Title 40 — Title 40

As used in this chapter, the term “tax collecting official” means the elected or appointed official charged with collecting ad valorem taxes and other prescribed fees on real and personal property in the county. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §189; Acts 1…

Upon the payment by any taxpayer of the taxes, fees, and costs, if any, assessed and charged against the taxpayer, the tax collecting official shall give the taxpayer a receipt showing the name of the taxpayer, the date of the payment, and the total assessed value of real and per…

The tax collecting official shall maintain a historic file of all individual tax payments. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §198; Act 2021-515, §3.)

A purchaser, lienholder, or mortgagee of real estate or personal property included in an assessment may discharge the tax lien against the real estate or personal property purchased or on which a lien or mortgage is held by paying the actual amount of the taxes due to the tax col…

THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. Any person listing for assessment more than one piece or parcel of real property which has been listed and valued separate…

(a) After January 1 of each year, the tax collecting official may levy upon the personal property of delinquent taxpayers for the payment of their taxes and, after having first given 10 days’ notice of the time and place of sale, with a description of the property to be sold, by …

(a) The proceeds arising from a sale for taxes under this chapter shall be applied to the payment of the expenses of the sale and of the taxes, interest, and fees due from the taxpayer, and any balance remaining shall be paid to the owner of the property. If the owner of the prop…

Repealed by Act 99-665, 2nd Sp. Sess., p. 131, §9. As to effective date, see the Code Commissioner’s Notes. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §207.)

(a) When a tax collecting official has information that any person owing taxes in the county, whether due or not, has left the county, the tax collecting official shall make out and certify to the judge of probate a bill against the person and procure the approval of the bill by …

No property is exempt from the levy and sale for the payment of taxes and the fees and charges that are lawfully incurred in assessing and collecting the taxes against the owner of the property. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §203; Act 2021-515, §3.)

(a) When no personal property can be found out of which the taxes of any delinquent taxpayer can be collected, or an amount insufficient to fully satisfy the taxes, the real estate of the delinquent taxpayer or the real estate upon which the delinquent taxpayer’s taxes are a lien…

The tax collecting official may appoint deputies. The deputies shall be responsible for any errors that they make. The bond for each deputy shall be not less than 50 percent of the tax collecting official’s bond. The expense of the bond shall be paid from the county general fund.…

(a)(1) If the tax upon assessed tangible personal property of a taxpayer remains unpaid after January 1 in any year, the county tax collecting official shall present the account for taxes to any person or entity who the collecting official ascertains or has just cause to believe …

Garnishment proceedings shall be conducted in the name of the state and before the circuit court. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §205; Act 2021-515, §3.)

The clerk and the sheriff shall be entitled to the same fees as in cases of garnishment on judgments, and the county general fund shall be entitled to two dollars ($2). History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §206; Act 2021-515, §3.)

(a)(1) On or before the first regular county commission meeting in June of the current tax year, the tax collecting official shall submit a report to the county commission on a form provided by the Department of Revenue showing all errors in assessments, taxes in litigation, inso…

(a) The county commission shall make a careful examination of all reports submitted to the county commission pursuant to Section 40-5-23 and, in consultation with the tax collecting official, shall determine which taxes on insolvents on the list could not be collected. (b) The co…

Department of Revenue. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §211.)

Upon the allowance and credit to the tax collecting official for insolvents and taxes in litigation, a new account must be stated by the county commission for county taxes and by the Comptroller for state taxes for the credits allowed the tax collecting official and shall remain …

to Collector. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §213.)

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §214.)

At the first regular meeting of the county commission in January of the year next succeeding, the tax collecting official shall make a final report of the uncollected insolvent taxes and taxes in litigation. The county commission shall issue a credit to the tax collecting officia…

Before assuming office, the tax collecting official shall execute a bond in duplicate with a surety company authorized to do business in Alabama, payable to the State of Alabama, in an amount to be determined for every county by the Comptroller. The amount of the bond for each ta…

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §216.)

It shall be the duty of the tax collecting official, whenever upon information or otherwise he or she has good reason to believe that any person owing taxes, whether due or not, is about to leave or remove his or her property from the county, or that the person is closing out or …

(a) As used in this section, the term partial payment means a payment that is less than the full amount of taxes due. (b) At the discretion of the tax collecting official, the tax collecting official may accept one or more partial payments of any amount per tax account for paymen…

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §221.)

(a) It is the duty of the tax collecting official, when engaged in the collection of taxes for any year, upon discovering that any person or property within the county has not been assessed with any taxes lawfully chargeable to the person or property for that year, or any precedi…

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §222.)

(a) The tax collecting official, on October 15 of each year and on the first and fifteenth day of each month thereafter, shall provide a detailed report showing the total gross receipts, including the calculation of taxes for each, interest collected, commissions withheld, and al…

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §224.)

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §227.)

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §228.)

(a) Not including taxes on real estate bid in by the state at tax sales and taxes that would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, the tax collecting official, in addition to the commissions on assessme…

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §229.)

When the object for which special taxes were levied and collected has been accomplished or for any other reason the special taxes are no longer required for the purpose for which they were levied, the parties charged with the administration or application of the taxes shall notif…

(a) In cases where there is no provision by law authorizing the collection of taxes by an action after the taxes have become delinquent, the taxes may be collected by the state or by any county, city, or municipality, or the county or city board of education, or by an action in a…

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §226.)

(a)(1) On or before November 1 in each year, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and judges of probate charged with collecting ad valorem taxes on motor vehicle tags shall make final settlement, under oath, with the …

The tax collecting official shall receive the rate per mile allowed by law for state officers and employees, once each year, in going and returning from the respective county seat for the purpose of making the final settlement provided for in Section 40-5-44. History: (Acts 1935,…

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §236.)

Emergency Services. (a) Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any special two mills of ad valorem tax authorized by referendums on June 4, 1996 and l…

Commissions, or Penalties. (a) A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi- monthly report. (b) A tax collecting of…

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §192.)

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §193; Acts 1980, No. 80-630, p. 1087, §2; Acts 1990, No. 90-535, p. 837, §1.)

After January 1, the tax collecting official shall make a demand in writing by first class mail upon delinquent taxpayers or their agents charged with the duty of paying their taxes. The demand fee shall be five dollars ($5) for each property. It shall be the duty of the delinque…

If the taxes are paid after they become delinquent, the taxpayer shall pay all costs, fees, charges, and interest, if any, that may at the time of payment have lawfully accrued. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §195; Act 2021-515, §3.)

Notwithstanding Section 40-1-44, all ad valorem taxes becoming delinquent bear interest at the rate of 12 percent per annum. The interest shall be added to and collected as part of the taxes and shall be reported in the manner prescribed by the Comptroller. History: (Acts 1935, N…