Current through Register Vol. 42, No. 11, August 30, 2024
(1) Notice of seizure. -- As soon as
practicable after seizure of property, notice in writing shall be given by the
Commissioner or his delegate to the owner of the property (or, in the case of
personal property, the possessor thereof), or shall be left at his usual place
of abode or business. If the owner cannot be readily located, or has no
dwelling or place of business within the State, the notice may be mailed to his
last known address. Such notice shall specify the sum demanded and shall
contain, in the case of real property, a description with reasonable certainty
of the property seized.
(2) Notice
of sale. -- The Commissioner or his delegate shall, as soon as practicable
after the seizure of the property give notice to the owner, in the manner
prescribed in subsection (1), and shall cause a notification to be published in
some newspaper published or generally circulated within the county wherein such
seizure is made, or if there be no newspaper published or generally circulated
in such county, shall post such notice at the post office nearest the place
where the seizure is made, and in not less than two other public places. Such
notice shall specify the property to be sold, including both a legal
description and a readily understandable layman's description, and the time,
place, manner, and conditions of the sale thereof.
(3) Sale of indivisible property. -- If any
property liable to levy is not divisible, so as to enable the Commissioner or
his delegate by sale of a part thereof to raise the whole amount of the
assessment and expenses, the whole of such property shall be sold. Such
indivisible property shall include only property in which the cotton grower has
at least 50 percent interest.
(4)
Time and place of sale. -- All sales shall be held between the hours of 9:00
A.M. and 5:00 P.M. In sale of personal property, the notice and advertisement
of sale must be published at least 14 days prior to sale, but only one
publication shall be necessary. In sales of real property, the publication in
the newspaper must be once a week for three successive weeks prior to the
sale.
(5) Manner and conditions of
sale.
(a) MINIMUM PRICE. -- Before the sale
the Commissioner or his delegate may determine a minimum price for which the
property shall be sold, and if such minimum price is determined, and if no
person offers for such property at the sale the amount of the minimum price,
the property shall be declared to be purchased at such price for the
Commissioner; otherwise the property shall be declared to be sold to the
highest bidder.
(b) ADDITIONAL
RULES APPLICABLE TO SALE. -- The Commissioner or his delegate shall by
regulations prescribe the manner and other conditions of the sale of property
seized by levy. If one or more alternative methods or conditions are permitted
by regulations, the commissioner or his delegate shall select the alternatives
applicable to the sale. Such regulations shall provide:
1. That the sale shall not be conducted in
any manner other than:
(i) By public auction;
or
(ii) By public sale under sealed
bids.
(iii) In the case of the
seizure of several items of property, whether such items shall be offered
separately, in groups, or in the aggregate; and whether such property shall be
offered both separately (or in groups) and in the aggregate, and sold under
whichever method produces the highest aggregate amount.
(iv) Whether the announcement of the minimum
price determined by the commissioner or his delegate may be delayed until the
receipt of the highest bid.
(v)
Whether payment in full shall be required at the time of acceptance of a bid,
or whether a part of such payment may be deferred for such period (not to
exceed one month) as may be determined by the Commissioner or his delegate to
be appropriate.
(vi) The extent to
which methods (including advertising) in addition to those prescribed in
subsection (2) may be used in giving notice of the sale.
(vii) Under what circumstances the
Commissioner or his delegate may adjourn the sale from time to time (but such
adjournments shall not be for a period to exceed in all one month).
(c) PAYMENT OF AMOUNT
BID. -- If payment in full is required at the time of acceptance of a bid and
is not then and there paid, the Commissioner or his delegate shall forthwith
proceed to again sell the property in the manner provided in this subsection.
If the conditions of the sale permit part of the payment to be deferred, and if
such part is not paid within the prescribed period, suit may be instituted
against the purchaser for the purchase price or such part thereof as has not
been paid, together with interest at the rate applicable to liabilities due the
Department from the date of the sale; or, in the discretion of the Commissioner
or his delegate, the sale may be declared to be null and void for failure to
make full payment of the purchase price and the property may again be
advertised and sold as provided in subsections (2) and (3) of this section. In
the event of such readvertisement and sale any new purchaser shall receive such
property or rights to property free and clear of any claim or right of the
former defaulting purchaser, of any nature whatsoever, and the amount paid upon
the bid price by such defaulting purchaser shall be forfeited.
Author: Robert J. Russell
Statutory Authority:
Code of Ala.
1975, §§
2-2-8;
2-19-128;
2-18-135(c); Title 2, Chapter 19, Article 6.
