11.023 Tax Sales and Double Assessment

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Requirement 11.023

Tax Sales and Double Assessment

 

Tax Sales and Double Assessment:  The abstract reveals that on February 1, 1935, the Tax collector for DeWitt  County, Alabama sold the captioned property to the State of Alabama for the non-payment of ad valorem taxes assessed to an “unknown owner.”  Bob McBuyer  purchased the land at the sale and obtained a Certificate of Purchase.  After the three-year redemption period had lapsed, Bob McBuyer returned the Certificate of Purchase to the Probate Judge of DeWitt County and obtained a tax deed to the captioned property. Bob McBuyer suffered a tax sale of the captioned property  for  non-payment of taxes on February 5, 1937, but the State Land Commissioner declared that sale void on March 12, 1937.  Bob McBuyer exclusively  assessed the captioned property for the years 1936 through 2009, but the Tax Assessor’s land book shows the captioned property to be double assessed to Sam Doubletax  and Bob McBuyer  for the years 1940  through 1954.

Requirement:  Furnish a tax report showing the assessment and payment of taxes by all taxpayers for the captioned property  from 1935 until 2009.  Upon receipt of that tax report, we may require further curative measures.

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