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Ala. Code § 40-5-7

Demand on Delinquent Taxpayers.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §194; Act 2021-515, §3.)

After January 1, the tax collecting official shall make a demand in writing by first class mail upon delinquent taxpayers or their agents charged with the duty of paying their taxes. The demand fee shall be five dollars ($5) for each property. It shall be the duty of the delinquent taxpayer to pay the taxes and fees assessed and charged against the taxpayer, but failure to comply with the requirements of this section shall not invalidate the title to any property sold for taxes.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.