Alabama Code (Last Updated: November 28, 2014) |
Title11 COUNTIES AND MUNICIPAL CORPORATIONS. |
Title2 PROVISIONS APPLICABLE TO MUNICIPAL CORPORATIONS ONLY. |
Chapter51. TAXATION. |
Article1. Property Taxes. |
Division2. Optional Method for Levy and Collection of Property Taxes. |
§11-51-66. Proceedings for sale of land for payment of taxes - Duties of tax assessor as to descriptive list.
Latest version.
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The county tax assessor shall calculate and enter municipal taxes owing to such municipalities on the descriptive lists coming to him under and in accordance with the provisions of law in regard to state and county taxes in the same manner and way that he is required to do as to state and county taxes, and all provisions, proceedings, and requirements as to state and county taxes shall be applicable to such municipal taxes.