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Alabama Code (Last Updated: November 28, 2014) |
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Title11 COUNTIES AND MUNICIPAL CORPORATIONS. |
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Title2 PROVISIONS APPLICABLE TO MUNICIPAL CORPORATIONS ONLY. |
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Chapter51. TAXATION. |
| Article 1. Property Taxes. |
| Division 1. General Provisions. |
| § 11-51-1. Levy and assessment of property taxes; notice of and conduct of hearing upon objections to assessments. |
| § 11-51-2. When taxes due and delinquent; interest rate on delinquent taxes. |
| § 11-51-3. Notice required by certain municipal tax collectors as to delinquent taxes. |
| § 11-51-4. Submission of assessment rolls of certain cities to county commission; acceptance and adoption thereof by county commission. |
| § 11-51-5. Notification of property owners where valuation by city higher than county valuation; right of property owners to contest valuation, etc. |
| § 11-51-6. Lien for taxes. |
| § 11-51-7. Effect of assessments and enforcement thereof by levy of execution upon and sale of property generally; right of redemption of owner of property sold generally. |
| § 11-51-8. Garnishment for collection of taxes generally. |
| § 11-51-9. Collection of taxes due upon property assessed to unknown owner generally. |
| § 11-51-10. Demand for payment of taxes due and charge therefor. |
| § 11-51-11. Preparation, etc., of certified list of delinquent taxes. |
| § 11-51-13. Publication of notice of filing of tax list, etc., as to owners unknown or not found. |
| § 11-51-14. Entry of judgment by circuit court; sale of property for payment of taxes, etc., generally. |
| § 11-51-15. Appeal from judgment of circuit court. |
| § 11-51-16. Sales of property for payment of taxes, etc., generally - Disposition of proceeds. |
| § 11-51-17. Sales of property for payment of taxes, etc., generally - Purchase of property by municipality. |
| § 11-51-18. Sales of property for payment of taxes, etc., generally - Rights and liabilities of purchaser of property generally. |
| § 11-51-19. Sales of property for payment of taxes, etc., generally - Title acquired by purchaser. |
| § 11-51-20. Sales of property for payment of taxes, etc., generally - Grounds for invalidity of sale; procedure when proceedings for sale not sufficient to pass title to property. |
| § 11-51-21. Certification to circuit court of unpaid assessments for improvements and collection thereof from proceeds of sale; effect of sales upon tax and assessment liens. |
| § 11-51-22. Assessments against property, etc., for escaped taxes authorized; collection thereof; reassessment of property because of informality or irregularity in assessment authorized. |
| § 11-51-23. Redemption of property after sale - Authorization and procedure generally. |
| § 11-51-24. Redemption of property after sale - Conveyance of property, etc., to redeemer. |
| § 11-51-25. Redemption of property after sale - Redemption by municipality; redemption from municipality. |
| § 11-51-26. Attachment or garnishment for collection of taxes in anticipation of nonpayment thereof. |
| § 11-51-27. Releases from taxes; settlement of claims and releases from penalties. |
| § 11-51-28. Requirement as to separation in levy, collection, and disbursement of general and special taxes; disposition of excess proceeds from special taxes. |
| Division 2. Optional Method for Levy and Collection of Property Taxes. |
| § 11-51-41. When taxes due and delinquent. |
| § 11-51-42. Levy of taxes; certification and delivery to county tax assessor of copy of ordinance or resolution levying taxes. |
| § 11-51-43. County tax collectors to collect taxes. |
| § 11-51-44. Lien for taxes. |
| § 11-51-45. Indication by county tax assessor on assessment list of property located in municipalities and ascertainment of value thereof. |
| § 11-51-46. Preparation, etc., of assessment forms, etc., for use by tax assessor. |
| § 11-51-47. Assessment book of tax assessor. |
| § 11-51-48. Computation and entry in assessment book of amount of property tax owed by taxpayer. |
| § 11-51-49. Preparation and contents of certificate of assessment. |
| § 11-51-50. Procedure for collection of taxes, etc., by county tax collector generally. |
| § 11-51-51. Preparation, contents, and effect of receipt of tax collector. |
| § 11-51-52. Report of tax collector; payment of taxes collected to municipal treasurers; receipt of municipal treasurers. |
| § 11-51-53. Annual settlement by tax collector and payment of balance of taxes collected. |
| § 11-51-54. Maintenance, etc., of separate accounts and funds for general and special taxes. |
| § 11-51-55. Crediting of tax collector with municipal taxes on assessment list and with taxes in litigation generally. |
| § 11-51-56. Charging against tax collector of insolvent municipal taxes and taxes in litigation. |
| § 11-51-57. Preparation, etc., of list of insolvents, etc. |
| § 11-51-58. Collection of insolvent taxes; monthly reports, payment and settlement of same. |
| § 11-51-59. Final report by tax collector as to uncollected balances of insolvent taxes and taxes in litigation; crediting of tax collector for same. |
| § 11-51-60. Entry by tax collector in docket book of municipal taxes due, etc. |
| § 11-51-61. Proceedings for sale of land for payment of taxes - Decree of sale. |
| § 11-51-62. Proceedings for sale of land for payment of taxes - Appeal by state from decree of sale. |
| § 11-51-63. Proceedings for sale of land for payment of taxes - Certificate of purchase. |
| § 11-51-64. Proceedings for sale of land for payment of taxes - Execution of deed to purchaser. |
| § 11-51-65. Proceedings for sale of land for payment of taxes - Rights of purchaser where tax sale invalid. |
| § 11-51-66. Proceedings for sale of land for payment of taxes - Duties of tax assessor as to descriptive list. |
| § 11-51-67. Proceedings for sale of land for payment of taxes - Entry in books of Department of Revenue of municipal taxes due on property; amount for which property to be sold. |
| § 11-51-68. Proceedings for sale of land for payment of taxes - Payment of municipality when lands bid in by state sold by state. |
| § 11-51-69. Proceedings for sale of land for payment of taxes - Repayment of state when sale of lands bid in by state invalid and purchase money refunded. |
| § 11-51-70. Proceedings when tax sale cancelled. |
| § 11-51-71. Disposition of redemption money when lands redeemed. |
| § 11-51-72. Procedure for recovery of taxes erroneously paid. |
| § 11-51-73. Official bonds of probate judge, county tax, assessor and county tax collector. |
| § 11-51-74. Commission of tax assessors and tax collectors. |
| Article 2. License Taxes. |
| Division 1. General Provisions. |
| § 11-51-90. Municipal business licenses; branch offices; application. |
| § 11-51-90.1. Definitions. |
| § 11-51-90.2. Purchase of business license; classification of taxpayers; vehicle decals; determination of gross receipts; construction with other provisions. |
| § 11-51-90.3. Limitation on imposition of business license tax on rental of residential real estate. |
| § 11-51-91. Licenses for business, etc., conducted outside corporate limits of municipality. |
| § 11-51-92. Licenses based on a flat rate, taken out after July 1; transfer of licenses. |
| § 11-51-93. Violations; penalties. |
| § 11-51-95. Taxpayer to be licensed for each applicable line of business. |
| § 11-51-96. Lien for license taxes. |
| § 11-51-97. Licensing, etc., of sales at auctions, in public places or on streets of merchandise, medicines, etc. |
| § 11-51-98. License tax on vending and weighing machines - Authorized generally. |
| § 11-51-100. Regulation and control of vending machines on which music is played. |
| § 11-51-101. Licensing, etc., of carts, wagons, carriages, etc. |
| § 11-51-102. Licensing, etc., of theatres, parks, shooting galleries, etc.; closing of houses of amusement or places for sale of firearms, etc. |
| § 11-51-103. Revocation of licenses of houses of public entertainment or places where firearms, etc., kept for sale. |
| § 11-51-104. Licensing and taxation, etc., of amusements, athletic games, and use of public parks, etc. |
| § 11-51-105. Municipalities not to charge farmers for sale, etc., of farm products. |
| Division 2. Schedules. |
| § 11-51-120. Insurance companies - Fire and marine insurance companies. |
| § 11-51-121. Insurance companies - Insurance companies other than fire and marine insurance companies. |
| § 11-51-122. Insurance companies - Provision of statement of gross premiums, etc., and payment of license tax; effect of failure to file statement or pay tax. |
| § 11-51-123. Insurance companies - Company may engage in business in municipality upon payment or tender of tax; agents not to be subject to further privilege or occupational taxes. |
| § 11-51-124. Railroads. |
| § 11-51-125. Railway sleeping car companies, etc. |
