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Division 1 - General Provisions.
Section 11-51-1 - Levy and Assessment of Property Taxes; Notice of and Conduct of Hearing Upon Objections to Assessments. - After October 1 of each year, cities and towns may...
Section 11-51-2 - When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes. - After assessment, taxes shall become due on December 1 and...
Section 11-51-3 - Notice Required by Certain Municipal Tax Collectors as to Delinquent Taxes. - Tax collectors of towns and cities of less than 7,000...
Section 11-51-4 - Submission of Assessment Rolls of Certain Cities to County Commission; Acceptance and Adoption Thereof by County Commission. - In cities having over 15,000 inhabitants, if the council or...
Section 11-51-5 - Notification of Property Owners Where Valuation by City Higher Than County Valuation; Right of Property Owners to Contest Valuation, Etc. - In the event the values of any property are higher...
Section 11-51-6 - Lien for Taxes. - Cities and towns shall have a lien for taxes upon...
Section 11-51-7 - Effect of Assessments and Enforcement Thereof by Levy of Execution Upon and Sale of Property Generally; Right of Redemption of Owner of Property Sold Generally. - After the assessment has been corrected by the council or...
Section 11-51-8 - Garnishment for Collection of Taxes Generally. - Garnishments may be issued by judges of the district courts...
Section 11-51-9 - Collection of Taxes Due Upon Property Assessed to Unknown Owner Generally. - When property, other than real, is assessed to an unknown...
Section 11-51-10 - Demand for Payment of Taxes Due and Charge Therefor. - Cities and towns may provide for a personal demand of...
Section 11-51-11 - Preparation, etc., of Certified List of Delinquent Taxes. - Within three months after taxes have become delinquent, a list...
Section 11-51-12 - Filing of List in Circuit Court; Entry of Civil Actions for Assessments on Trial Docket; Issuance, Execution, and Return of Summons Notifying Owners of Institution of Proceedings Against Property Generally. - Such lists shall be filed with the register or clerk...
Section 11-51-13 - Publication of Notice of Filing of Tax List, etc., as to Owners Unknown or Not Found. - In the case of property of an unknown owner or...
Section 11-51-14 - Entry of Judgment by Circuit Court; Sale of Property for Payment of Taxes, etc., Generally. - If no pleadings setting up a defense shall be filed...
Section 11-51-15 - Appeal From Judgment of Circuit Court. - An appeal staying the execution of the judgment of the...
Section 11-51-16 - Sales of Property for Payment of Taxes, etc., Generally - Disposition of Proceeds. - All proceeds arising from sales for taxes or assessments shall...
Section 11-51-17 - Sales of Property for Payment of Taxes, etc., Generally - Purchase of Property by Municipality. - The city or town may become the purchaser at such...
Section 11-51-18 - Sales of Property for Payment of Taxes, etc., Generally - Rights and Liabilities of Purchaser of Property Generally. - Purchasers at a municipal tax sale shall have the right...
Section 11-51-19 - Sales of Property for Payment of Taxes, etc., Generally - Title Acquired by Purchaser. - The purchaser of property, real or personal, sold under an...
Section 11-51-20 - Sales of Property for Payment of Taxes, etc., Generally - Grounds for Invalidity of Sale; Procedure When Proceedings for Sale Not Sufficient to Pass Title to Property. - The sale of property for taxes or assessments shall not...
Section 11-51-21 - Certification to Circuit Court of Unpaid Assessments for Improvements and Collection Thereof From Proceeds of Sale; Effect of Sales Upon Tax and Assessment Liens. - If any assessment for street improvements or otherwise are due...
Section 11-51-22 - Assessments Against Property, etc., for Escaped Taxes Authorized; Collection Thereof; Reassessment of Property Because of Informality or Irregularity in Assessment Authorized. - (a) At any time within five years after property has...
Section 11-51-23 - Redemption of Property After Sale - Authorization and Procedure Generally. - Such persons as are authorized to redeem property sold at...
Section 11-51-24 - Redemption of Property After Sale - Conveyance of Property, etc., to Redeemer. - Upon such tender by the person offering to redeem the...
Section 11-51-25 - Redemption of Property After Sale - Redemption by Municipality; Redemption From Municipality. - The city or town may redeem property at any sale...
Section 11-51-26 - Attachment or Garnishment for Collection of Taxes in Anticipation of Nonpayment Thereof. - If the mayor or other chief executive officer or clerk...
Section 11-51-27 - Releases From Taxes; Settlement of Claims and Releases From Penalties. - No municipality shall have the right to release any persons...
Section 11-51-28 - Requirement as to Separation in Levy, Collection, and Disbursement of General and Special Taxes; Disposition of Excess Proceeds From Special Taxes. - Unless otherwise provided by law or its charter, when a...
Division 2 - Optional Method for Levy and Collection of Property Taxes.
Section 11-51-40 - Adoption of Ordinance Providing for Payment of Municipal Taxes Upon Basis of State and County Assessments for Preceding Tax Year, etc.; Operation Under Provisions of Article by Certain Cities. - Any municipality may by ordinance provide that the tax year...
Section 11-51-41 - When Taxes Due and Delinquent. - The municipal taxes due and payable up to September 30...
