Total Credits: 0.8 CLE
Tax laws have a deserved reputation for complexity and obscurity. Many Alabama tax statutes that were relevant and useful when adopted decades ago are no longer applicable to modern procedures and hinder rather than aid in the administration of our property tax system. Others have been interpreted and re-interpreted by the appellate courts to such an extent (the redemption statutes come to mind) that the statutory text is no longer a safe guide to meaning and practice. A recent attempt to simplify delinquent ad valorem property tax collections by providing for tax lien sales aims to avoid some of the inefficiencies and problems of the existing land sale procedure. One aspect of this new system, the foreclosure of the tax lien, is the topic of this presentation.
| Justice HO.pdf (911.9 KB) | 28 Pages | Available after Purchase |
| INSTRUCTIONS FOR COMPLETING SEMINAR AND RECEIVING CLE CREDIT2.docx (11.7 KB) | 1 Pages | Available after Purchase |
Mr. Justice has practiced law in Columbiana for over thirty-five years. He received his B.S. in Business Administration from Auburn University, and his J.D. from Cumberland School of Law. Following graduation from law school, he clerked for Justice James N. Bloodworth of the Alabama Supreme Court, and then entered practice with Karl C. Harrison, H. L. "Sonny" Conwill, and William T. Harrison in Columbiana. Over the years his practice has included real estate, probate, and municipal and county law. Mr. Justice is a member of the Shelby County Bar and the Alabama State Bar. He is now a partner with Ellis, Head, Owens & Justice.
