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 REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.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; […]
Section 40-5-10 – Receipts on Payment of Delinquent Taxes.
Section 40-5-10 Receipts on payment of delinquent taxes. Upon the payment by any taxpayer of the taxes, fees, and costs, if any, assessed and charged against the taxpayer, the tax collecting official shall give the taxpayer a receipt showing the name of the taxpayer, the date of the payment, and the total assessed value of […]
Section 40-5-11 – Historic File of Individual Tax Payments.
Section 40-5-11 Historic file of individual tax payments. The tax collecting official shall maintain a historic file of all individual tax payments. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §198; Act 2021-515, §3.)
Section 40-5-12 – Payments by Purchasers, Lien Holders or Mortgagees of Real Estate.
Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate. A purchaser, lienholder, or mortgagee of real estate or personal property included in an assessment may discharge the tax lien against the real estate or personal property purchased or on which a lien or mortgage is held by paying the actual amount of […]
Section 40-5-13 – Payment When Parcels of Real Estate Listed Separately.
Section 40-5-13 Payment when parcels of real estate listed separately. Any person who lists for assessment more than one piece or parcel of real property that has been listed and valued separately may pay taxes on any one or more of the pieces; provided, that the person shall first pay taxes on all personal property […]