Section 11-51-42 - Levy of Taxes; Certification and Delivery to County Tax Assessor of Copy of Ordinance or Resolution Levying Taxes. - It shall be the duty of the council, board of...
Section 11-51-43 - County Tax Collectors to Collect Taxes. - The tax collector of the counties in which such municipalities...
Section 11-51-44 - Lien for Taxes. - Such municipalities shall have a lien from, on, and after...
Section 11-51-45 - Indication by County Tax Assessor on Assessment List of Property Located in Municipalities and Ascertainment of Value Thereof. - It shall be the duty of the tax assessor of...
Section 11-51-46 - Preparation, etc., of Assessment Forms, etc., for Use by Tax Assessor. - It shall be the duty of the Department of Revenue...
Section 11-51-47 - Assessment Book of Tax Assessor. - The book required to be made for the county tax...
Section 11-51-48 - Computation and Entry in Assessment Book of Amount of Property Tax Owed by Taxpayer. - After the municipal taxes have been levied by the council,...
Section 11-51-49 - Preparation and Contents of Certificate of Assessment. - The presiding officer of the county commission having jurisdiction over...
Section 11-51-50 - Procedure for Collection of Taxes, etc., by County Tax Collector Generally. - All laws now in force or hereafter enacted in regard...
Section 11-51-51 - Preparation, Contents, and Effect of Receipt of Tax Collector. - Upon collection of taxes by the tax collector, he shall...
Section 11-51-52 - Report of Tax Collector; Payment of Taxes Collected to Municipal Treasurers; Receipt of Municipal Treasurers. - The tax collector in making his monthly report as required...
Section 11-51-53 - Annual Settlement by Tax Collector and Payment of Balance of Taxes Collected. - The county tax collector must each year make a final...
Section 11-51-54 - Maintenance, etc., of Separate Accounts and Funds for General and Special Taxes. - The county tax collector shall not be required to make...
Section 11-51-55 - Crediting of Tax Collector With Municipal Taxes on Assessment List and With Taxes in Litigation Generally. - The county commission shall, in discharging the duties imposed upon...
Section 11-51-56 - Charging Against Tax Collector of Insolvent Municipal Taxes and Taxes in Litigation. - Upon the allowance and credit to the county tax collector...
Section 11-51-57 - Preparation, etc., of List of Insolvents, Etc. - The presiding officer of the county commission shall embrace in...
Section 11-51-58 - Collection of Insolvent Taxes; Monthly Reports, Payment and Settlement of Same. - It shall be the duty of the county tax collector...
Section 11-51-59 - Final Report by Tax Collector as to Uncollected Balances of Insolvent Taxes and Taxes in Litigation; Crediting of Tax Collector for Same. - At the same time the county tax collector makes final...
Section 11-51-60 - Entry by Tax Collector in Docket Book of Municipal Taxes Due, Etc. - The county tax collector shall embrace in the docket of...
Section 11-51-61 - Proceedings for Sale of Land for Payment of Taxes - Decree of Sale. - The decree for tax sales rendered by the probate judge...
Section 11-51-62 - Proceedings for Sale of Land for Payment of Taxes - Appeal by State From Decree of Sale. - In case of an appeal by the state from a...
Section 11-51-63 - Proceedings for Sale of Land for Payment of Taxes - Certificate of Purchase. - The county tax collector shall embrace in his certificate to...
Section 11-51-64 - Proceedings for Sale of Land for Payment of Taxes - Execution of Deed to Purchaser. - The judge of probate of the county in executing a...
Section 11-51-65 - Proceedings for Sale of Land for Payment of Taxes - Rights of Purchaser Where Tax Sale Invalid. - An invalid tax sale shall pass to the purchaser the...
Section 11-51-66 - Proceedings for Sale of Land for Payment of Taxes - Duties of Tax Assessor as to Descriptive List. - The county tax assessor shall calculate and enter municipal taxes...
Section 11-51-67 - Proceedings for Sale of Land for Payment of Taxes - Entry in Books of Department of Revenue of Municipal Taxes Due on Property; Amount for Which Property to Be Sold. - The Department of Revenue shall enter in the books caused...
Section 11-51-68 - Proceedings for Sale of Land for Payment of Taxes - Payment of Municipality When Lands Bid in by State Sold by State. - When the lands bid in by the state have been...
Section 11-51-69 - Proceedings for Sale of Land for Payment of Taxes - Repayment of State When Sale of Lands Bid in by State Invalid and Purchase Money Refunded. - When land which has been bid in by the state...
Section 11-51-70 - Proceedings When Tax Sale Cancelled. - Whenever the judge of probate cancels a tax sale as...
Section 11-51-71 - Disposition of Redemption Money When Lands Redeemed. - The judge of probate at the time he is required...
Section 11-51-72 - Procedure for Recovery of Taxes Erroneously Paid. - Any person or his agent or the heir or personal...
Section 11-51-73 - Official Bonds of Probate Judge, County Tax, Assessor and County Tax Collector. - The official bond of the judge of probate and of...
Section 11-51-74 - Commission of Tax Assessors and Tax Collectors. - Except in counties where such commissions are fixed by local...