Dept. of Revenue v. Price-Williams

This case involves a dispute between the Alabama Department of Revenue ("Department") and owners of land over the rights of those owners to redeem the property against the Department, which had bought the property at a sale for delinquent taxes.

The issues raised are 1) whether the trial court incorrectly applied Ala. Code 1975, § 40-10-83, to the redemption of property sold for the failure to pay "income" taxes; 2) whether the trial court lacked in rem and personal jurisdiction to order redemption under Ala. Code 1975, § 40-10-83, against the Department, because of the State's immunity from…