(a) After January 1 of each year, the tax collecting official may levy upon the personal property of delinquent taxpayers for the payment of their taxes and, after having first given 10 days' notice of the time and place of sale, with a description of the property to be sold, by certified mail and by posting on an online website controlled by the tax collecting official and accessible from the tax collecting official's website.
(b) The tax collecting official shall sell the property, or as much of the property as may be necessary to satisfy the taxes, fees, and expenses of the sale, including the expenses of keeping the property and moving the property to the place of sale in front of the courthouse of the county, or at the residence or place of business of the delinquent taxpayer, or at any other place in the precinct in which the notice was posted, at public outcry to the highest bidder. Property sold under this section is not subject to redemption. For making such sale, the tax collecting official shall be allowed a fee of five dollars ($5), to be collected out of the property.
(c) In lieu of physically securing the property or storing or transporting the property to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the property to be sold.
(d) The taxpayer, at any time before the sale, may pay the taxes, interest, fees, and expenses, including the tax collecting official's fees for the sale, the same as if it had been made, and thereby discharge the levy.
(e) A person who knowingly removes, destroys, or defaces personal property subject to levy and sale under this section or who, on the date of the sale of the personal property, knowingly interferes with or obstructs the tax collecting official or sheriff, or an agent or deputy thereof, from accessing or selling the property is guilty of a Class B misdemeanor.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-5-5 - Disposition of Fees Paid to Collector on a Salary Basis.
Section 40-5-6 - Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property.
Section 40-5-7 - Demand on Delinquent Taxpayers.
Section 40-5-8 - Costs on Payment of Delinquent Taxes.
Section 40-5-9 - Interest on Delinquent Taxes.
Section 40-5-10 - Receipts on Payment of Delinquent Taxes.
Section 40-5-11 - Historic File of Individual Tax Payments.
Section 40-5-12 - Payments by Purchasers, Lien Holders or Mortgagees of Real Estate.
Section 40-5-13 - Payment When Parcels of Real Estate Listed Separately.
Section 40-5-14 - Levy and Sale of Personal Property - Time; Notice; Location.
Section 40-5-15 - Levy and Sale of Personal Property - Application and Disposition of Proceeds.
Section 40-5-16 - Levy and Sale of Personal Property - Shares of Stock.
Section 40-5-17 - Levy and Sale of Personal Property - When Delinquent Taxpayer Has Left County.
Section 40-5-18 - Levy and Sale of Personal Property - No Property Exempt.
Section 40-5-19 - Sale of Real Property if Personalty Insufficient.
Section 40-5-20 - Garnishment of Delinquent Taxpayers - Account for Delinquent Taxes; Notice.
Section 40-5-21 - Garnishment of Delinquent Taxpayers - Procedure.
Section 40-5-22 - Garnishment of Delinquent Taxpayers - Fees.
Section 40-5-24 - Annual Report - Examination and Approval.
Section 40-5-26 - New Accounts of Insolvent Taxes and Taxes in Litigation.
Section 40-5-28 - Collection of Insolvent Taxes.
Section 40-5-29 - Final Report of Uncollected Insolvent Taxes and Taxes in Litigation .
Section 40-5-30 - Report When Collector Retires From Office.
Section 40-5-31 - Duty of Tax Collecting Official When Collection of Taxes Endangered.
Section 40-5-32 - Partial Payments; Notice of Balance Due.
Section 40-5-33 - Collection and Report of Countywide and School District Taxes.
Section 40-5-34 - Assessment and Collection of Escaped Taxes.
Section 40-5-35 - Assessment and Collection of Escaped Taxes - Report to Assessor.
Section 40-5-36 - Reports and Disbursements.
Section 40-5-38 - Death of Collector.
Section 40-5-39 - Special Taxes - Receipts on Collection of Special Taxes.
Section 40-5-40 - Special Taxes - Payments on Collection.
Section 40-5-41 - Notification When Special Taxes No Longer Required.
Section 40-5-42 - Collection of Taxes by Action.
Section 40-5-43 - Settlements With Particular Treasurers.
Section 40-5-44 - Final Settlements and Payments by Tax Collecting Officials.
Section 40-5-45 - Mileage as Part of Final Settlement.