| § 11-51-126. Express companies. |
| § 11-51-127. Telegraph companies. |
| § 11-51-128. Telephone companies. |
| § 11-51-129. Street railroads, electric, gas, and waterworks companies, etc. |
| § 11-51-130. Banks. |
| § 11-51-131. Savings and loan associations. |
| § 11-51-132. License requirement or tax on certain real estate companies prohibited. |
| Division 3. Cumulative Remedies for Collection of License Taxes by Municipalities. |
| § 11-51-150. Petition for injunction against taxpayer upon delinquency for payment of license or excise tax. |
| § 11-51-151. Notice and hearings; granting of injunctive relief. |
| § 11-51-152. Accounting as to tax due and entry of judgment. |
| § 11-51-153. Dissolution of injunction; reinstatement of injunction. |
| § 11-51-154. Bond to dissolve temporary injunctive relief - Execution; security; exception. |
| § 11-51-155. Bond to dissolve temporary injunctive relief - Security against final judgment and costs. |
| § 11-51-156. Bond to dissolve temporary injunctive relief - Forfeiture of bond and issuance of execution thereon. |
| § 11-51-157. Appeal from judgment of circuit court. |
| § 11-51-158. Effect of pending action upon institution of subsequent action for taxes becoming due after institution of prior action. |
| § 11-51-159. Enforcement of lien not to constitute waiver of rights as to respondent's bond. |
| § 11-51-160. Equitable attachment. |
| § 11-51-161. Provisions of division cumulative. |
| Division 4. Collection of Certain Municipal License Taxes by State Department of Revenue. |
| § 11-51-180. Prerequisites for collection by Department of Revenue; exceptions; applicability. |
| § 11-51-181. Time of collection; inspection of reports by municipal governing body. |
| § 11-51-182. Preparation and distribution of reports, etc., necessary for collection of taxes; authority and duties of department generally. |
| § 11-51-183. Certification and disposition of taxes collected; charge for collections; redistribution of over-charges; warrant. |
| § 11-51-184. Employment of special counsel. |
| § 11-51-185. Request for department to collect municipal taxes; effective date; when department to perform duties under division. |
| Division 5. Rights and Responsibilities of Municipal Taxpayers. |
| § 11-51-186. Taxpayer rights; responsibilities of municipality; abatement of penalty. |
| § 11-51-187. Examination. |
| § 11-51-188. Due dates for licenses; discounts. |
| § 11-51-189. Abatements authorized. |
| § 11-51-190. Recordkeeping. |
| § 11-51-191. Determination of amounts due; preliminary and final assessments; review; appeal; refund for overpayment. |
| § 11-51-192. Assessment for interest for delinquency. |
| § 11-51-193. List of state licensing boards; confirmation of taxpayer status prior to issuance of license; categorization of licenses. |
| § 11-51-194. Delivery license. |
| § 11-51-195. Applicability of Municipal Business License Reform Act of 2006. |
| § 11-51-196. Disclosure of license information. |
| Article 3. Sales and Use Taxes. |
| § 11-51-200. Levy of sales tax authorized; exemption; construction. |
| § 11-51-201. Applicability of provisions of state sales tax law; collection of tax on vehicles not sold through licensed Alabama dealer. |
| § 11-51-202. Levy of excise or use tax authorized; levy of lodgings tax authorized. |
| § 11-51-204. Adoption, etc., of rules and regulations as to ascertainment, etc., and levy of taxes. |
| § 11-51-206. Levy of tax outside corporate limits. |
| § 11-51-207. Collection of taxes by Department of Revenue – Generally; municipal rental tax levy. |
| § 11-51-208. Collection of taxes by Department of Revenue - Reports; costs; enabling act; rules and regulations; assessment, rates of interest. |
| § 11-51-209. Gross receipts tax. |
| § 11-51-210. Standard singular and multiple jurisdictional tax forms - Promulgation, adoption, etc. |
| § 11-51-211. Quarterly sales and use tax returns. |
| Article 4. Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities. |
| Division 1. Real Estate and Personal Property Ad Valorem Tax and Occupational License Fee. |
| § 11-51-220. Applicability; definitions. |
| § 11-51-221. Exemption from real estate and personal property taxes. |
| § 11-51-222. Exemption from occupational license fees in Class 6 city. |
| § 11-51-223. Assessment and collection of privilege or license tax, etc., authorized; exception. |
| Division 2. Ad Valorem Tax for Educational Purposes. |
| § 11-51-240. Applicability; definitions. |
| § 11-51-241. Exemption. |