There is a newer version of the Code of Alabama
2015 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 5 - TAX COLLECTORS.
- Section 40-5-1 - Keeping office open; visits to precincts.
- Section 40-5-2 - Deputies.
- Section 40-5-3 - Bonds.
- Section 40-5-4 - Commissions.
- Section 40-5-5 - Disposition of fees paid to collector on a salary basis.
- Section 40-5-6 - Fees for demand on delinquent taxpayers and for levy and sale of property.
- Section 40-5-7 - Demand on delinquent taxpayers.
- Section 40-5-8 - Costs on payment of delinquent taxes.
- Section 40-5-9 - Interest on delinquent taxes.
- Section 40-5-10 - Receipts on payment of delinquent taxes.
- Section 40-5-11 - Book of receipts with duplicate sheets.
- Section 40-5-12 - Payments by purchasers, lien holders or mortgagees of real estate.
- Section 40-5-13 - Payment when parcels of real estate listed separately.
- Section 40-5-14 - Levy and sale of personal property - Time; notice; location.
- Section 40-5-15 - Levy and sale of personal property - Application and disposition of proceeds.
- Section 40-5-16 - Levy and sale of personal property - Shares of stock.
- Section 40-5-17 - Levy and sale of personal property - When delinquent taxpayer has left county.
- Section 40-5-18 - Levy and sale of personal property - No property exempt.
- Section 40-5-19 - Sale of real property if personalty insufficient.
- Section 40-5-20 - Garnishment of delinquent taxpayers - Notice.
- Section 40-5-21 - Garnishment of delinquent taxpayers - Procedure.
- Section 40-5-22 - Garnishment of delinquent taxpayers - Fees.
- Section 40-5-23 - List of insolvents and list of errors in assessments - Reports; publication; advertisement costs.
- Section 40-5-24 - List of insolvents and list of errors in assessments - Examination and correction.
- Section 40-5-25 - List of insolvents and list of errors in assessments - Certification of corrected lists to Department of Revenue.
- Section 40-5-26 - New accounts of insolvent taxes and taxes in litigation stated with collector.
- Section 40-5-27 - Presiding officer of county commission to deliver list of insolvent taxpayers and taxes due to collector.
- Section 40-5-28 - Collection of insolvent taxes.
- Section 40-5-29 - Final report of uncollected balances of insolvent taxes.
- Section 40-5-30 - Report when collector retires from office.
- Section 40-5-31 - Taxpayer about to jeopardize possibility of collection - Duty of collector.
- Section 40-5-32 - Taxpayer about to jeopardize possibility of collection - Liability of collector for failure to act.
- Section 40-5-33 - Collection and report of countywide and school district taxes.
- Section 40-5-34 - Assessment and collection of escaped taxes - Procedure.
- Section 40-5-35 - Assessment and collection of escaped taxes - Report to assessor.
- Section 40-5-36 - Reports and payments into particular treasuries - Procedure.
- Section 40-5-37 - Reports and payments into particular treasuries - Failure to make report to Comptroller.
- Section 40-5-38 - Death of collector.
- Section 40-5-39 - Special taxes - Receipts on collection of special taxes.
- Section 40-5-40 - Special taxes - Payments on collection.
- Section 40-5-41 - Special taxes - Closing accounts on accomplishing purpose for which collected.
- Section 40-5-42 - Collection of taxes by action.
- Section 40-5-43 - Settlements with particular treasurers.
- Section 40-5-44 - Final settlements and payments by collectors.
- Section 40-5-45 - Mileage to and from seat of government.
- Section 40-5-46 - Lien of tax collector.
- Section 40-5-47 - Collection of ad valorem tax revenues earmarked for support of fire protection and emergency services.
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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