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us-al/statute/title-40/chapter-5 — Tax Collectors · Axiom
Axiom
/
Alabama
/
Statutes
/
Title 40
Tax Collectors
48 sections
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
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
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
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
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
40-5-28
Collection of Insolvent Taxes
40-5-29
Final Report of Uncollected Insolvent Taxes and Taxes in Litigation
40-5-30
Report When Collector Retires from Office
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
40-5-34
Assessment and Collection of Escaped Taxes
40-5-35
Assessment and Collection of Escaped Taxes - Report to Assessor
40-5-36
Reports and Disbursements
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
Notification When Special Taxes No Longer Required
40-5-42
Collection of Taxes by Action
40-5-43
Settlements with Particular Treasurers
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
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
