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Article 1 - Property Taxes.
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...
Article 2 - License Taxes.
Section 11-51-90 - Municipal Business Licenses; Branch Offices; Application. - (a) All municipalities shall have the following powers: (1) To...
Section 11-51-90.1 - Definitions. - As used in this article, the following terms shall have...
Section 11-51-90.2 - Purchase of Business License; Classification of Taxpayers; Vehicle Decals; Determination of Gross Receipts; Construction With Other Provisions. - (a) Every taxpayer required to purchase a business license under...
Section 11-51-90.3 - Limitation on Imposition of Business License Tax on Rental of Residential Real Estate. - (a) Notwithstanding anything in this chapter to the contrary, a...
Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals. - (a) A municipality may develop and implement an electronic process...
Section 11-51-91 - Licenses for Business, etc., Conducted Outside Corporate Limits of Municipality. - (a) Any municipality with an ordinance in effect on January...
Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses. - (a) In case the license of any business, trade, occupation,...
Section 11-51-93 - Violations; Penalties. - (a) It shall be unlawful for any person, taxpayer, or...
Section 11-51-94 - License Designates Place of Business, etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, etc.; Uniformity of License Tax; Classification, etc., of Licenses in Certain Cities. - Any person desiring to engage in any trade, business, profession,...
Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business. - (a) Any taxpayer engaged at one location in more than...
Section 11-51-96 - Lien for License Taxes. - On all property, both real and personal, used in any...
Section 11-51-97 - Licensing, etc., of Sales at Auctions, in Public Places or on Streets of Merchandise, Medicines, Etc. - Repealed by Act 98-271, p. 440, §3 effective July 1,...
Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally. - The governing body of each city and town within the...
Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played. - The governing body of such city or town may regulate...
Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc. - Any city or town shall have the power to regulate...
Section 11-51-102 - Licensing, etc., of Theatres, Parks, Shooting Galleries, etc.; Closing of Houses of Amusement or Places for Sale of Firearms, Etc. - Any city or town shall have the power to license,...
Section 11-51-103 - Revocation of Licenses of Houses of Public Entertainment or Places Where Firearms, etc., Kept for Sale. - The city or town council or other governing body shall...
Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc. - The council shall have power to license and tax, permit...
Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products. - It shall be unlawful for any municipality to charge the...
Division 2 - Schedules.
Section 11-51-120 - Insurance Companies - Fire and Marine Insurance Companies. - No license or privilege tax or other charge for the...
Section 11-51-121 - Insurance Companies - Insurance Companies Other Than Fire and Marine Insurance Companies. - (a) No license or privilege tax or other charge for...
Section 11-51-122 - Insurance Companies - Provision of Statement of Gross Premiums, etc., and Payment of License Tax; Effect of Failure to File Statement or Pay Tax. - On or before March 1 of each year, each insurance...
Section 11-51-123 - Insurance Companies - Company May Engage in Business in Municipality Upon Payment or Tender of Tax; Agents Not to Be Subject to Further Privilege or Occupational Taxes. - Upon the payment or tender of the amount named in...
Section 11-51-124 - Railroads. - (a) The maximum amount of privilege or license tax which...
Section 11-51-125 - Railway Sleeping Car Companies, Etc. - The maximum amount of privilege or license tax which the...
Section 11-51-126 - Express Companies. - (a) There may be levied and collected by the several...
Section 11-51-127 - Telegraph Companies. - (a) There may be levied and collected by the several...
Section 11-51-128 - Telephone Companies. - (a) The maximum amount of privilege or license tax which...
Section 11-51-129 - Street Railroads, Electric, Gas, and Waterworks Companies, Etc. - The maximum amount of privilege or license tax which the...
Section 11-51-130 - Banks. - (a) Municipalities may levy a license in proportion to the...
Section 11-51-131 - Savings and Loan Associations. - Municipalities may levy a license on savings and loan associations...
Section 11-51-132 - License Requirement or Tax on Certain Real Estate Companies Prohibited. - (a) As used in this section, the terms "company," "broker,"...
Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.
Section 11-51-150 - Petition for Injunction Against Taxpayer Upon Delinquency for Payment of License or Excise Tax. - Any municipality may file in the circuit court having jurisdiction...
Section 11-51-151 - Notice and Hearings; Granting of Injunctive Relief. - Upon the filing and presentation of a petition as authorized...
Section 11-51-152 - Accounting as to Tax Due and Entry of Judgment. - The petition need not allege the amount due, but may...
Section 11-51-153 - Dissolution of Injunction; Reinstatement of Injunction. - After judgment is entered against the respondent as provided by...
Section 11-51-154 - Bond to Dissolve Temporary Injunctive Relief - Execution; Security; Exception. - (a) When the court has granted a temporary restraining order...
Section 11-51-155 - Bond to Dissolve Temporary Injunctive Relief - Security Against Final Judgment and Costs. - The surety bond, if required by Section 11-51-154, shall stand...
Section 11-51-156 - Bond to Dissolve Temporary Injunctive Relief - Forfeiture of Bond and Issuance of Execution Thereon. - In the event no supersedeas bond is given on appeal...
Section 11-51-157 - Appeal From Judgment of Circuit Court. - The laws of Alabama governing appeals from money judgments entered...
Section 11-51-158 - Effect of Pending Action Upon Institution of Subsequent Action for Taxes Becoming Due After Institution of Prior Action. - The institution of one civil action under the provisions of...
Section 11-51-159 - Enforcement of Lien Not to Constitute Waiver of Rights as to Respondent's Bond. - If the court should declare a lien in favor of...
Section 11-51-160 - Equitable Attachment. - In addition to the remedies provided in this division, the...
Section 11-51-161 - Provisions of Division Cumulative. - The remedies provided in this division shall be cumulative and...
Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue.
Section 11-51-180 - Prerequisites for Collection by Department of Revenue; Exceptions; Applicability. - (a) The Department of Revenue shall, upon request by ordinance...
Section 11-51-181 - Time of Collection; Inspection of Reports by Municipal Governing Body. - Municipal taxes collected by the Department of Revenue shall be...
Section 11-51-182 - Preparation and Distribution of Reports, etc., Necessary for Collection of Taxes; Authority and Duties of Department Generally. - The Department of Revenue shall prepare and distribute reports, forms,...
Section 11-51-183 - Certification and Disposition of Taxes; Charge for Collection and Administration; Redistribution of Over-Charges; Warrant; Fees. - (a) The Commissioner of Revenue shall deposit into the State...
Section 11-51-184 - Employment of Special Counsel. - The Commissioner of Revenue may employ special counsel when necessary...
Section 11-51-185 - Request for Department to Collect Municipal Taxes; Effective Date; When Department to Perform Duties Under Division. - (a) Except where the Department of Revenue is already collecting...
Division 5 - Rights and Responsibilities of Municipal Taxpayers.
Section 11-51-186 - Taxpayer Rights; Responsibilities of Municipality; Abatement of Penalty. - (a) Rights of the taxpayer. (1) At or before the...
Section 11-51-187 - Examination. - A taxpayer that has purchased a business license required under...
Section 11-51-188 - Due Dates for Licenses; Discounts. - (a) Except as provided in subsections (b) and (c), each...
Section 11-51-189 - Abatements Authorized. - The governing body of a municipality may, in its discretion,...
Section 11-51-190 - Recordkeeping. - Consistent with Section 40-2A-7(a), taxpayers under this chapter shall keep...
Section 11-51-191 - Determination of Amounts Due; Preliminary and Final Assessments; Review; Appeal; Refund for Overpayment. - (a) If the taxing jurisdiction determines that the amount of...
Section 11-51-192 - Assessment for Interest for Delinquency. - (a) The governing body of any municipality may elect, by...
Section 11-51-193 - List of State Licensing Boards; Confirmation of Taxpayer Status Prior to Issuance of License; Categorization of Licenses. - (a) The Department of Revenue shall periodically, at least annually,...
Section 11-51-194 - Delivery License. - THIS SECTION WAS AMENDED BY ACT 2022-372 IN THE 2022...
Section 11-51-195 - Applicability of Municipal Business License Reform Act of 2006. - (a) Each municipality that levies a business license tax shall...
Section 11-51-196 - Disclosure of License Information. - (a) It shall be unlawful for any person to print,...
Article 2A
Section 11-51-198 - Authorization Required for Imposition of Municipal Occupational or License Taxes. - (a) Except as provided in subsections (b) and (c), no...
Article 3 - Sales and Use Taxes.
Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction. - The governing body of any municipality within the State of...
Section 11-51-201 - Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold Through Licensed Alabama Dealer. - (a) All taxes levied or assessed by any municipality pursuant...
Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized. - (a) The governing body of any municipality within the State...
Section 11-51-203 - Applicability of Provisions of State Excise or Use Tax Law; Collection of Tax on Vehicles Sold by Dealers Not Licensed in Alabama or by Licensed Dealers Who Fail to Collect Sales Taxes; Fees. - (a) All taxes levied or assessed by any municipality pursuant...
Section 11-51-204 - Adoption, etc., of Rules and Regulations as to Ascertainment, etc., and Levy of Taxes. - (a) The governing body of a municipality making or enforcing...
Section 11-51-205 - Establishment of Rate of Taxes; Levy and Assessment of Taxes in Lieu of License Tax Under Section 11-51-90; Effect of Pledge of Proceeds of License Tax Under Section 11-51-90 as to Levy and Assessment of Taxes Under Article. - (a) The governing body of a municipality levying or assessing...
Section 11-51-206 - Levy of Tax Outside Corporate Limits. - The council or other governing body shall have the authority...
Section 11-51-207 - Collection of Taxes by Department of Revenue – Generally; Municipal Rental Tax Levy. - (a) The governing body of a municipality may pass an...
Section 11-51-208 - Collection of Taxes by Department of Revenue - Reports; Costs; Enabling Act; Rules and Regulations; Assessment, Rates of Interest. - (a) Municipalities may, upon request of the municipal governing body,...
Section 11-51-209 - Gross Receipts Tax. - The governing body of a county or municipality that levied...
Section 11-51-210 - Standard Singular and Multiple Jurisdictional Tax Forms. - (a) By December 31, 1998, the Department of Revenue shall...
Section 11-51-210.1 - Notice of Tax Rates; Correction of Erroneously Published Rates; Liability. - No later than October 1, 2018, the Department of Revenue...
Section 11-51-211 - Quarterly Sales and Use Tax Returns. - (a)(1) With respect to those municipalities and counties for which...
Article 4 - Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities.
Section 11-51-220 - Applicability; Definitions. - This division shall apply to all Class 6 cities as...
Section 11-51-221 - Exemption From Real Estate and Personal Property Taxes. - The governing body of any city which is subject to...
Section 11-51-222 - Exemption From Occupational License Fees in Class 6 City. - The governing body of any city which is subject to...
Section 11-51-223 - Assessment and Collection of Privilege or License Tax, etc., Authorized; Exception. - No provision of this division shall prevent the governing body...
Division 2 - Ad Valorem Tax for Educational Purposes.
Section 11-51-240 - Applicability; Definitions. - This division shall apply to all Class 6 municipalities as...
Section 11-51-241 - Exemption. - The governing body of any Class 6 municipality, by the...