of probate must execute and deliver to the purchaser...a deed to each lot or parcel of real estate sold to the purchaser and remaining unredeemed...and such deed conveyed upon expiration of the redemption period is not sufficient.
As the purchaser of an Alabama tax lien certificate you need to be aware that you will need to consult a legal professional for assistance with a quiet title action.
Left-over liens. Tax lien certificates not sold at the county level can be purchased from the Alabama State Commissioner of Revenue (Sec. 40-10-21 and 40-10-132 )
Alabama Department of Revenue
Property Tax Division
50 North Ripley
Montgomery, AL 36132
(334) 242-1170
Visit Alabama Department of Revenue Website
Caution on bidding. According to (Sec. 40-10-122 ) the bidder will only earn interest at the rate of 12 percent per annum on the amount of all taxes and any excess bid that is less than or equal to 15 percent of the market value as established by the county board of equalization which can be determined by reviewing the tax collector records.
Therefore, should the investor should enter into competitive bidding, he or she should never place a bid in excess of 15 percent of the value as determined by the county board of equalization.
Disposition of excess arising from sale. According to (Sec. 40-10-28 ) the proceeds or excess funds generated from the sale of real estate remaining after satisfying the amount of the decree of sale, costs, fees, subsequently accruing, are to be paid to the owner, or his agent, or to the person legally representing such owner, or into the county treasury.
Tax sale overages. According to (Sec. 40-10-28 ) if such tax sale proceeds, overages, or excess funds are not requested within three years after the sale of the property such money shall thereafter be treated as part of the general fund of the county. In addition, any time within 10 years after the funds have been deemed as part of the general fund of the county, on proof made by any person that he is the rightful owner of such excess money order the payment thereof to such owner, his heir or legal representative else such excess funds shall become the property of the county.
Agreement to locate property. According to (Sec. 35-12-93 ) "(a) An agreement by an owner, the primary purpose of which is to locate, deliver, recover, or assist in the recovery of property that is presumed abandoned is void and unenforceable if it was entered into during the period commencing on the date the property was presumed abandoned and extending to a time that is 24 months after the date the property is paid or delivered to the Treasurer. ..." and "(e) An owner who has agreed to pay compensation that is unconscionable, may maintain an action to reduce the compensation to a conscionable amount. ..."
Presumption of abandonment. In addition (Sec. 35-12-72 ) says "(a) Property is presumed abandoned if it is unclaimed by the apparent owner during the time set forth below for the particular property: (13) Property held by a court, government, governmental subdivision, agency, or instrumentality, one year after the property becomes distributable. ..."
Cities located in Jefferson County Alabama
To learn more about Alabama Tax Lien Certificates simply click on the name of the town or city for which you are interested in the list below.
Counties located in Alabama
To learn how to purchase Alabama Tax Lien Certificates simply click on the name of the county for which you are interested in the list below.
| County: | Auction Type: | Population: |
|---|---|---|
| Autauga County | Tax Lien Certificates | 43,671 |
| Baldwin County | Tax Lien Certificates | 140,415 |
| Barbour County | Tax Lien Certificates | 29,038 |
| Bibb County | Tax Lien Certificates | 20,826 |
| Blount County | Tax Lien Certificates | 51,024 |
| Bullock County | Tax Lien Certificates | 11,714 |
| Butler County | Tax Lien Certificates | 21,399 |
| Calhoun County | Tax Lien Certificates | 112,249 |
| Chambers County | Tax Lien Certificates | 36,583 |
| Cherokee County | Tax Lien Certificates | 23,988 |
| Chilton County | Tax Lien Certificates | 39,593 |
| Choctaw County | Tax Lien Certificates | 15,922 |
| Clarke County | Tax Lien Certificates | 27,867 |
| Clay County | Tax Lien Certificates | 14,254 |
| Cleburne County | Tax Lien Certificates | 14,123 |
| Coffee County | Tax Lien Certificates | 43,615 |
| Colbert County | Tax Lien Certificates | 54,984 |
| Conecuh County | Tax Lien Certificates | 14,089 |
| Coosa County | Tax Lien Certificates | 12,202 |
