Code of Alabama - Title 40: Revenue and Taxation - Chapter 5 - Tax Collectors

• Section 40-5-1 Keeping office open; visits to precincts
  The tax collector shall keep his office open at the courthouse all the year round. In all counties of the state having a population of...
• Section 40-5-2 Deputies
  The tax collector is authorized to appoint deputies, and the acts of such deputies shall be recognized as his acts, and he shall be responsible...
• Section 40-5-3 Bonds
  Before assuming office the tax collector must execute a bond in duplicate with a surety company authorized to do business in Alabama, payable to the...
• Section 40-5-4 Commissions
  The tax collector shall be entitled to receive commissions on taxes collected by him, not including taxes on real estate bid in by the state...
• Section 40-5-5 Disposition of fees paid to collector on a salary basis
  In all counties where the tax collector is paid on a salary instead of a fee basis, all fees allowed under the terms of this...
• Section 40-5-6 Fees for demand on delinquent taxpayers and for levy and sale of property
  For making actual demand on delinquent taxpayers, the collector shall be entitled to receive a fee of $5 from each taxpayer on whom such demand...
• Section 40-5-7 Demand on delinquent taxpayers
  After January 1, the collector must make a personal demand in writing upon delinquent taxpayers, or their agents charged with the duty of paying their...
• Section 40-5-8 Costs on payment of delinquent taxes
  If the taxes are paid after they become delinquent, the taxpayer shall pay all costs, fees, and charges, if any, that may at the time...
• Section 40-5-9 Interest on delinquent taxes
  Notwithstanding the provisions of Section 40-1-44, all ad valorem taxes becoming delinquent bear interest at the rate of 12 percent per annum, and such interest...
• Section 40-5-10 Receipts on payment of delinquent taxes
  Upon the payment by any taxpayer of taxes, fees, and costs, if any, assessed and charged against him, the collector shall give a receipt therefor...
• Section 40-5-11 Book of receipts with duplicate sheets
  The collector shall keep a book or books of receipts with duplicate sheets for each tax year, from which all receipts given to taxpayers must...
• Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate
  A purchaser, lien holder, or mortgagee of real estate or personal property included in an assessment with other real estate or personal property of the...
• Section 40-5-13 Payment when parcels of real estate listed separately
  Any person listing for assessment more than one piece or parcel of real property which has been listed and valued separately may pay taxes on...
• Section 40-5-14 Levy and sale of personal property - Time; notice; location
  After January 1 of each year, the tax collector must proceed, without delay, to levy upon the personal property of delinquent taxpayers for the payment...
• Section 40-5-15 Levy and sale of personal property - Application and disposition of proceeds
  The proceeds arising from such sale shall be applied to the payment of the expenses of the sale and of the taxes, interest, and fees...
• Section 40-5-16 Levy and sale of personal property - Shares of stock
  Repealed by Act 99-665, 2nd Sp. Sess., p. 131, §9. As to effective date, see the Code Commissioner's Notes.
• Section 40-5-17 Levy and sale of personal property - When delinquent taxpayer has left county
  When the collector has information that any person owing taxes in his county, whether due or not, has left the county, he shall make out...
• Section 40-5-18 Levy and sale of personal property - No property exempt
  No property shall be exempt from levy and sale for the payment of taxes and the fees and charges lawfully incurred in assessing and collecting...
• Section 40-5-19 Sale of real property if personalty insufficient
  When no personal property can be found out of which the taxes of any delinquent taxpayer can be collected, or an amount insufficient to fully...
• Section 40-5-20 Garnishment of delinquent taxpayers - Notice
  If the collector ascertains or has just cause to believe that any person is indebted to, or has in his possession or under his control...
• Section 40-5-21 Garnishment of delinquent taxpayers - Procedure
  Such proceedings shall be conducted in the name of the state and before the circuit court.
• Section 40-5-22 Garnishment of delinquent taxpayers - Fees
  The clerk and the sheriff shall be entitled to the same fees as in cases of garnishment on judgments, and the collector to $2.
• Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication; advertisement costs
  The tax collector shall in each year report on oath to the Department of Revenue at Montgomery, and to the county commission at the June...
• Section 40-5-24 List of insolvents and list of errors in assessments - Examination and correction
  At the first regular meeting in June, the county commission shall make a careful and rigid examination of such lists and of the facts pertaining...
