Within three months after taxes have become delinquent, a list shall be made out and certified by the city or town clerk describing each piece of property separately, with the name of the owner, if known, and the amount of taxes due on such property and the amount of taxes due by such owner upon personal property, which also may be collected by a sale of the realty for taxes due thereon.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Division 1 - General Provisions.
Section 11-51-2 - When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes.
Section 11-51-3 - Notice Required by Certain Municipal Tax Collectors as to Delinquent Taxes.
Section 11-51-6 - Lien for Taxes.
Section 11-51-8 - Garnishment for Collection of Taxes Generally.
Section 11-51-9 - Collection of Taxes Due Upon Property Assessed to Unknown Owner Generally.
Section 11-51-10 - Demand for Payment of Taxes Due and Charge Therefor.
Section 11-51-11 - Preparation, etc., of Certified List of Delinquent Taxes.
Section 11-51-15 - Appeal From Judgment of Circuit Court.
Section 11-51-23 - Redemption of Property After Sale - Authorization and Procedure Generally.
Section 11-51-24 - Redemption of Property After Sale - Conveyance of Property, etc., to Redeemer.
Section 11-51-27 - Releases From Taxes; Settlement of Claims and Releases From Penalties.