| Covington County | Tax Lien Certificates | 37,631 |
| Crenshaw County | Tax Lien Certificates | 13,665 |
| Cullman County | Tax Lien Certificates | 77,483 |
| Dale County | Tax Lien Certificates | 49,129 |
| Dallas County | Tax Lien Certificates | 46,365 |
| Dekalb County | Tax Lien Certificates | 64,452 |
| Elmore County | Tax Lien Certificates | 65,874 |
| Escambia County | Tax Lien Certificates | 38,440 |
| Etowah County | Tax Lien Certificates | 103,459 |
| Fayette County | Tax Lien Certificates | 18,495 |
| Franklin County | Tax Lien Certificates | 31,223 |
| Geneva County | Tax Lien Certificates | 25,764 |
| Greene County | Tax Lien Certificates | 9,974 |
| Hale County | Tax Lien Certificates | 17,185 |
| Henry County | Tax Lien Certificates | 16,310 |
| Houston County | Tax Lien Certificates | 88,787 |
| Jackson County | Tax Lien Certificates | 53,926 |
| Jefferson County | Tax Lien Certificates | 662,047 |
| Lamar County | Tax Lien Certificates | 15,904 |
| Lauderdale County | Tax Lien Certificates | 87,966 |
| Lawrence County | Tax Lien Certificates | 34,803 |
| Lee County | Tax Lien Certificates | 115,092 |
| Limestone County | Tax Lien Certificates | 65,676 |
| Lowndes County | Tax Lien Certificates | 13,473 |
| Macon County | Tax Lien Certificates | 24,105 |
| Madison County | Tax Lien Certificates | 276,700 |
| Marengo County | Tax Lien Certificates | 22,539 |
| Marion County | Tax Lien Certificates | 31,214 |
| Marshall County | Tax Lien Certificates | 82,231 |
| Mobile County | Tax Lien Certificates | 399,843 |
| Monroe County | Tax Lien Certificates | 24,324 |
| Montgomery County | Tax Lien Certificates | 223,510 |
| Morgan County | Tax Lien Certificates | 111,064 |
| Perry County | Tax Lien Certificates | 11,861 |
| Pickens County | Tax Lien Certificates | 20,949 |
| Pike County | Tax Lien Certificates | 29,605 |
| Randolph County | Tax Lien Certificates | 22,380 |
| Russell County | Tax Lien Certificates | 49,756 |
| Shelby County | Tax Lien Certificates | 143,293 |
| St. Clair County | Tax Lien Certificates | 64,742 |
| Sumter County | Tax Lien Certificates | 14,798 |
| Talladega County | Tax Lien Certificates | 80,321 |
| Tallapoosa County | Tax Lien Certificates | 41,475 |
| Tuscaloosa County | Tax Lien Certificates | 164,875 |
| Walker County | Tax Lien Certificates | 70,713 |
| Washington County | Tax Lien Certificates | 18,097 |
| Wilcox County | Tax Lien Certificates | 13,183 |
| Winston County | Tax Lien Certificates | 24,843 |
Tax Lien University, Inc. is an educational organization, and individual performance depends upon the individual skills, time availability, and dedication of each student. Testimonials included may not represent typical results. Unique experiences and past performances do not guarantee future results. Tax Lien University, Inc. its owners, employees, and affiliates do not give investment or financial advice and are not licensed as brokers by or registered as advisors with any agency. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.
© 2011 Tax Lien University, Inc. All rights reserved. Used with permission. This Web site is not intended for residents of the UK or Canada.
Tax Lien Certificate States
Research all fifty (50) states to determine which offers the right interest rate, redemption period, and more.
Get our Free Newsletter
As a subscriber of our free newsletter, you'll receive insightful industry articles, auction alerts and much, much more.
Our Educational Materials
Creating Wealth Without Risk™ was designed to help you take full-advantage of safe, certain, and high-yielding tax lien certificates and tax deeds.
Customer Reviews
"I purchased 3 tax lien certificates at an internet auction for Miami-Dade County, Florida. All three were buildable vacant lots in moderate income neighborhoods. The prices were: (1)$1,018.86 (2) $1,224.90 (3) $1,654.82. I got 18% interest on all of them. I placed 39 bids in total."
- A. Hamad, Florida
June 9, 2011 6:17:32 PM MDT
"I thought that the course were very clear and easy to understand as well as being highly informative and to the point. The information contained within is worth thousands and thousands of dollars. I would recommend that any one serious about being a smart investor buy these books and put it into action!"
- S. Roy, London
"Thank you for your great work. I received you training manuals last night and haven't been able to stop reading. I would recommend this course to anyone who is interested in getting into Tax Lien Certificates."
- J. Bennett, California
