General Provisions.

  1. Law
  2. Code of Alabama
  3. Counties and Municipal Corporations.
  4. Provisions Applicable to Municipal Corporations Only.
  5. Taxation.
  6. Property Taxes.
  7. General Provisions.

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Section
11-51-1

Levy and Assessment of Property Taxes; Notice of and Conduct of Hearing Upon Objections to Assessments.

Section
11-51-2

When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes.

Section
11-51-3

Notice Required by Certain Municipal Tax Collectors as to Delinquent Taxes.

Section
11-51-4

Submission of Assessment Rolls of Certain Cities to County Commission; Acceptance and Adoption Thereof by County Commission.

Section
11-51-5

Notification of Property Owners Where Valuation by City Higher Than County Valuation; Right of Property Owners to Contest Valuation, Etc.

Section
11-51-6

Lien for Taxes.

Section
11-51-7

Effect of Assessments and Enforcement Thereof by Levy of Execution Upon and Sale of Property Generally; Right of Redemption of Owner of Property Sold Generally.

Section
11-51-8

Garnishment for Collection of Taxes Generally.

Section
11-51-9

Collection of Taxes Due Upon Property Assessed to Unknown Owner Generally.

Section
11-51-10

Demand for Payment of Taxes Due and Charge Therefor.

Section
11-51-11

Preparation, etc., of Certified List of Delinquent Taxes.

Section
11-51-12

Filing of List in Circuit Court; Entry of Civil Actions for Assessments on Trial Docket; Issuance, Execution, and Return of Summons Notifying Owners of Institution of Proceedings Against Property Generally.

Section
11-51-13

Publication of Notice of Filing of Tax List, etc., as to Owners Unknown or Not Found.

Section
11-51-14

Entry of Judgment by Circuit Court; Sale of Property for Payment of Taxes, etc., Generally.

Section
11-51-15

Appeal From Judgment of Circuit Court.

Section
11-51-16

Sales of Property for Payment of Taxes, etc., Generally - Disposition of Proceeds.

Section
11-51-17

Sales of Property for Payment of Taxes, etc., Generally - Purchase of Property by Municipality.

Section
11-51-18

Sales of Property for Payment of Taxes, etc., Generally - Rights and Liabilities of Purchaser of Property Generally.

Section
11-51-19

Sales of Property for Payment of Taxes, etc., Generally - Title Acquired by Purchaser.

Section
11-51-20

Sales of Property for Payment of Taxes, etc., Generally - Grounds for Invalidity of Sale; Procedure When Proceedings for Sale Not Sufficient to Pass Title to Property.

Section
11-51-21

Certification to Circuit Court of Unpaid Assessments for Improvements and Collection Thereof From Proceeds of Sale; Effect of Sales Upon Tax and Assessment Liens.

Section
11-51-22

Assessments Against Property, etc., for Escaped Taxes Authorized; Collection Thereof; Reassessment of Property Because of Informality or Irregularity in Assessment Authorized.

Section
11-51-23

Redemption of Property After Sale - Authorization and Procedure Generally.

Section
11-51-24

Redemption of Property After Sale - Conveyance of Property, etc., to Redeemer.

Section
11-51-25

Redemption of Property After Sale - Redemption by Municipality; Redemption From Municipality.

Section
11-51-26

Attachment or Garnishment for Collection of Taxes in Anticipation of Nonpayment Thereof.

Section
11-51-27

Releases From Taxes; Settlement of Claims and Releases From Penalties.

Section
11-51-28

Requirement as to Separation in Levy, Collection, and Disbursement of General and Special Taxes; Disposition of Excess Proceeds From Special Taxes.