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. |
§ 11-51-41. 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. |