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

AL Code § 40-5-24 (2019) (N/A)
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At the first regular meeting in June, the county commission shall make a careful and rigid examination of such lists and of the facts pertaining thereto, in consultation with the tax assessors, and shall ascertain and determine what taxes contained in the lists of insolvents the collector could not, by the use of due diligence, have collected, and what taxes contained in the list of errors in assessments should not have been collected by him by reason of such errors, and shall correct such list accordingly, shall credit the collector with the county taxes contained in such list as corrected and shall ascertain what taxes are in litigation and credit the collector with the county taxes so in litigation. The credits allowed the tax collector under this section shall be approved by the Department of Revenue.

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Section 40-5-23 - List of insolvents and list of errors in assessments - Reports; publication; advertisement costs.
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Section 40-5-25 - List of insolvents and list of errors in assessments - Certification of corrected lists to Department of Revenue.