Alabama Court of Appeals Bars Tax Sale Redemption Claim Due to Repose Rule

The Alabama Court of Appeals of reversed the trial court’s judgment allowing redemption of a parcel of land sold at a tax sale. The dispute centered on an island created during canal construction that was sold for unpaid taxes in 1995, with taxpayer later seeking to redeem it from the tax sale purchaser’s successor. Despite arguments that there is no time limit for redemption by an owner retaining possession, the court ruled that the 20-year rule of repose barred taxpayer’s claim for redemption filed over 20 years after the tax sale. The court relied on precedent holding that the rule ...