§11A-3-6. Purchase by sheriff, State Auditor, deputy commissioner
and clerk of county commission prohibited; coowner
free to purchase at tax sale.
(a) A sheriff, clerk of the county commission or circuit
court, assessor, State Auditor, or deputy or assistant of any of
them, shall not directly or indirectly become the purchaser, or be
interested in the purchase, of any tax lien on any real estate at
the tax sale or receive any tax deed conveying the real estate.
Any officer purchasing a tax lien shall forfeit $1,000 for each
offense. The sale of a tax lien on any real estate, or the
conveyance of the real estate by tax deed, to one of the officers
named in this section is voidable, at the instance of any person
having the right to redeem, until the real estate reaches the hands
of a bona fide purchaser.
(b) Any coowner, except a coparcener, in the absence of
satisfactory proof of a fiduciary relationship, is entitled to
acquire by tax purchase for his or her own account the tax lien on
the interest of any, or all, of his or her coowners in any real
estate, and to receive a tax deed conveying the interest without
being required to hold the tax lien or interest or interests under
any constructive trust. There shall be a prima facie presumption
against the existence of any constructive trust.