Alabama Code (Last Updated: November 28, 2014)

§40-5-35. Assessment and collection of escaped taxes - Report to assessor.

Latest version.

Whenever the collector assesses and collects any escaped taxes, he shall forthwith report the same to the tax assessor who shall enter such assessment in the back part of the book of assessments and shall certify the amount collected and the items of property so assessed in the form of an abstract to the Comptroller, and the Department of Revenue and the collector is chargeable with the same to the amount of taxes due the state and county, respectively.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §222.)

                    
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