Used by many large counties like Mobile and Baldwin. Investors bid on the interest rate they are willing to accept on the debt, starting at 12% and bidding down. The winning bidder gets a tax lien certificate.

Lists of delinquent properties are published by the County Revenue Commissioner or Tax Collector's office before the auction. 3. Buy Over-the-Counter (OTC) from the State

FAQ Categories / Tax: Land Sales - Alabama Department of Revenue

Many counties now use online platforms like GovEase for their auctions. Registration usually opens about 30 days before the sale and may require a 10% deposit .

Auctions are held annually, typically starting in May .

Alabama counties use one of two systems to handle delinquent taxes: