2013 Code of Alabama
Title 11 - COUNTIES AND MUNICIPAL CORPORATIONS.
Title 2 - PROVISIONS APPLICABLE TO MUNICIPAL CORPORATIONS ONLY.
Section 11-51-2 - When taxes due and delinquent; interest rate on delinquent taxes.


AL Code § 11-51-2 (2013) What's This?
Section 11-51-2When taxes due and delinquent; interest rate on delinquent taxes.

After assessment, taxes shall become due on December 1 and delinquent on January 1 following, and, if assessment has been made during the month of May, taxes shall become due on October 1 and delinquent on January 1 following and in either case shall, after becoming delinquent, bear the legal rate of interest.

(Code 1907, §1312; Code 1923, §2125; Code 1940, T. 37, §671; Acts 1945, No. 482, p. 719, §2.)

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