Division1. 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.
§ 11-51-12. Filing of list in circuit court; entry of civil actions for assessments on trial docket; issuance, execution, and return of summons notifying owners of institution of proceedings against property generally.
§ 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.