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 REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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 40-5-4 – Commissions.
Section 40-5-4 Commissions. (a) Not including taxes on real estate bid in by the state at tax sales and taxes that would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, the tax collecting official, in addition to the commissions on assessments pursuant to Section 40-4-2, […]
Section 40-5-5 – Disposition of Fees Paid to Collector on a Salary Basis.
Section 40-5-5 Disposition of fees paid to collector on a salary basis. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §192.)
Section 40-5-6 – Fees for Demand on Delinquent Taxpayers and for Levy and Sale of Property.
Section 40-5-6 Fees for demand on delinquent taxpayers and for levy and sale of property. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §193; Acts 1980, No. 80-630, p. 1087, §2; Acts […]
Section 40-5-7 – Demand on Delinquent Taxpayers.
Section 40-5-7 Demand on delinquent taxpayers. After January 1, the tax collecting official shall make a demand in writing by first class mail upon delinquent taxpayers or their agents charged with the duty of paying their taxes. The demand fee shall be five dollars ($5) for each property. It shall be the duty of the […]
Section 40-5-8 – Costs on Payment of Delinquent Taxes.
Section 40-5-8 Costs on payment of delinquent taxes. If the taxes are paid after they become delinquent, the taxpayer shall pay all costs, fees, charges, and interest, if any, that may at the time of payment have lawfully accrued. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §195; Act 2021-515, §3.)
Section 40-5-9 – Interest on Delinquent Taxes.
Section 40-5-9 Interest on delinquent taxes. Notwithstanding Section 40-1-44, all ad valorem taxes becoming delinquent bear interest at the rate of 12 percent per annum. The interest shall be added to and collected as part of the taxes and shall be reported in the manner prescribed by the Comptroller. (Acts 1935, No. 194, p. 256; […]