Petition to Reverse Redemption and Motion for Ascertainment Amount

6/20/20 Walker purchased a property at Jefferson County Tax Sale for $4,732.17. (See purchase Receipt) 6/21/20 Walker did an asset assessment and discovered the property was vacant. Property was secured and preservation action began. 4/28/21 Walker received a “verification of allowable expenses by tax sale purchaser” notice from Proposed Redemptioners Steven Lee (d.2018) and Janet Turner. The notice listed the redemptioner address as 2016 9thPlace NW, Center Point, AL 35215. (See Verification of Expenses) 5/1/21 Walker reviewed the preservation cost notice that was prepared to be sent to the Redemptioner and noticed there was an err on the address line because the Redemptioner address was listed as the property address, currently occupied by Walker. 5/12/21 Walker went to Jefferson County Tax Office, Redemption Department to give notice that the notice of preservation cost could not be perfected pursuant to Code of Alabama, 40-10-127 (1975) and Walker is still due sums required by Code of Alabama, 40-10-122(a). The form was executed with an impossible delivery address for the Redemptioner. Walker was notified that the property was redeemed on May 10, 2021. My thoughts: There was an err when the Redemption Department filled out the “verification of allowable expenses by tax sale purchaser” document because it made Walker unable to notify the proposed redemptioner of preservation cost. I have received several redemption forms. The address that the Redemption Office has always required to be the address that preservation cost is noticed to has been based on what was listed on the notice filled out by the Redemption Office. Walker did diligence by paying for a skiptrace on the proposed redemptioner and finding a current address to send the notice. As of May 12, 2021, FedEx has listed the package as “We made a delivery attempt: 05/12/2021 01:08 PM. Delivery exception Customer not available or business closed” (See FedEx Detailed Tracking) My request: The redemption status is reversed from redeemed to active - reversal of payment, certificate number voided and the receipt number reversed. This action can be performed by the Chief Collector. (See Record of Reversal) Codes to review: Alabama Code Title 40. Revenue and Taxation §40-10-122 A (2) The reimbursement to the purchaser from the proposed redemptioner for allowable improvements and insurance premiums as provided in subsections (b) through (e) is not required for the proposed redemptioner to take possession of the property; provided however, that the proposed redemptioner shall reimburse the purchaser for such costs prior to January 1 of the subsequent tax year in order to complete the redemption process as provided in this subsection.  Failure of the proposed redemptioner to reimburse the purchaser for such costs prior to January 1 of the subsequent tax year shall forfeit the right of the proposed redemptioner in the property. D (1) The proposed redemptioner shall make written demand upon the purchaser of a statement of the value of all permanent or preservation improvements as applicable made on the property since the tax sale.  In response to written demand made pursuant to this subsection, within 10 days from the receipt of such demand, the purchaser shall furnish the proposed redemptioner with the amount claimed as the value of such permanent or preservation improvements as applicable; and within 10 days after receipt of such response, the proposed redemptioner either shall accept the value so stated by the purchaser or, disagreeing therewith, shall appoint a referee to ascertain the value of such permanent or preservation improvements as applicable.