Section 40-5-15 – Levy and Sale of Personal Property – Application and Disposition of Proceeds.
Section 40-5-15 Levy and sale of personal property – Application and disposition of proceeds. (a) The proceeds arising from a sale for taxes under this chapter shall be applied to the payment of the expenses of the sale and of the taxes, interest, and fees due from the taxpayer, and any balance remaining shall be […]
Section 40-5-31 – Duty of Tax Collecting Official When Collection of Taxes Endangered.
Section 40-5-31 Duty of tax collecting official when collection of taxes endangered. It shall be the duty of the tax collecting official, whenever upon information or otherwise he or she has good reason to believe that any person owing taxes, whether due or not, is about to leave or remove his or her property from […]
Section 40-5-47 – Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.
Section 40-5-47 Collection of ad valorem tax revenues earmarked for support of fire protection and emergency services. (a) Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any special two mills of ad valorem tax authorized by referendums on June 4, […]
Section 40-5-16 – Levy and Sale of Personal Property – Shares of Stock.
Section 40-5-16 Levy and sale of personal property – Shares of stock. Repealed by Act 99-665, 2nd Sp. Sess., p. 131, §9. As to effective date, see the Code Commissioner’s Notes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §207.)
Section 40-5-32 – Partial Payments; Notice of Balance Due.
Section 40-5-32 Partial payments; notice of balance due. (a) As used in this section, the term partial payment means a payment that is less than the full amount of taxes due. (b) At the discretion of the tax collecting official, the tax collecting official may accept one or more partial payments of any amount per […]
Section 40-5-48 – This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective October 1, 2021. This Is Not in the Current Code Supplement.
Section 40-5-48 Disbursement of ad valorem tax collections; disbursement of manufactured home fees, commissions, or penalties. (a) A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi-monthly report. (b) A tax […]
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, […]