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 the tax collecting official for the satisfaction of final settlement with the Comptroller. The accounts of taxes in litigation that are remaining shall be kept in a manner as prescribed by the Comptroller.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §215; Act 2021-515, §7.)