Chapter

Tax Collectors

Ala. Code § 40-5-1— Definitions.
Ala. Code § 40-5-2— Deputies.
Ala. Code § 40-5-3— Bonds.
Ala. Code § 40-5-4— Commissions.
Ala. Code § 40-5-5— Disposition of Fees Paid to Collector on a Salary Basis.
Ala. Code § 40-5-6— Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property.
Ala. Code § 40-5-7— Demand on Delinquent Taxpayers.
Ala. Code § 40-5-8— Costs on Payment of Delinquent Taxes.
Ala. Code § 40-5-9— Interest on Delinquent Taxes.
Ala. Code § 40-5-10— Receipts on Payment of Delinquent Taxes.
Ala. Code § 40-5-11— Historic File of Individual Tax Payments.
Ala. Code § 40-5-12— Payments by Purchasers, Lien Holders or Mortgagees of Real Estate.
Ala. Code § 40-5-13— Payment When Parcels of Real Estate Listed Separately.
Ala. Code § 40-5-14— Levy and Sale of Personal Property - Time; Notice; Location.
Ala. Code § 40-5-15— Levy and Sale of Personal Property - Application and Disposition of Proceeds.
Ala. Code § 40-5-16— Levy and Sale of Personal Property - Shares of Stock.
Ala. Code § 40-5-17— Levy and Sale of Personal Property - When Delinquent Taxpayer Has Left County.
Ala. Code § 40-5-18— Levy and Sale of Personal Property - No Property Exempt.
Ala. Code § 40-5-19— Sale of Real Property If Personalty Insufficient.
Ala. Code § 40-5-20— Garnishment of Delinquent Taxpayers - Account for Delinquent Taxes; Notice.
Ala. Code § 40-5-21— Garnishment of Delinquent Taxpayers - Procedure.
Ala. Code § 40-5-22— Garnishment of Delinquent Taxpayers - Fees.
Ala. Code § 40-5-23— Annual Report - List of Insolvents; Publication; Advertisement Costs; Certification.
Ala. Code § 40-5-24— Annual Report - Examination and Approval.
Ala. Code § 40-5-25— List of Insolvents and List of Errors in Assessments - Certification of Corrected Lists to Department of Revenue.
Ala. Code § 40-5-26— New Accounts of Insolvent Taxes and Taxes in Litigation.
Ala. Code § 40-5-27— Presiding Officer of County Commission to Deliver List of Insolvent Taxpayers and Taxes Due to Collector.
Ala. Code § 40-5-28— Collection of Insolvent Taxes.
Ala. Code § 40-5-29— Final Report of Uncollected Insolvent Taxes and Taxes in Litigation .
Ala. Code § 40-5-30— Report When Collector Retires from Office.
Ala. Code § 40-5-31— Duty of Tax Collecting Official When Collection of Taxes Endangered.
Ala. Code § 40-5-32— Partial Payments; Notice of Balance Due.
Ala. Code § 40-5-33— Collection and Report of Countywide and School District Taxes.
Ala. Code § 40-5-34— Assessment and Collection of Escaped Taxes.
Ala. Code § 40-5-35— Assessment and Collection of Escaped Taxes - Report to Assessor.
Ala. Code § 40-5-36— Reports and Disbursements.
Ala. Code § 40-5-37— Reports and Payments into Particular Treasuries - Failure to Make Report to Comptroller.
Ala. Code § 40-5-38— Death of Collector.
Ala. Code § 40-5-39— Special Taxes - Receipts on Collection of Special Taxes.
Ala. Code § 40-5-40— Special Taxes - Payments on Collection.
Ala. Code § 40-5-41— Notification When Special Taxes No Longer Required.
Ala. Code § 40-5-42— Collection of Taxes by Action.
Ala. Code § 40-5-43— Settlements with Particular Treasurers.
Ala. Code § 40-5-44— Final Settlements and Payments by Tax Collecting Officials.
Ala. Code § 40-5-45— Mileage as Part of Final Settlement.
Ala. Code § 40-5-46— Lien of Tax Collector.
Ala. Code § 40-5-47— Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.
Ala. Code § 40-5-48— Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties.