2020 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 5 - Tax Collectors.
Section 40-5-17 - Levy and Sale of Personal Property - When Delinquent Taxpayer Has Left County.
Section 40-5-17
Levy and sale of personal property - When delinquent taxpayer has left county.
When the collector has information that any person owing taxes in his county, whether due or not, has left the county, he shall make out and certify to the judge of probate a bill against such person and procure the approval thereof by the judge of probate in all respects as provided in Section 40-5-31, and such bill shall operate as a writ of fieri facias, and the same may be executed by the collector if the personal property of the taxpayer is found in his county or may be by such collector forwarded to the collector of any county in which the taxpayer has any property, and the collector of such other county, on the receipt of such writ, shall file the same for record in the probate office in his county and, without delay shall give notice to the delinquent taxpayer in person or by certified or registered mail, return receipt demanded. On failure of said delinquent taxpayer to satisfy after 30 days from date of such notice the taxes, fees, and costs due under the writ, in addition to the recording fee and a fee of $5 for executing such writ, he shall proceed to execute the same as if issued in his county. He shall remit collections thereon to the collector sending him the writ and is liable under his bond for any neglect of duty under this section.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §219; Acts 1980, No. 80-630, p. 1087, §4; Acts 1990, No. 90-535, p. 837, §1.)
