Collections
Code of Alabama
Title 40
Chapter 5
Ala. Code § 40-5 et seq.
Tax Collectors
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40-5-1
Definitions.
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.
Repealed
40-5-6
Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property.
Repealed
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
Historic File of Individual Tax Payments.
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.
Repealed
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 - Account for Delinquent Taxes; Notice.
40-5-21
Garnishment of Delinquent Taxpayers - Procedure.
40-5-22
Garnishment of Delinquent Taxpayers - Fees.
40-5-23
Annual Report - List of Insolvents; Publication; Advertisement Costs; Certification.
40-5-24
Annual Report - Examination and Approval.
40-5-25
List of Insolvents and List of Errors in Assessments - Certification of Corrected Lists to Department of Revenue.
Repealed
40-5-26
New Accounts of Insolvent Taxes and Taxes in Litigation.
40-5-27
Presiding Officer of County Commission to Deliver List of Insolvent Taxpayers and Taxes Due to Collector.
Repealed
40-5-28
Collection of Insolvent Taxes.
Repealed
40-5-29
Final Report of Uncollected Insolvent Taxes and Taxes in Litigation .
40-5-30
Report When Collector Retires from Office.
Repealed
40-5-31
Duty of Tax Collecting Official When Collection of Taxes Endangered.
40-5-32
Partial Payments; Notice of Balance Due.
40-5-33
Collection and Report of Countywide and School District Taxes.
Repealed
40-5-34
Assessment and Collection of Escaped Taxes.
40-5-35
Assessment and Collection of Escaped Taxes - Report to Assessor.
Repealed
40-5-36
Reports and Disbursements.
40-5-37
Reports and Payments into Particular Treasuries - Failure to Make Report to Comptroller.
Repealed
40-5-38
Death of Collector.
Repealed
40-5-39
Special Taxes - Receipts on Collection of Special Taxes.
Repealed
40-5-40
Special Taxes - Payments on Collection.
Repealed
40-5-41
Notification When Special Taxes No Longer Required.
40-5-42
Collection of Taxes by Action.
40-5-43
Settlements with Particular Treasurers.
Repealed
40-5-44
Final Settlements and Payments by Tax Collecting Officials.
40-5-45
Mileage as Part of Final Settlement.
40-5-46
Lien of Tax Collector.
Repealed
40-5-47
Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.
40-5-48
Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties.