Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 5 - Tax Collectors.

Section 40-5-1 - Definitions. - As used in this chapter, the term "tax collecting official"...

Section 40-5-2 - Deputies. - The tax collecting official may appoint deputies. The deputies shall...

Section 40-5-3 - Bonds. - Before assuming office, the tax collecting official shall execute a...

Section 40-5-4 - Commissions. - (a) Not including taxes on real estate bid in by...

Section 40-5-5 - Disposition of Fees Paid to Collector on a Salary Basis. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-6 - Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-7 - Demand on Delinquent Taxpayers. - After January 1, the tax collecting official shall make a...

Section 40-5-8 - Costs on Payment of Delinquent Taxes. - If the taxes are paid after they become delinquent, the...

Section 40-5-9 - Interest on Delinquent Taxes. - Notwithstanding Section 40-1-44, all ad valorem taxes becoming delinquent bear...

Section 40-5-10 - Receipts on Payment of Delinquent Taxes. - Upon the payment by any taxpayer of the taxes, fees,...

Section 40-5-11 - Historic File of Individual Tax Payments. - The tax collecting official shall maintain a historic file of...

Section 40-5-12 - Payments by Purchasers, Lien Holders or Mortgagees of Real Estate. - A purchaser, lienholder, or mortgagee of real estate or personal...

Section 40-5-13 - Payment When Parcels of Real Estate Listed Separately. - Any person who lists for assessment more than one piece...

Section 40-5-14 - Levy and Sale of Personal Property - Time; Notice; Location. - (a) After January 1 of each year, the tax collecting...

Section 40-5-15 - Levy and Sale of Personal Property - Application and Disposition of Proceeds. - (a) The proceeds arising from a sale for taxes under...

Section 40-5-16 - Levy and Sale of Personal Property - Shares of Stock. - Repealed by Act 99-665, 2nd Sp. Sess., p. 131, §9....

Section 40-5-17 - Levy and Sale of Personal Property - When Delinquent Taxpayer Has Left County. - (a) When a tax collecting official has information that any...

Section 40-5-18 - Levy and Sale of Personal Property - No Property Exempt. - No property is exempt from the levy and sale for...

Section 40-5-19 - Sale of Real Property if Personalty Insufficient. - (a) When no personal property can be found out of...

Section 40-5-20 - Garnishment of Delinquent Taxpayers - Account for Delinquent Taxes; Notice. - (a)(1) If the tax upon assessed tangible personal property of...

Section 40-5-21 - Garnishment of Delinquent Taxpayers - Procedure. - Garnishment proceedings shall be conducted in the name of the...

Section 40-5-22 - Garnishment of Delinquent Taxpayers - Fees. - The clerk and the sheriff shall be entitled to the...

Section 40-5-23 - Annual Report - List of Insolvents; Publication; Advertisement Costs; Certification. - (a)(1) On or before the first regular county commission meeting...

Section 40-5-24 - Annual Report - Examination and Approval. - (a) The county commission shall make a careful examination of...

Section 40-5-25 - List of Insolvents and List of Errors in Assessments - Certification of Corrected Lists to Department of Revenue. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-26 - New Accounts of Insolvent Taxes and Taxes in Litigation. - Upon the allowance and credit to the tax collecting official...

Section 40-5-27 - Presiding Officer of County Commission to Deliver List of Insolvent Taxpayers and Taxes Due to Collector. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-28 - Collection of Insolvent Taxes. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-29 - Final Report of Uncollected Insolvent Taxes and Taxes in Litigation . - At the first regular meeting of the county commission in...

Section 40-5-30 - Report When Collector Retires From Office. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-31 - Duty of Tax Collecting Official When Collection of Taxes Endangered. - It shall be the duty of the tax collecting official,...

Section 40-5-32 - Partial Payments; Notice of Balance Due. - (a) As used in this section, the term partial payment...

Section 40-5-33 - Collection and Report of Countywide and School District Taxes. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-34 - Assessment and Collection of Escaped Taxes. - (a) It is the duty of the tax collecting official,...

Section 40-5-35 - Assessment and Collection of Escaped Taxes - Report to Assessor. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-36 - Reports and Disbursements. - (a) The tax collecting official, on October 15 of each...

Section 40-5-37 - Reports and Payments Into Particular Treasuries - Failure to Make Report to Comptroller. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-38 - Death of Collector. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-39 - Special Taxes - Receipts on Collection of Special Taxes. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-40 - Special Taxes - Payments on Collection. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-41 - Notification When Special Taxes No Longer Required. - When the object for which special taxes were levied and...

Section 40-5-42 - Collection of Taxes by Action. - (a) In cases where there is no provision by law...

Section 40-5-43 - Settlements With Particular Treasurers. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-44 - Final Settlements and Payments by Tax Collecting Officials. - (a)(1) On or before November 1 in each year, all...

Section 40-5-45 - Mileage as Part of Final Settlement. - The tax collecting official shall receive the rate per mile...

Section 40-5-46 - Lien of Tax Collector. - REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE...

Section 40-5-47 - Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services. - (a) Unless authorized by local law, the county revenue departments...

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. - (a) A tax collecting official who collects ad valorem tax...