Legal Information Institute: Legal Materials for Alabama
Legislature: The Alabama Legislature
Tax Lien Information: http://revenue.alabama.gov/property-tax/taxes-administered/tax-delinquent-property-and-land-sales/
CODE OF ALABAMA
TITLE 40 REVENUE AND TAXATION
Chapter 5 TAX COLLECTORS
Section 40-5-1 Keeping office open; visits to precincts.
Section 40-5-2 Deputies.
Section 40-5-3 Bonds.
Section 40-5-4 Commissions.
Section 40-5-5 Disposition of fees paid to collector on a salary basis.
Section 40-5-6 Fees for demand on delinquent taxpayers and for levy and sale of property.
Section 40-5-7 Demand on delinquent taxpayers.
Section 40-5-8 Costs on payment of delinquent taxes.
Section 40-5-9 Interest on delinquent taxes.
Section 40-5-10 Receipts on payment of delinquent taxes.
Section 40-5-11 Book of receipts with duplicate sheets.
Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate.
Section 40-5-13 Payment when parcels of real estate listed separately.
Section 40-5-14 Levy and sale of personal property - Time; notice; location.
Section 40-5-15Levy and sale of personal property Application and disposition of proceeds.
Section 40-5-16 Levy and sale of personal property Shares of stock.
Section 40-5-17 Levy and sale of personal property - When delinquent taxpayer has left county.
Section 40-5-18 Levy and sale of personal property No property exempt.
Section 40-5-19 Sale of realproperty if personalty insufficient.
Section 40-5-20 Garnishment of delinquent taxpayers Notice.
Section 40-5-21 Garnishment of delinquent taxpayers Procedure.
Section 40-5-22 Garnishment of delinquent taxpayers - Fees.
Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication;advertisement costs.
Section 40-5-24 List of insolvents and list of errors in assessments Examinationand correction.
Section 40-5-25 List of insolvents and list of errors in assessments - Certification ofcorrected lists to Department of Revenue.
Section 40-5-26 New accounts of insolvent taxes and taxes in litigation stated with collector.
Section 40-5-27 Presiding officer of county commission to deliver list of insolvent taxpayersand taxes due to collector.
Section 40-5-28 Collection of insolvent taxes.
Section 40-5-29 Final report of uncollected balances of insolvent taxes.
Section 40-5-30 Report when collector retires from office.
Section 40-5-31 Taxpayer about to jeopardize possibility of collection Duty of collector.
Section 40-5-32 Taxpayer about to jeopardize possibility of collection Liability of collectorfor failure to act.
Section 40-5-33 Collection and report of countywide and school district taxes.
Section 40-5-34 Assessment and collection of escaped taxes Procedure.
Section 40-5-35 Assessment and collection of escaped taxes - Report to assessor.
Section 40-5-36 Reports and payments into particular treasuries - Procedure.
Section 40-5-37 Reports and payments into particular treasuries - Failure to make report toComptroller.
Section 40-5-38 Death of collector.
Section 40-5-39 Special taxes Receipts on collection of special taxes.
Section 40-5-40 Special taxes Payments on collection.
Section 40-5-41 Special taxes Closing accounts on accomplishing purpose for which collected.
Section 40-5-42 Collection of taxes by action.
Section 40-5-43 Settlements with particular treasurers.
Section 40-5-44 Final settlements and payments by collectors.
Section 40-5-45 Mileage to and from seat of government.
Section 40-5-46 Lien of tax collector.
Section 40-5-47 Collection of ad valorem tax revenues earmarked for support of fire protectionand emergency services.
CHAPTER 10SALE OF LAND
Article 1 General Provisions.
Article 2 Land Commissioner.
Article 3 Rights and Remedies ofPurchasers at Tax Sales.
Article 4 Land Sold for Taxes NotDue at Time of Sale.
Article 5 Redemption of Land Soldfor Taxes.
- Section 40-10-120 Time and by whom land may be redeemed.
- Section 40-10-121 Manner of redemption of land sold to state.
- Section 40-10-122 Manner of redemption when land sold to party other than state.
- Section 40-10-123 Redeeming lots and parcels without redeeming entire property - When authorized.
- Section 40-10-124 Redeeming lots and parcels without redeeming entire property - Lots or parcels which can be ascertained by legal and usual subdivision.
- Section 40-10-125 Redeeming lots and parcels without redeeming entire property - How redeemed.
- Section 40-10-126 Redeeming lots and parcels without redeeming entire property - Duty of Land Commissioner on redemption.
- Section 40-10-127 Issuance of certificates of redemption.
- Section 40-10-128 Deposit of redemption money - Generally.
- Section 40-10-129 Deposit of redemption money - Lands bid in by state.
- Section 40-10-130 Duty of judge of probate on redemption of land bid in by state.
- Section 40-10-131 Rents, issues, and profits of redeemed land.
- Section 40-10-132 List and sale of lands bid in by state.
- Section 40-10-133 Notice to former owner of application to purchase land bid in by state.
- Section 40-10-134 Manner of sale of land bid in by state.
- Section 40-10-135 Deed of state on sale of land bid in by state.
- Section 40-10-136 Certification when land bid in by state sold.
- Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Procedure.
- Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Deed to department.
- Section 40-10-139 Conveyance to Department of Conservation and Natural Resources of land bid in by state - Notice to former owner of intended conveyance.
- Section 40-10-140 Certification of sale of lands bid in for state.
- Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure.
- Section 40-10-142 Lien and sale of property for unpaid installments of taxes - Disposition of money.
- Section 40-10-143 Lien of persons other than holders of legal title for expenses of redemption.
Article 6 Refund of Taxes Paid byMistake or Error.
Article 7 Sale of Tax Liens.
CHAPTER 29 ENFORCEMENT OF TAX LAWS
- Article 1 General Provisions.
- Article 2 Collections.
- Article 3 Limitations on Assessment and Collection.
- Article 4 Additions to Tax and Penalties.
- Article 5 Jeopardy.
- Article 6 Crimes.