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Expert Analysis

Ala. High Court Ruling Jeopardizes Tax Sales Held In Court

By Matt Abee, Randy Saunders and Megan Ware-Fitzgerald (November 16, 2020, 3:16 PM EST) -- 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....

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