Marion County, AL tax sales

County offices

County notes

• •Marion County collects on the tax lien auction method under Article 7, not the Article 1 property sale. The county's own notice cites Code of Alabama Title 40-10-182 and 40-10-184 and sets the sale at govease.com, so the winning bidder receives a tax lien certificate rather than a deed.
• •Each lien sold at the Marion County auction carries a $45 administrative fee on top of the taxes, interest, penalties, and costs, per the county's published notice.
• •The county publishes its tax lien auction notice and delinquent parcel search on its Revenue Commissioner payment portal at ingproperty.com rather than on marioncountyal.org. The Property Tax Office page on the county site links to it as "Pay Delinquent Property Tax."
• •The Revenue Commissioner's office splits duties: the main office is at 205-921-3561 (fax 205-921-3676) and the Appraisal Office is at 205-921-4996 (fax 205-921-0721) with its own mailing address, P.O. Box 2051, Hamilton, AL 35570.
• •Parcels already conveyed to the state can be bought separately from the county auction. The Alabama Department of Revenue Property Tax Division takes electronic price-quote applications for state-held tax delinquent property, gives the buyer 10 calendar days to pay after a quote is issued, and conveys either a tax sale certificate assignment when the state has held the parcel under three years or a tax deed after that. The Department warns that neither instrument gives clear title.
• •Marion County does not post registration rules, deposit amounts, or a registration deadline on any county page. Verify those on GovEase and with the Revenue Commissioner before the sale.

Alabama rules

Max interest rate

12% per year, bid down at auctionCode of Alabama 1975, Section 40-10-184 - Auction procedures; winning bidsAla. Code § 40-10-184Verified Jul 25, 2026

Minimum return

No statutory minimum; interest accrues at your bid rateCode of Alabama 1975, Section 40-10-184 - Auction procedures; winning bidsAla. Code § 40-10-184Verified Jul 25, 2026

Redemption

A tax lien can be redeemed at any time before the circuit court enters judgment in a foreclosure action, and the holder cannot file that action until four years after the auction or the tax official's private sale. If the holder does not commence a foreclosure action within ten years of the auction or sale, the certificate expires and the lien becomes void. A certificate holder has no right to enter or possess the property, make repairs, or charge rents before it receives the circuit clerk's deed. In a county that uses the Article 1 property tax sale instead, land sold to a purchaser other than the state may be redeemed within three years from the date of sale, and land bid in for the state may be redeemed at any time before title passes out of the state.Code of Alabama 1975, Section 40-10-193 - Redemption of a tax lienAla. Code § 40-10-193Verified Jul 25, 2026

Surplus proceeds

In a court-ordered auction the proceeds pay the cost of the auction first, then the certificate holder up to the redemption amount plus taxes it paid before filing and the court-allowed costs and fees. Any surplus goes to the owner or the owner's heirs or successors as the court determines, and Alabama's unclaimed property law applies to whatever is left. In a county that instead uses the Article 1 property tax sale, the excess over the decree is held in a separate county account for three years for a party who redeems, and Section 40-10-28 opens later windows in which the owner or a redeeming party can claim it.Code of Alabama 1975, Section 40-10-28 - Disposition of excess arising from saleAla. Code § 40-10-28Verified Jul 25, 2026

Governing statute

Ala. Code § 40-10-180Code of Alabama 1975, Section 40-10-180 - Purpose; choice of remedy by tax collecting officialAla. Code § 40-10-180Verified Jul 25, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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