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 REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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 REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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.)
Section 40-5-28 – Collection of Insolvent Taxes.
Section 40-5-28 Collection of insolvent 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 REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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, §214.)
Section 40-5-44 – Final Settlements and Payments by Tax Collecting Officials.
Section 40-5-44 Final settlements and payments by tax collecting officials. (a)(1) On or before November 1 in each year, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and judges of probate charged with collecting ad valorem taxes on motor vehicle tags shall make final settlement, under oath, with the Comptroller of all […]
Section 40-5-29 – Final Report of Uncollected Insolvent Taxes and Taxes in Litigation .
Section 40-5-29 Final report of uncollected insolvent taxes and taxes in litigation . At the first regular meeting of the county commission in January of the year next succeeding, the tax collecting official shall make a final report of the uncollected insolvent taxes and taxes in litigation. The county commission shall issue a credit to […]
Section 40-5-45 – Mileage as Part of Final Settlement.
Section 40-5-45 Mileage as part of final settlement. The tax collecting official shall receive the rate per mile allowed by law for state officers and employees, once each year, in going and returning from the respective county seat for the purpose of making the final settlement provided for in Section 40-5-44. (Acts 1935, No. 194, […]
Section 40-5-30 – Report When Collector Retires From Office.
Section 40-5-30 Report when collector retires from office. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §216.)
Section 40-5-46 – Lien of Tax Collector.
Section 40-5-46 Lien of tax 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, §236.)