Code of Alabama
Division 2 - Optional Method for Levy and Collection of Property Taxes.
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 to collect insolvent municipal taxes and make monthly reports, payment and settlement thereof with the city or town treasurer of each municipality in the same manner and way and at the same time that he is required to do in regard to state and county taxes under the provisions of law in regard to state and county offices.

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 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.

Section 11-51-41 - When Taxes Due and Delinquent.

Section 11-51-42 - Levy of Taxes; Certification and Delivery to County Tax Assessor of Copy of Ordinance or Resolution Levying Taxes.

Section 11-51-43 - County Tax Collectors to Collect Taxes.

Section 11-51-44 - Lien for Taxes.

Section 11-51-45 - Indication by County Tax Assessor on Assessment List of Property Located in Municipalities and Ascertainment of Value Thereof.

Section 11-51-46 - Preparation, etc., of Assessment Forms, etc., for Use by Tax Assessor.

Section 11-51-47 - Assessment Book of Tax Assessor.

Section 11-51-48 - Computation and Entry in Assessment Book of Amount of Property Tax Owed by Taxpayer.

Section 11-51-49 - Preparation and Contents of Certificate of Assessment.

Section 11-51-50 - Procedure for Collection of Taxes, etc., by County Tax Collector Generally.

Section 11-51-51 - Preparation, Contents, and Effect of Receipt of Tax Collector.

Section 11-51-52 - Report of Tax Collector; Payment of Taxes Collected to Municipal Treasurers; Receipt of Municipal Treasurers.

Section 11-51-53 - Annual Settlement by Tax Collector and Payment of Balance of Taxes Collected.

Section 11-51-54 - Maintenance, etc., of Separate Accounts and Funds for General and Special Taxes.

Section 11-51-55 - Crediting of Tax Collector With Municipal Taxes on Assessment List and With Taxes in Litigation Generally.

Section 11-51-56 - Charging Against Tax Collector of Insolvent Municipal Taxes and Taxes in Litigation.

Section 11-51-57 - Preparation, etc., of List of Insolvents, Etc.

Section 11-51-58 - Collection of Insolvent Taxes; Monthly Reports, Payment and Settlement of Same.

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.

Section 11-51-60 - Entry by Tax Collector in Docket Book of Municipal Taxes Due, Etc.

Section 11-51-61 - Proceedings for Sale of Land for Payment of Taxes - Decree of Sale.

Section 11-51-62 - Proceedings for Sale of Land for Payment of Taxes - Appeal by State From Decree of Sale.

Section 11-51-63 - Proceedings for Sale of Land for Payment of Taxes - Certificate of Purchase.

Section 11-51-64 - Proceedings for Sale of Land for Payment of Taxes - Execution of Deed to Purchaser.

Section 11-51-65 - Proceedings for Sale of Land for Payment of Taxes - Rights of Purchaser Where Tax Sale Invalid.

Section 11-51-66 - Proceedings for Sale of Land for Payment of Taxes - Duties of Tax Assessor as to Descriptive List.

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.

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.

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.

Section 11-51-70 - Proceedings When Tax Sale Cancelled.

Section 11-51-71 - Disposition of Redemption Money When Lands Redeemed.

Section 11-51-72 - Procedure for Recovery of Taxes Erroneously Paid.

Section 11-51-73 - Official Bonds of Probate Judge, County Tax, Assessor and County Tax Collector.

Section 11-51-74 - Commission of Tax Assessors and Tax Collectors.