Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter5. TAX COLLECTORS. |
§ 40-5-1. Keeping office open; visits to precincts. |
§ 40-5-2. Deputies. |
§ 40-5-3. Bonds. |
§ 40-5-4. Commissions. |
§ 40-5-5. Disposition of fees paid to collector on a salary basis. |
§ 40-5-6. Fees for demand on delinquent taxpayers and for levy and sale of property. |
§ 40-5-7. Demand on delinquent taxpayers. |
§ 40-5-8. Costs on payment of delinquent taxes. |
§ 40-5-9. Interest on delinquent taxes. |
§ 40-5-10. Receipts on payment of delinquent taxes. |
§ 40-5-11. Book of receipts with duplicate sheets. |
§ 40-5-12. Payments by purchasers, lien holders or mortgagees of real estate. |
§ 40-5-13. Payment when parcels of real estate listed separately. |
§ 40-5-14. Levy and sale of personal property - Time; notice; location. |
§ 40-5-15. Levy and sale of personal property - Application and disposition of proceeds. |
§ 40-5-16. Levy and sale of personal property - Shares of stock. |
§ 40-5-17. Levy and sale of personal property - When delinquent taxpayer has left county. |
§ 40-5-18. Levy and sale of personal property - No property exempt. |
§ 40-5-19. Sale of real property if personalty insufficient. |
§ 40-5-20. Garnishment of delinquent taxpayers - Notice. |
§ 40-5-21. Garnishment of delinquent taxpayers - Procedure. |
§ 40-5-22. Garnishment of delinquent taxpayers - Fees. |
§ 40-5-23. List of insolvents and list of errors in assessments - Reports; publication; advertisement costs. |
§ 40-5-24. List of insolvents and list of errors in assessments — Examination and correction. |
§ 40-5-25. List of insolvents and list of errors in assessments - Certification of corrected lists to Department of Revenue. |
§ 40-5-26. New accounts of insolvent taxes and taxes in litigation stated with collector. |
§ 40-5-27. Presiding officer of county commission to deliver list of insolvent taxpayers and taxes due to collector. |
§ 40-5-28. Collection of insolvent taxes. |
§ 40-5-29. Final report of uncollected balances of insolvent taxes. |
§ 40-5-30. Report when collector retires from office. |
§ 40-5-31. Taxpayer about to jeopardize possibility of collection - Duty of collector. |
§ 40-5-32. Taxpayer about to jeopardize possibility of collection - Liability of collector for failure to act. |
§ 40-5-33. Collection and report of countywide and school district taxes. |
§ 40-5-34. Assessment and collection of escaped taxes - Procedure. |
§ 40-5-35. Assessment and collection of escaped taxes - Report to assessor. |
§ 40-5-36. Reports and payments into particular treasuries - Procedure. |
§ 40-5-37. Reports and payments into particular treasuries - Failure to make report to Comptroller. |
§ 40-5-38. Death of collector. |
§ 40-5-39. Special taxes - Receipts on collection of special taxes. |
§ 40-5-40. Special taxes - Payments on collection. |
§ 40-5-41. Special taxes - Closing accounts on accomplishing purpose for which collected. |
§ 40-5-42. Collection of taxes by action. |
§ 40-5-43. Settlements with particular treasurers. |
§ 40-5-44. Final settlements and payments by collectors. |
§ 40-5-45. Mileage to and from seat of government. |
§ 40-5-46. Lien of tax collector. |
§ 40-5-47. Collection of ad valorem tax revenues earmarked for support of fire protection and emergency services. |