Tax Lien Auction FAQ
In 2018, the Alabama State Legislature passed Act 2018-577, giving tax collecting officials an alternative remedy for collecting delinquent property taxes by the sale of a tax lien instead of the sale of property. In 2021, beginning with tax year 2020 delinquent properties, Marengo County Revenue Commission migrated to the sale of tax liens. All tax liens representing unpaid and delinquent taxes on real property are subject to a public auction.
The State of Alabama has since enacted further changes to the law governing the auction and sale of tax liens, all of which can be found in Title 40, Chapter 10, Article 7 of the Code of Alabama (1975). The information contained on this website is intended to answer basic questions regarding the auction and sale of tax liens conducted by the Marengo County Revenue Commission and is not legal advice. Please consult a licensed attorney if you have questions about the law or your rights.
1. Where can I find the statutes regarding tax lien auctions?
Review Alabama Code Title 40, Chapter 10, Article 7.
https://alison.legislature.state.al.us/code-of-alabama?section=40-10-180
https://alison.legislature.state.al.us/code-of-alabama?section=40-10-180
2. What authorizes the Marengo County Revenue Commissioner to hold a tax lien auction?
Act 2018-577 authorizes counties to collect delinquent property taxes using either a tax lien sale
or a property sale. This provides the legal authority for Marengo County to hold a tax lien auction.
3. What is a tax lien auction and what is its purpose?
A tax lien auction is the public sale of tax liens advertised under Alabama Code § 40-10-182.
The auction awards tax lien certificates based on the lowest interest rate bid.
Its purpose is to secure payment of delinquent real property taxes owed to Marengo County.
Its purpose is to secure payment of delinquent real property taxes owed to Marengo County.
4. What is the date, time, and location of Marengo County's tax lien auction?
Date: May of each year – check marengocountyal.com
Time: 8:30 AM – 4:30 PM (CST) daily until complete
Location: Online via GovEase.com
Time: 8:30 AM – 4:30 PM (CST) daily until complete
Location: Online via GovEase.com
5. Will training be available for using GovEase?
Yes. GovEase provides online training videos at govease.com.
6. How often is the tax lien auction held?
Once per year, between March 1 and June 15.
7. Which properties are included in the auction?
Properties with unpaid delinquent taxes.
Lists appear at least 30 days before the sale on GovEase.com and MarengoCountyAL.com.
8. Are property owners notified?
Yes. Notices are mailed at least 30 days before the auction and advertised online.
9. When and where will the auction be advertised?
When: 3–4 weeks before auction
Where: marengocountyal.com and GovEase.com
Where: marengocountyal.com and GovEase.com
10. Where can I find additional property information?
Visit the county GIS map and select “Delinquent Tax Parcels Only.”
Buyers are responsible for researching liens and encumbrances.
11. When can I register for the auction?
Registration opens 3–4 weeks prior to the auction through GovEase.com.
12. Payment requirements?
Debit/credit, cash, or certified funds.
Payment due within one hour after the final auction close.
13. Can I purchase liens without attending the auction?
No. All purchases must be made through GovEase.com during the auction.
14. What equipment is needed to participate?
A computer with internet access and an updated web browser.
15. What is the bidding process?
Bidding is based on the lowest interest rate accepted by the bidder, starting at 12%.
16. What if more than one bidder bids 0%?
A random number generator selects the winning bidder.
17. How long is each lien open for bidding?
Each lien remains open 30 seconds, with 10-second extensions for late bids.
18. What document is issued after the auction?
A tax lien certificate is mailed within 10 business days after payment.
19. What happens to other encumbrances?
Other encumbrances remain; tax liens take priority but do not extinguish covenants or easements.
20. How will property owners learn who purchased the lien?
A notice is mailed within 30 days after the auction.
21. Are there additional expenses?
Yes: $20 origination fee, $20 auction fee, $5 certificate fee.
22. Must I pay subsequent taxes?
No, but you have first right to purchase subsequent liens until redemption or foreclosure.
23. May I transfer my lien certificate?
Yes. Transfers are permitted under Alabama Code § 40-10-187(e).
24. Does purchasing a tax lien give me ownership?
No. You acquire a lien, not ownership.
The lien expires if no foreclosure action is taken within 10 years.
25. Can I pay current taxes without redeeming previous liens?
No. All outstanding liens must be redeemed first.
26. How do you redeem a tax lien?
Redemption is made through the Revenue Commissioner (unless foreclosure is filed).
Certified funds required.
27. What is issued to prove redemption?
A certificate of redemption appended to the tax lien certificate.
28. What happens to unsold liens?
They may be purchased over the counter at the Revenue Commissioner’s office.
29. Do purchased tax liens ever expire?
Yes, after 10 years if no foreclosure action is initiated.
30. Where can I find the statutes for tax lien auctions?
Alabama Code Title 40, Chapter 10, Article 7, §§ 40-10-180 through 40-10-202.
31. What is the First Right to Purchase?
The holder of the tax lien certificate has the first right to purchase subsequent liens to maintain
their position.