(a) The tax collecting official, on October 15 of each year and on the first and fifteenth day of each month thereafter, shall provide a detailed report showing the total gross receipts, including the calculation of taxes for each, interest collected, commissions withheld, and all other documented withholdings from each agency that receives taxes. The report shall have a detailed showing for each millage rate assessed for each agency. The report shall be a sworn statement that is duplicated for each agency, a copy of the report shall be available to each agency receiving disbursements upon request. No later than five days after this report must be provided, the tax collecting official shall make disbursements to each agency that receives taxes.
(b) Should the report and payment of taxes, interest, and penalties herein required not be made within 10 days after the same is due, the Comptroller shall immediately notify the Chief Examiner of Public Accounts, who shall forthwith cause the books of the official to be examined, and the Comptroller shall also immediately notify the tax collecting official's bondsmen, who may within 30 days from date of notice from the Comptroller withdraw from further responsibility as the bondsmen by giving 15 days' notice by certified or registered mail to the tax collecting official, the judge of probate of the county, and the Comptroller, but the bondsmen shall not be relieved of any responsibility with respect to the tax collecting official arising during the time they are on the tax collecting official's bond. When the bondsmen on a tax collecting official's bond serve notice of their desire to withdraw from the responsibility as bondsmen as herein provided, the tax collecting official shall make, on or before the withdrawal date of his or her then bondsmen, a new bond in an amount and with sufficient surety as required by law. Upon failure of the tax collecting official to make the new bond, the Comptroller shall notify the Governor that a vacancy exists in the office of tax collecting official of the county, and the Governor shall appoint a tax collecting official to serve the remainder of the term for which the former tax collecting official was elected or appointed to serve. The tax collecting official appointed to serve the remainder of the term, before entering upon the duties of the office, shall make bond in the amount and with such surety as is required by this code.
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.