Code of Alabama
Chapter 5 - Tax Collectors.
Section 40-5-40 - Special Taxes - Payments on Collection.

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.