Walker County Revenue: Tax Sale
Walker County Revenue

Tax Sale

Tax Sales 2019 Tax Year and prior

Each year, property for which the taxes are not paid is auctioned off at a public sale at the County courthouse. Individuals who come to the sale and buy the tax liens are issued a "Certificate of Purchase." If no individual buys the tax liens, a Certificate of Purchase is made out and delivered to the State Land Agent.

The property owner has three years from the date of the tax sale to redeem his property from the Revenue Commissioner by paying all taxes and costs. If the property was bought at the tax sale by an individual and the owner does not redeem it within three years from the date of the sale, the individual who purchased the property at the tax sale is entitled to a tax deed.

Property that sells to the state for taxes can be redeemed at any time until the state transfers the certificate to an individual who makes application to purchase from the state. The state can transfer a certificate at any time after the tax sale until the owner redeems the property. If the state transfers the certificate before the three year redemption period is up, the owner may still redeem the property. As stated above, the certificate holder is entitled to a tax deed after 3 years from the date of the sale.

After the tax deed has been issued, redemptions can no longer be made in the Revenue Commissioner's office. However, other options may be available and can be explained by the office staff.

Tax Sales 2020 Tax Year and Future  

In accordance with Title 40, Chapter 10, Code of Ala. 1975 (§40-10-180 through 200), the  Walker County Tax Collecting official has authority to auction and sell tax liens on properties for which ad valorem property taxes are delinquent. Walker County conducts its delinquent property tax lien auction sale in May each year.

The format of sale has officially changed to tax lien auction and sale effective with the 2020 tax collection year and as advertised in/on the Walker County Revenue website and the Daily Mountain Eagle newspaper.

Effective with the 2020 delinquent property tax a Tax Lien Auction will be held May 3rd,2021, the following process will apply to Walker County’s Tax Lien Auction and Sale.


Tax Lien Sale: (§40-10-199)