It shall be the duty of the tax collecting official, whenever upon information or otherwise he or she has good reason to believe that any person owing taxes, whether due or not, is about to leave or remove his or her property from the county, or that the person is closing out or going out of business or disposing of substantially all of his or her personal property and the collection of the taxes is endangered, to make out and certify to the judge of probate a bill against the person for the amount of the taxes and any fees due to the assessor or collecting official. Upon the approval of the bill by the judge of probate in writing endorsed thereon, the bill shall operate as a writ of fieri facias that the collecting official may execute by levy and sale in the same manner as sheriffs are authorized to execute writs when issued out of the circuit court. The writ may be executed in any county of the state where property of the taxpayer is found. The tax collecting official of the county shall execute the writ forwarded to him or her by the tax collecting official of the county where the assessment was made, the same as if issued in his or her own county. The tax collecting official shall remit collections on the writ to the other tax collecting official who sent the writ and is liable on his or her bond for any neglect of duty under this section. Advertisements in newspapers or otherwise of sales of any personal property as a closing out sale, fire sale, bankrupt sale, or any sale of like character shall be prima facie evidence that the collection of taxes due on property so advertised is endangered within the meaning of this section.
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.