Nov. 16, 2020
On Oct. 23, the Alabama Supreme Court declined to reconsider its June opinion in Stiff v. Equivest Financial LLC, in which it held that a 2013 tax sale occurring inside the courthouse in Bessemer, Alabama — and not on the front steps of the courthouse as Alabama code requires — was void. While some might question the precedential nature of the plurality opinion, the opinion gives taxpayers ammunition for invalidating an untold number of tax sales across the state.
With the potential exception of the very few counties holding tax sales outside, many of Alabama's 67 counties are likely affected by this decision. So too are the tax sale purchasers who helped cover an estimated $42 million in 2019 delinquent taxes by purchasing more than 17,000 properties at tax sales across Alabama.
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