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