In the case of property of an unknown owner or when the sheriff returns "not found" after 10 days as to owners for whom he has a summons, the register or clerk is directed to cause publication to be made for 30 days of the fact of the filing of such tax list, giving a list of the property assessed to owners unknown and to persons for whom a summons has been returned by the sheriff "not found."
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.