• Section 40-5-25 List of insolvents and list of errors in assessments - Certification of corrected lists to Department of Revenue
  Within 10 days after the meeting of the county commission at which such allowances were made, the presiding officer of the commission must certify to...
• Section 40-5-26 New accounts of insolvent taxes and taxes in litigation stated with collector
  Upon the allowance and credit to the tax collector of insolvent taxes and taxes in litigation, as provided in Sections 40-5-24 and 40-5-25, the county...
• Section 40-5-27 Presiding officer of county commission to deliver list of insolvent taxpayers and taxes due to collector
  Within 20 days after such allowances are made, the presiding officer of the county commission shall, from the list of insolvent taxes so allowed, make...
• Section 40-5-28 Collection of insolvent taxes
  It is the duty of the collector to proceed with all diligence to collect such insolvent taxes and to make monthly reports, payments, and settlements...
• Section 40-5-29 Final report of uncollected balances of insolvent taxes
  At the first regular meeting of the county commission held during the year next succeeding, the collector must make final report of the uncollected balances...
• Section 40-5-30 Report when collector retires from office
  If the collector, while charged with the collection of insolvent taxes and taxes in litigation, shall retire from office before the expiration of the time...
• Section 40-5-31 Taxpayer about to jeopardize possibility of collection - Duty of collector
  It shall be the duty of the tax collector, whenever upon information or otherwise he has good reason to believe that any person owing taxes,...
• Section 40-5-32 Taxpayer about to jeopardize possibility of collection - Liability of collector for failure to act
  On failure of the tax collector to act when notified that any person is about to leave or remove his property from the county or...
• Section 40-5-33 Collection and report of countywide and school district taxes
  The tax collector shall collect all countywide and school district taxes and all other taxes as may be required by law and shall report and...
• Section 40-5-34 Assessment and collection of escaped taxes - Procedure
  It is the duty of the collector, when engaged in the collection of taxes for any year, if he discovers that any person or property...
• Section 40-5-35 Assessment and collection of escaped taxes - Report to assessor
  Whenever the collector assesses and collects any escaped taxes, he shall forthwith report the same to the tax assessor who shall enter such assessment in...
• Section 40-5-36 Reports and payments into particular treasuries - Procedure
  The tax collector on October 15 of each year and on the first and fifteenth day of each month thereafter shall make under oath, to...
• Section 40-5-37 Reports and payments into particular treasuries - Failure to make report to Comptroller
  The treasurer of the county and the school treasurer, or if there is no county treasurer or school treasurer, then the custodian of such funds,...
• Section 40-5-38 Death of collector
  On the death of any tax collector, his personal representative, general or special, must, out of the first moneys that come into his hands belonging...
• Section 40-5-39 Special taxes - Receipts on collection of special taxes
  Whenever any tax collector collects any special taxes, he shall specify in the receipts given to the taxpayers the amount of such taxes and the...
• Section 40-5-40 Special taxes - Payments on collection
  Such special taxes when collected must be paid over by him to the county treasurer or, if there is no county treasurer to the custodian...
• Section 40-5-41 Special taxes - Closing accounts on accomplishing purpose for which collected
  When the object for which such special taxes were levied and collected shall have been accomplished or for any other reason the same are no...
• Section 40-5-42 Collection of taxes by action
  In cases where there is no provision by law authorizing the collection of taxes by an action, the taxes due to the state or to...
• Section 40-5-43 Settlements with particular treasurers
  The collector must, on or before July 1 in each year, make a final settlement, under oath, with the county treasurer and school treasurer or,...
• Section 40-5-44 Final settlements and payments by collectors
  (a) On or before July 1 in each year, the tax collector must make final settlement, under oath, with the Comptroller, of all matters pertaining...
• Section 40-5-45 Mileage to and from seat of government
  The tax collector shall receive the rate per mile allowed by law for state officers and employees, once each year, in going to and returning...
• Section 40-5-46 Lien of tax collector
  When any tax collector fails to collect any taxes and the same are charged against him on settlement with the state or county, the collector...
• Section 40-5-47 Collection of ad valorem tax revenues earmarked for support of fire protection and emergency services
  (a) Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any...

Last modified: May 3, 2021