Tax collectors of towns and cities of less than 7,000 inhabitants who do not have a known place of business with known hours of business during each day shall not be allowed to collect any fee from any delinquent taxpayer unless they give such taxpayer 30 days’ written notice of the amount of his taxes and when they will become delinquent.
Ala. Code § 11-51-3
Notice Required by Certain Municipal Tax Collectors as to Delinquent Taxes.
(Code 1907, §1337; Code 1923, §2152; Code 1940, T. 37, §697.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.