Optional Method for Levy and Collection of Property Taxes.

  1. Law
  2. Code of Alabama
  3. Counties and Municipal Corporations.
  4. Provisions Applicable to Municipal Corporations Only.
  5. Taxation.
  6. Property Taxes.
  7. Optional Method for Levy and Collection of Property Taxes.

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Section
11-51-40

Adoption of Ordinance Providing for Payment of Municipal Taxes Upon Basis of State and County Assessments for Preceding Tax Year, etc.; Operation Under Provisions of Article by Certain Cities.

Section
11-51-41

When Taxes Due and Delinquent.

Section
11-51-42

Levy of Taxes; Certification and Delivery to County Tax Assessor of Copy of Ordinance or Resolution Levying Taxes.

Section
11-51-43

County Tax Collectors to Collect Taxes.

Section
11-51-44

Lien for Taxes.

Section
11-51-45

Indication by County Tax Assessor on Assessment List of Property Located in Municipalities and Ascertainment of Value Thereof.

Section
11-51-46

Preparation, etc., of Assessment Forms, etc., for Use by Tax Assessor.

Section
11-51-47

Assessment Book of Tax Assessor.

Section
11-51-48

Computation and Entry in Assessment Book of Amount of Property Tax Owed by Taxpayer.

Section
11-51-49

Preparation and Contents of Certificate of Assessment.

Section
11-51-50

Procedure for Collection of Taxes, etc., by County Tax Collector Generally.

Section
11-51-51

Preparation, Contents, and Effect of Receipt of Tax Collector.

Section
11-51-52

Report of Tax Collector; Payment of Taxes Collected to Municipal Treasurers; Receipt of Municipal Treasurers.

Section
11-51-53

Annual Settlement by Tax Collector and Payment of Balance of Taxes Collected.

Section
11-51-54

Maintenance, etc., of Separate Accounts and Funds for General and Special Taxes.

Section
11-51-55

Crediting of Tax Collector With Municipal Taxes on Assessment List and With Taxes in Litigation Generally.

Section
11-51-56

Charging Against Tax Collector of Insolvent Municipal Taxes and Taxes in Litigation.

Section
11-51-57

Preparation, etc., of List of Insolvents, Etc.

Section
11-51-58

Collection of Insolvent Taxes; Monthly Reports, Payment and Settlement of Same.

Section
11-51-59

Final Report by Tax Collector as to Uncollected Balances of Insolvent Taxes and Taxes in Litigation; Crediting of Tax Collector for Same.

Section
11-51-60

Entry by Tax Collector in Docket Book of Municipal Taxes Due, Etc.

Section
11-51-61

Proceedings for Sale of Land for Payment of Taxes - Decree of Sale.

Section
11-51-62

Proceedings for Sale of Land for Payment of Taxes - Appeal by State From Decree of Sale.

Section
11-51-63

Proceedings for Sale of Land for Payment of Taxes - Certificate of Purchase.

Section
11-51-64

Proceedings for Sale of Land for Payment of Taxes - Execution of Deed to Purchaser.

Section
11-51-65

Proceedings for Sale of Land for Payment of Taxes - Rights of Purchaser Where Tax Sale Invalid.

Section
11-51-66

Proceedings for Sale of Land for Payment of Taxes - Duties of Tax Assessor as to Descriptive List.

Section
11-51-67

Proceedings for Sale of Land for Payment of Taxes - Entry in Books of Department of Revenue of Municipal Taxes Due on Property; Amount for Which Property to Be Sold.

Section
11-51-68

Proceedings for Sale of Land for Payment of Taxes - Payment of Municipality When Lands Bid in by State Sold by State.

Section
11-51-69

Proceedings for Sale of Land for Payment of Taxes - Repayment of State When Sale of Lands Bid in by State Invalid and Purchase Money Refunded.

Section
11-51-70

Proceedings When Tax Sale Cancelled.

Section
11-51-71

Disposition of Redemption Money When Lands Redeemed.

Section
11-51-72

Procedure for Recovery of Taxes Erroneously Paid.

Section
11-51-73

Official Bonds of Probate Judge, County Tax, Assessor and County Tax Collector.

Section
11-51-74

Commission of Tax Assessors and Tax Collectors.