Section 40-29-31 – Records of Sales to Be Kept.
Section 40-29-31 Records of sales to be kept. The commissioner or his delegate shall keep a record of all sales of real property sold under Section 40-29-26 and of redemptions of such property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the amount of […]
Section 40-29-32 – Expense of Levy and Sale.
Section 40-29-32 Expense of levy and sale. The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his […]
Section 40-29-33 – Application of Proceeds of Levy.
Section 40-29-33 Application of proceeds of levy. (a) Collection of liability. Any money realized by proceedings under this article (whether by seizure, by surrender under Section 40-29-24, except pursuant to subsection (b)(2) thereof, or by sale of seized property) or by sale of property redeemed by the State of Alabama (if the interest of the […]
Section 40-29-34 – Authority to Release Levy and Return Property.
Section 40-29-34 Authority to release levy and return property. (a) Release of levy. It shall be lawful for the commissioner or his delegate to release the levy, and any liens, upon all or part of the property or rights to property levied upon, where the commissioner or his delegate, within their discretion, determines that such […]
Section 40-29-30 – Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property.
Section 40-29-30 Legal effect of certificate of sale of personal property and deed of real property. (a) Certificate of sale of property other than real property. In all cases of a sale of property (other than real property) pursuant to Section 40-29-26, the certificate of such sale: (1) AS EVIDENCE. Shall be prima facie evidence […]
Section 40-29-20 – Lien for Taxes – Generally.
Section 40-29-20 Lien for taxes – Generally. If any person liable to pay any tax, other than ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional amount, addition to tax, or assessable penalty together with any costs that may accrue in addition thereto) shall be a lien in […]
Section 40-29-20.1 – Lien for Taxes – Collection Firms Prohibited From Recovering Certain Expenses From Taxpayers.
Section 40-29-20.1 Lien for taxes – Collection firms prohibited from recovering certain expenses from taxpayers. (a) Notwithstanding Section 40-29-20, or any other law to the contrary, a private auditing or collecting firm may not recover any of the following costs from a taxpayer: (1) Professional service fees to include, but not be limited to, attorney […]
Section 40-29-21 – Lien for Taxes – Term.
Section 40-29-21 Lien for taxes – Term. Unless another date is specifically fixed by law, the lien imposed by Section 40-29-20 shall arise at the time the assessment list, return therefor or the payment thereof, whichever is prior, was due to have been filed with or made to the Department of Revenue, and shall continue […]
Section 40-29-22 – Lien for Taxes – Validity and Priority Against Certain Persons.
Section 40-29-22 Lien for taxes – Validity and priority against certain persons. (a) Purchasers, holders of security interests, mechanic’s lienors, and judgment lien creditors. The lien imposed by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice thereof which meets the […]
Section 40-29-23 – Levy and Distraint.
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any person liable to pay any final assessment of tax neglects or refuses to pay the same or fails to appeal such final assessment within 30 days, it shall be lawful for the commissioner to collect such tax (and such further sum as […]