Section 40-5-17 – Levy and Sale of Personal Property – When Delinquent Taxpayer Has Left County.
Section 40-5-17 Levy and sale of personal property – When delinquent taxpayer has left county. (a) When a tax collecting official has information that any person owing taxes in the county, whether due or not, has left the county, the tax collecting official shall make out and certify to the judge of probate a bill […]
Section 40-5-33 – Collection and Report of Countywide and School District Taxes.
Section 40-5-33 Collection and report of countywide and school district taxes. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §221.)
Section 40-5-18 – Levy and Sale of Personal Property – No Property Exempt.
Section 40-5-18 Levy and sale of personal property – No property exempt. No property is exempt from the levy and sale for the payment of taxes and the fees and charges that are lawfully incurred in assessing and collecting the taxes against the owner of the property. (Acts 1935, No. 194, p. 256; Code 1940, […]
Section 40-5-34 – Assessment and Collection of Escaped Taxes.
Section 40-5-34 Assessment and collection of escaped taxes. (a) It is the duty of the tax collecting official, when engaged in the collection of taxes for any year, upon discovering that any person or property within the county has not been assessed with any taxes lawfully chargeable to the person or property for that year, […]
Section 40-5-19 – Sale of Real Property if Personalty Insufficient.
Section 40-5-19 Sale of real property if personalty insufficient. (a) 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 satisfy the taxes, the real estate of the delinquent taxpayer or the real estate upon which the delinquent taxpayer’s taxes […]
Section 40-5-35 – Assessment and Collection of Escaped Taxes – Report to Assessor.
Section 40-5-35 Assessment and collection of escaped taxes – Report to assessor. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §222.)
Section 40-5-20 – Garnishment of Delinquent Taxpayers – Account for Delinquent Taxes; Notice.
Section 40-5-20 Garnishment of delinquent taxpayers – Account for delinquent taxes; notice. (a)(1) If the tax upon assessed tangible personal property of a taxpayer remains unpaid after January 1 in any year, the county tax collecting official shall present the account for taxes to any person or entity who the collecting official ascertains or has […]
Section 40-5-36 – Reports and Disbursements.
Section 40-5-36 Reports and disbursements. (a) The tax collecting official, on October 15 of each year and on the first and fifteenth day of each month thereafter, shall provide a detailed report showing the total gross receipts, including the calculation of taxes for each, interest collected, commissions withheld, and all other documented withholdings from each […]
Section 40-5-21 – Garnishment of Delinquent Taxpayers – Procedure.
Section 40-5-21 Garnishment of delinquent taxpayers – Procedure. Garnishment proceedings shall be conducted in the name of the state and before the circuit court. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §205; Act 2021-515, §3.)
Section 40-5-37 – Reports and Payments Into Particular Treasuries – Failure to Make Report to Comptroller.
Section 40-5-37 Reports and payments into particular treasuries – Failure to make report to Comptroller. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §224.)