2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 29 - ENFORCEMENT OF TAX LAWS.
Article 2 - Collections.
Section 40-29-27 - Sale of perishable goods.
If the commissioner or his delegate determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and:
(a) Return to owner. If the owner of the property can be readily found, the commissioner or his delegate shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner:
(1) Pays to the commissioner or his delegate an amount equal to the appraised value; or
(2) Gives bond in such form, with such sureties, and in such amount as the commissioner or his delegate shall prescribe, to pay the appraised amount at such time as the commissioner or his delegate determines to be appropriate in the circumstances.
(b) Immediate sale. If the owner does not pay such amount or furnish such bond in accordance with this section, the commissioner or his delegate may as soon as practicable make public sale of the property in accordance with such regulations or in such manner as may be prescribed by the commissioner or his delegate.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §10.)
