Garnishment proceedings shall be conducted in the name of the state and before the circuit court. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §205; Act 2021-515, §3.)
Garnishment of Delinquent Taxpayers - Procedure
Ala. Code § 40-5-21, under Tax Collectors.
Ala. Code § 40-5-21