Code of Alabama
Division 1 - General Provisions.
Section 11-51-2 - When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes.

After assessment, taxes shall become due on December 1 and delinquent on January 1 following, and, if assessment has been made during the month of May, taxes shall become due on October 1 and delinquent on January 1 following and in either case shall, after becoming delinquent, bear the legal rate of interest.

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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.