Tax Certificate And Lien on Unpaid Taxes

[Christine Garnier]

Hi Everyone,

I purchased a tax lien on a property and found out today that the name on the tax assessor's website is the name of a person who bought a tax certificate in 2020. This person failed to pay the taxes for 2023, so I bought the tax lien.   Their first and last name appear on the tax assessor followed by the abbreviation "R/S". Does anyone knows what it means? 

I am trying to find out if they could redeem, in case they have not filed a quiet title.

Thank you.

[Gregory Stanley]

So that's not actually correct.  Alabama counties don't all designate it the same, but in the largest county, Jefferson, R/S means that no one bid on the property at the tax sale so the property was bid in by the state and then it was ReSold to an investor.  This designation is becoming less common because nothing goes to the state after tax sales.