Title 40 — Title 40

(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 REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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 REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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…

(a) In the various counties of the State of Alabama having a population of less than 600,000 inhabitants according to the last or any subsequent federal decennial census, any tax collector, tax assessor, revenue commissioner, license commissioner, or other elected or appointed of…

Such supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes in the various counties of the State of Alabama shall take the oath of office prescribed for tax collectors, tax a…

(a) Every supernumerary official shall serve for life and shall receive from the county governing body, in equal monthly installments on the first of each month, or in such installments as other county officials or employees are paid, an annual salary as follows: (1) For 12 years…

Anything to the contrary in this chapter notwithstanding, the annual salary of every supernumerary official serving under this chapter on October 1, 1994, shall be increased by five thousand dollars ($5,000). Notwithstanding the foregoing, the percentages provided in Section 40-6…

Taxes. The governing body shall deduct from the salary of the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected official charged with the assessment or collection, or both, of any ad valorem taxes of the county, if the officials are paid by…

Any official who is eligible to participate in the supernumerary program provided by this chapter, and who is participating or eligible to participate in any other state or county retirement program, shall elect whether he or she shall participate in the supernumerary program or …

In the event that an elected official’s retirement system should hereafter be established by law, any official elected after the establishment of such retirement system who otherwise would have been covered by the provisions of this chapter shall automatically be subject to provi…

The Legislature recognizes the necessity of an equitable, fair, and efficiently administered ad valorem tax program to the revenue producing functions of government, both state and local, and it further recognizes that since the implementation of statewide reappraisal of property…

On and after May 3, 1990, and upon approval by the county governing body of a resolution of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners, or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the…

Notwithstanding the provisions of Section 40-6A-2, all such officials who are presently compensated by salaries which are higher than the salaries specified in the foregoing schedule shall continue to be compensated at their present salaries, subject to any other provisions of th…

All officials who are being converted from a fee basis to a salary basis by this chapter, whose net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding May 4, 1982 are higher than the salaries specified in the foregoing schedu…

Membership in Merit System. The governing bodies of each of the counties of this state shall provide the tax assessor, tax collector, revenue commissioner, license commissioner or such other official charged with assessing and collecting ad valorem taxes with such office personne…