§11A-1-16. Sheriff Charged With All Levies; Final Settlement
The sheriff shall be charged each year with all taxes levied in his county. On or before August first of the following year, he shall make a final settlement with each taxing unit and account for all taxes assessed for the preceding year. In the settlement, he shall be credited with all such taxes collected […]
§11A-1-17. Sheriff's Commission for Collection
After the sheriff has collected eighty-five percent of the combined total of all taxes assessed on real and personal property, he shall, in addition to the salary and compensation now authorized by law, be allowed a commission as follows: Two and one-half percent on the remainder of the taxes actually collected up to ninety percent […]
§11A-1-18. Exception
Notwithstanding the provisions of sections two, three, six, eight and fourteen of this article, the provisions of this article as of January 1, 1961, shall govern the accrual and collection of taxes levied upon assessed values as of January 1, 1961, or prior years.
§11A-1-7a. No Collection of Current Personal Property Taxes Until Delinquent Personal Property Taxes Are Paid
The sheriff, in preparing his or her personal property receipts for any current year shall examine and compare them with the delinquent list for the preceding year in his or her hands, and if payment for any personal property is found to be delinquent for the preceding year, he or she shall note the fact […]
§11A-1-8. Notice of Time and Place for Payment; Mailing of Tax Tickets
(a) The sheriff shall send to every person owing real or personal property taxes a copy of such taxpayers annual tax ticket or tickets showing what tax is due and how such tax may be paid. Such copy shall be sent to the last known address of such taxpayer by first class United States mail. […]
§11A-1-8a. Providing for Payment at Banking Institutions
Notwithstanding any other provision of this code the sheriff, with the consent of the county commission, may enter into a contract with one or more banking institutions, as defined in section two, article one, chapter thirty-one-a of this code, doing business in the county for the purpose of receiving payment of property taxes. Any such […]
§11A-1-9. Payment of Taxes by Co-Owner or Other Interested Party; Lien
Any owner of real estate whose interest is not subject to separate assessment, or any person having a lien on the land, or on an undivided interest therein, or any other person having an interest in the land, or in an undivided interest therein, which he desires to protect, shall be allowed to pay the […]
§11A-1-10. Payment by Owner of Part of Tract or Lot Assessed to Another
Any person owning a part of a tract or lot, the whole of which was assessed in the name of another, shall be allowed to pay the taxes on such part upon complying with the provisions of this section. He must before payment obtain from the clerk of the county court a certificate of the […]
§11A-1-11. Payment by Fiduciary
When a tax is paid by a fiduciary on any property under his control, or on the income of such property, the tax shall be refunded out of the property or its income.
§11A-1-12. Receipt for Taxes
The sheriff or his deputy shall deliver to the person paying any taxes a written or printed receipt therefor, and shall retain for his records the stub or duplicate of such receipt. The receipt and the stub or duplicate shall specify the total value of personal property; the number of acres of land, and the […]