Notwithstanding Section 40-1-44, all ad valorem taxes becoming delinquent bear interest at the rate of 12 percent per annum. The interest shall be added to and collected as part of the taxes and shall be reported in the manner prescribed by the Comptroller.
Ala. Code § 40-5-9
Interest on Delinquent Taxes.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §196; Acts 1988, 1st Ex
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.