(a) When no personal property can be found out of which the taxes of any delinquent taxpayer can be collected, or an amount insufficient to fully satisfy the taxes, the real estate of the delinquent taxpayer or the real estate upon which the delinquent taxpayer's taxes are a lien shall be sold for the payment of the taxes, or of the balance due thereon, as provided in this chapter.
(b) Notwithstanding subsection (a), the failure of the tax collecting official to exhaust the personal property of the delinquent taxpayer does not invalidate the sale of any real estate.
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.