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Legal Information Institute: Legal Materials for Alabama

http://www.law.cornell.edu/states/alabama.html

Legislature: The Alabama Legislature
http://www.legislature.state.al.us

 

CODE OF ALABAMA
TITLE 40 REVENUE AND TAXATION

Chapter 5 TAX COLLECTORS

Section 40-5-1 Keeping office open; visits to precincts.

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 Book of receipts with duplicate sheets.

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 40-5-15Levy 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 realproperty if personalty insufficient.

Section 40-5-20 Garnishment of delinquent taxpayers Notice.

Section 40-5-21 Garnishment of delinquent taxpayers Procedure.

Section 40-5-22 Garnishment of delinquent taxpayers - Fees.

Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication;advertisement costs.

Section 40-5-24 List of insolvents and list of errors in assessments Examinationand correction.

Section 40-5-25 List of insolvents and list of errors in assessments - Certification ofcorrected lists to Department of Revenue.

Section 40-5-26 New accounts of insolvent taxes and taxes in litigation stated with collector.

Section 40-5-27 Presiding officer of county commission to deliver list of insolvent taxpayersand taxes due to collector.

Section 40-5-28 Collection of insolvent taxes.

Section 40-5-29 Final report of uncollected balances of insolvent taxes.

Section 40-5-30 Report when collector retires from office.

Section 40-5-31 Taxpayer about to jeopardize possibility of collection Duty of collector.

Section 40-5-32 Taxpayer about to jeopardize possibility of collection Liability of collectorfor failure to act.

Section 40-5-33 Collection and report of countywide and school district taxes.

Section 40-5-34 Assessment and collection of escaped taxes Procedure.

Section 40-5-35 Assessment and collection of escaped taxes - Report to assessor.

Section 40-5-36 Reports and payments into particular treasuries - Procedure.

Section 40-5-37 Reports and payments into particular treasuries - Failure to make report toComptroller.

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 Special taxes Closing accounts on accomplishing purpose for which collected.

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 collectors.

Section 40-5-45 Mileage to and from seat of government.

Section 40-5-46 Lien of tax collector.

Section 40-5-47 Collection of ad valorem tax revenues earmarked for support of fire protectionand emergency services.

CHAPTER 10SALE OF LAND

Article 1 General Provisions.

Article 2 Land Commissioner.

Article 3 Rights and Remedies ofPurchasers at Tax Sales.

Article 4 Land Sold for Taxes NotDue at Time of Sale.

Article 5 Redemption of Land Soldfor Taxes.

    • Section 40-10-120 Time and by whom land may be redeemed.
    • Section 40-10-121 Manner of redemption of land sold to state.
    • Section 40-10-122 Manner of redemption when land sold to party other than state.
    • Section 40-10-123 Redeeming lots and parcels without redeeming entire property - When authorized.
    • Section 40-10-124 Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision.
    • Section 40-10-125 Redeeming lots and parcels without redeeming entire property - How redeemed.
    • Section 40-10-126 Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption.
    • Section 40-10-127 Issuance of certificates of redemption.
    • Section 40-10-128 Deposit of redemption money - Generally.
    • Section 40-10-129 Deposit of redemption money - Lands bid in by state.
    • Section 40-10-130 Duty of judge of probate on redemption of land bid in by state.
    • Section 40-10-131 Rents, issues, and profits of redeemed land.
    • Section 40-10-132 List and sale of lands bid in by state.
    • Section 40-10-133 Notice to former owner of application to purchase land bid in by state.
    • Section 40-10-134 Manner of sale of land bid in by state.
    • Section 40-10-135 Deed of state on sale of land bid in by state.
    • Section 40-10-136 Certification when land bid in by state sold.
    • Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure.
    • Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department.
    • Section 40-10-139 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance.
    • Section 40-10-140 Certification of sale of lands bid in for state.
    • Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure.
    • Section 40-10-142 Lien and sale of property for unpaid installments of taxes - Disposition of money.
    • Section 40-10-143 Lien of persons other than holders of legal title for expenses of redemption.

Article 6 Refund of Taxes Paid byMistake or Error.

Article 7 Sale of Tax Liens.

CHAPTER 29 ENFORCEMENT OF TAX LAWS

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