Section 40-5-23 – Annual Report – List of Insolvents; Publication; Advertisement Costs; Certification.
Section 40-5-23 Annual report – List of insolvents; publication; advertisement costs; certification. (a)(1) On or before the first regular county commission meeting in June of the current tax year, the tax collecting official shall submit a report to the county commission on a form provided by the Department of Revenue showing all errors in assessments, […]
Section 40-5-39 – Special Taxes – Receipts on Collection of Special Taxes.
Section 40-5-39 Special taxes – Receipts on collection of special 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 REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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, §228.)
Section 40-5-24 – Annual Report – Examination and Approval.
Section 40-5-24 Annual report – Examination and approval. (a) The county commission shall make a careful examination of all reports submitted to the county commission pursuant to Section 40-5-23 and, in consultation with the tax collecting official, shall determine which taxes on insolvents on the list could not be collected. (b) The county commission shall […]
Section 40-5-40 – Special Taxes – Payments on Collection.
Section 40-5-40 Special taxes – Payments on collection. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §229.)
Section 40-5-25 – List of Insolvents and List of Errors in Assessments – Certification of Corrected Lists to Department of Revenue.
Section 40-5-25 List of insolvents and list of errors in assessments – Certification of corrected lists to Department of Revenue. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §211.)
Section 40-5-41 – Notification When Special Taxes No Longer Required.
Section 40-5-41 Notification when special taxes no longer required. When the object for which special taxes were levied and collected has been accomplished or for any other reason the special taxes are no longer required for the purpose for which they were levied, the parties charged with the administration or application of the taxes shall […]
Section 40-5-26 – New Accounts of Insolvent Taxes and Taxes in Litigation.
Section 40-5-26 New accounts of insolvent taxes and taxes in litigation. Upon the allowance and credit to the tax collecting official for insolvents and taxes in litigation, a new account must be stated by the county commission for county taxes and by the Comptroller for state taxes for the credits allowed the tax collecting official […]
Section 40-5-42 – Collection of Taxes by Action.
Section 40-5-42 Collection of taxes by action. (a) In cases where there is no provision by law authorizing the collection of taxes by an action after the taxes have become delinquent, the taxes may be collected by the state or by any county, city, or municipality, or the county or city board of education, or […]
Section 40-5-27 – Presiding Officer of County Commission to Deliver List of Insolvent Taxpayers and Taxes Due to Collector.
Section 40-5-27 Presiding officer of county commission to deliver list of insolvent taxpayers and taxes due to collector. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §213.)
Section 40-5-43 – Settlements With Particular Treasurers.
Section 40-5-43 Settlements with particular treasurers. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §226.)