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Section 40-5-7 - Demand on delinquent taxpayers.

AL Code § 40-5-7 (2019) (N/A)
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After January 1, the collector must make a personal demand in writing upon delinquent taxpayers, or their agents charged with the duty of paying their taxes, whenever they may be found, for the amount of their taxes and fees, and when unable to find them, to make a demand by certified or registered mail directed to his last known place of residence or business, return receipt demanded. It shall be the duty of such delinquents forthwith to pay the taxes and fees assessed and charged against them, but failure to comply with the requirements of this section shall not invalidate the title to any property sold for taxes.

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Section 40-5-6 - Fees for demand on delinquent taxpayers and for levy and sale of property.
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Section 40-5-8 - Costs on payment of delinquent taxes.