Code of Alabama
Chapter 5 - Tax Collectors.
Section 40-5-3 - Bonds.

Before assuming office, the tax collecting official shall execute a bond in duplicate with a surety company authorized to do business in Alabama, payable to the State of Alabama, in an amount to be determined for every county by the Comptroller. The amount of the bond for each tax collecting official shall be set at the beginning of his or her elected or appointed term for the duration of the term. A new bond for an additional amount may be required whenever, in the judgment of the Comptroller, the public welfare demands such action. The amount of the bond shall be determined by the use of the following table based on a percentage of the total annual taxes collected, as recorded in the latest audit report for each office published at least four months prior to the date the bond is required to be filed:
TABLE FOR COMPUTING AMOUNT OF TAX COLLECTING OFFICIAL'S BOND.
The bond of the tax collecting official shall be approved by the Comptroller, conditioned on the faithful performance of the duties of his or her office. The bond, in duplicate, shall be sent to the office of the Comptroller on or before September 1, next after his or her election or, if appointed, prior to the date that he or she is to assume the duties of the office, for the Comptroller's approval. One copy shall be retained and filed in the Comptroller's office, and one copy shall be returned to the office of the judge of probate to be filed and recorded in his or her office. The cost of the bond required by this section shall be paid out of the general fund of the county on a warrant of the county commission, and the same shall be a preferred claim against the county.

Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 5 - Tax Collectors.

Section 40-5-1 - Definitions.

Section 40-5-2 - Deputies.

Section 40-5-3 - Bonds.

Section 40-5-4 - Commissions.

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 40-5-23 - Annual Report - List of Insolvents; Publication; Advertisement Costs; Certification.

Section 40-5-24 - Annual Report - Examination and Approval.

Section 40-5-25 - List of Insolvents and List of Errors in Assessments - Certification of Corrected Lists to Department of Revenue.

Section 40-5-26 - New Accounts of Insolvent Taxes and Taxes in Litigation.

Section 40-5-27 - Presiding Officer of County Commission to Deliver List of Insolvent Taxpayers and Taxes Due to Collector.

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 40-5-37 - Reports and Payments Into Particular Treasuries - Failure to Make Report to Comptroller.

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.

Section 40-5-46 - Lien of Tax Collector.

Section 40-5-47 - Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.

Section 40-5-48 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective October 1, 2021. This Is Not in the Current Code Supplement.