Tax Collectors.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Tax Collectors.

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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
40-5-15

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 - 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 - Examination and Correction.

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 Stated With Collector.

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 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 Collector for 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 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

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 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.