11.008 Unredeemed Tax Sales to State

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Requirement 11.008

Unredeemed Tax Sales to State

 

 Unredeemed Tax Sales to State. The abstract reveals that on January 3, 1955, the Tax Collector of DeWitt County sold the captioned property to the State of Alabama for the non-payment of ad valorem taxes by John Q. Owner.  The abstract does not indicate whether the captioned property was ever been redeemed from that sale, or whether the State of Alabama ever conveyed the captioned property by tax deed to any third party.  John Q. Owner held record title to the captioned property at the time of the tax sale.

 The abstract further reveals that on January 4, 1965, the Tax Collector of DeWitt County conducted another tax sale of the captioned property and that the property was bid in by the auctioneer in the name of the State of Alabama.  The abstract does not indicate whether the captioned property was ever been redeemed from that second tax sale, or whether the State of Alabama ever conveyed the captioned property by tax deed to any third party.  John R. Taxdebtor  was assessing  the captioned property for ad valorem taxes at the time of the second tax sale.

 The abstract shows with respect to both of these tax sales that certain parties have at various times made applications to the State of Alabama for the purchase of the captioned property.  In one case, it appears that Mary R. Purchaser applied for the purchase of the land in 1958 and may have paid the sum of $918.00 to the State.

 Requirement.   An investigation should be conducted in the Department of Revenue and the Department of Conservation in Montgomery, Alabama to determine whether or not the State is claiming any interest in the captioned property, whether the captioned property has been redeemed or the state has previously sold its interest in that  land.  A tax investigation for the years of 1955 to 2009 should be undertaken in DeWitt  County, Alabama to determine whether Mary R. Purchaser  assessed and paid taxes on captioned property  property for any of the years specified above.  Pending the outcome of this investigation, it may be necessary to attempt redemption from the state or obtain a tax deed to your lessors.

Copyright 2011 by Edward G, Hawkins. All rights reserved.