Section 40-5-1 Definitions. As used in this chapter, the term “tax collecting official” means the elected or appointed official charged with collecting ad valorem taxes and other prescribed fees on real and personal property in the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §189; Acts 1951, No. 658, p. 1116; Act […]
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. 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. 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. 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 […]
Section 40-5-14 Levy and sale of personal property – Time; notice; location. (a) After January 1 of each year, the tax collecting official may levy upon the personal property of delinquent taxpayers for the payment of their taxes and, after having first given 10 days’ notice of the time and place of sale, with a […]
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 40-5-16 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 Repealed by Act 99-665, 2nd Sp.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 40-5-17 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 40-5-18 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 40-5-19 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 40-5-2 Deputies. The tax collecting official may appoint deputies. The deputies shall be responsible for any errors that they make. The bond for each deputy shall be not less than 50 percent of the tax collecting official’s bond. The expense of the bond shall be paid from the county general fund. (Acts 1935, No. […]
Section 40-5-20 Garnishment of delinquent taxpayers – Account for delinquent taxes; notice. (a)(1) If the tax upon assessed tangible personal property of a taxpayer remains unpaid after January 1 in any year, the county tax collecting official shall present the account for taxes to any person or entity who the collecting official ascertains or has […]
Section 40-5-21 Garnishment of delinquent taxpayers – Procedure. Garnishment proceedings shall be conducted in the name of the state and before the circuit court. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §205; Act 2021-515, §3.)
Section 40-5-22 Garnishment of delinquent taxpayers – Fees. The clerk and the sheriff shall be entitled to the same fees as in cases of garnishment on judgments, and the county general fund shall be entitled to two dollars ($2). (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §206; Act 2021-515, §3.)
Section 40-5-23 Annual report – List of insolvents; publication; advertisement costs; certification. (a)(1) On or before the first regular county commission meeting in June of the current tax year, the tax collecting official shall submit a report to the county commission on a form provided by the Department of Revenue showing all errors in assessments, […]
Section 40-5-24 Annual report – Examination and approval. (a) The county commission shall make a careful examination of all reports submitted to the county commission pursuant to Section 40-5-23 and, in consultation with the tax collecting official, shall determine which taxes on insolvents on the list could not be collected. (b) The county commission shall […]
Section 40-5-25 List of insolvents and list of errors in assessments – Certification of corrected lists to Department of Revenue. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §211.)
Section 40-5-26 New accounts of insolvent taxes and taxes in litigation. Upon the allowance and credit to the tax collecting official for insolvents and taxes in litigation, a new account must be stated by the county commission for county taxes and by the Comptroller for state taxes for the credits allowed the tax collecting official […]
Section 40-5-27 Presiding officer of county commission to deliver list of insolvent taxpayers and taxes due to collector. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §213.)
