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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 5 - Tax Collectors.
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 40-5-15 - 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.