(a) The tax collecting official shall, upon application to redeem a tax lien, and upon being satisfied that the person applying has the right to redeem the tax lien, and upon payment of the amount due, issue to the person a certificate of redemption appended to a copy of the certificate of tax lien, giving the date of redemption, the amount paid, and by whom redeemed, and shall make the proper entries in the record of tax lien auctions or sales in his or her office. Upon issuance of the certificate of redemption, the redemption is complete and perfected, the tax lien is satisfied, and the certificate of tax lien is void and of no effect other than to support a request for payment of redemption money pursuant to Section 40-10-196.
Terms Used In Alabama Code 40-10-194
Lien: A claim against real or personal property in satisfaction of a debt.
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
(b) For each certificate of redemption, the tax collecting official shall collect from the person to whom the certificate of redemption is issued a fee of ten dollars ($10).(c) The holder of a certificate of redemption may record the certificate with the recording officer of the county.
