Code of Alabama
Division 1 - General Provisions.
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 of the circuit court. The register or clerk shall cause to be entered on the trial docket in such court in a well-bound book kept for that purpose a civil action for each assessment of property of the city or town against such property so assessed. Said docket shall show the amount of the taxes sought to be collected, a description of the property and the name of the owner, if known.
Upon the filing of the certificate, the register or clerk is directed to issue a summons, as in other civil actions, containing a description of the property and notifying each owner of the filing of the proceedings against his property. Only one summons, however, shall be necessary if two or more pieces of property are assessed to the same owner. Such summons shall forthwith be executed by the sheriff and returned to the register within 10 days.

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Structure Code of Alabama

Code of Alabama

Title 11 - Counties and Municipal Corporations.

Title 2 - Provisions Applicable to Municipal Corporations Only.

Chapter 51 - Taxation.

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.

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 11-51-4 - Submission of Assessment Rolls of Certain Cities to County Commission; Acceptance and Adoption Thereof by County Commission.

Section 11-51-5 - Notification of Property Owners Where Valuation by City Higher Than County Valuation; Right of Property Owners to Contest Valuation, Etc.

Section 11-51-6 - Lien for Taxes.

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.

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 11-51-12 - 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.

Section 11-51-13 - Publication of Notice of Filing of Tax List, etc., as to Owners Unknown or Not Found.

Section 11-51-14 - Entry of Judgment by Circuit Court; Sale of Property for Payment of Taxes, etc., Generally.

Section 11-51-15 - Appeal From Judgment of Circuit Court.

Section 11-51-16 - Sales of Property for Payment of Taxes, etc., Generally - Disposition of Proceeds.

Section 11-51-17 - Sales of Property for Payment of Taxes, etc., Generally - Purchase of Property by Municipality.

Section 11-51-18 - Sales of Property for Payment of Taxes, etc., Generally - Rights and Liabilities of Purchaser of Property Generally.

Section 11-51-19 - Sales of Property for Payment of Taxes, etc., Generally - Title Acquired by Purchaser.

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.

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.

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.

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 11-51-25 - Redemption of Property After Sale - Redemption by Municipality; Redemption From Municipality.

Section 11-51-26 - Attachment or Garnishment for Collection of Taxes in Anticipation of Nonpayment Thereof.

Section 11-51-27 - Releases From Taxes; Settlement of Claims and Releases From Penalties.

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.