If on account of illness or other good and sufficient cause the tax collector is unable to attend any term of court at which any of the causes are triable, his or her deputy may attend in his or her stead and produce the tax book and the record of tax lien sales kept pursuant to Acts 1995, No. 95-408 as required of the tax collector.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 1 - General Provisions.
Section 40-10-1 - When Probate Court May Order Sale.
Section 40-10-2 - Book of Lands Upon Which Taxes Have Not Been Paid - Contents; Form of Entries.
Section 40-10-3 - Book of Lands Upon Which Taxes Have Not Been Paid - Preparation.
Section 40-10-4 - Notice to Taxpayer - Service Generally.
Section 40-10-5 - Notice to Taxpayer - When Assessment Is "Owner unknown."
Section 40-10-6 - Notice to Taxpayer - Manner of Publication.
Section 40-10-7 - Partial Payment of Taxes Prior to Sale of Property.
Section 40-10-8 - Trial of Cases; Issuance of Decree; Continuance.
Section 40-10-10 - When Deputy May Attend in Lieu of Collector.
Section 40-10-11 - Decree of Sale.
Section 40-10-12 - Notice of Sale.
Section 40-10-13 - Confirmation of Sale.
Section 40-10-14 - Description of Property in Notices and Entries.
Section 40-10-15 - How Sale Made; Duties of Judge of Probate.
Section 40-10-16 - Portion Sufficient to Satisfy Decree to Be Sold.
Section 40-10-17 - Payment by Purchaser.
Section 40-10-18 - When Property to Be Bid in for State.
Section 40-10-19 - Certificates of Purchase - Delivery; Contents.
Section 40-10-20 - Certificates of Purchase - When Land Bid in for State.
Section 40-10-21 - Certificates of Purchase - Assignments.
Section 40-10-22 - Costs - When Land Bid in for State.
Section 40-10-23 - Costs - Paid by Purchasers.
Section 40-10-24 - Officers Not to Be Interested in Purchase.
Section 40-10-25 - Appeal From Decree.
Section 40-10-26 - Payment of Judgment on Appeal.
Section 40-10-28 - Disposition of Excess Arising From Sale.
Section 40-10-29 - Deeds - Delivered to Purchaser.
Section 40-10-30 - Deeds - Signature, Acknowledgment and Effect.
Section 40-10-31 - Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes.