reglab/housing_qa huggingface dataset:
AL Code § 11-51-40 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-40 - Adoption of Ordinance Providing for Payment of Municipal Taxes Upon Basis of State and County Assessments for Preceding Tax Year, etc.; Operation Under Provisions of Article by Certain Cities.

Section 11-51-40Adoption of ordinance providing for payment of municipal taxes upon basis of state and county assessments for preceding tax year, etc.; operation under provisions of article by certain cities. Any municipality may by ordinance provide that the tax year for such municipality shall commence on October 1 of each year and end on the next succeeding September 30 and provide for the effective date of such ordinance and further provide that on and after each October 1 after the effective date of such ordinance municipal taxes shall be based and due on state and county assessments for the preceding tax year and shall be due and delinquent at the time when the state and county taxes for the preceding tax year are due and delinquent. All cities whose taxes were, prior to the adoption of the 1940 Code, assessed and collected under 1911 Acts, p. 130, or 1931 Acts, p. 337, shall continue under the provisions of this article without passage of any ordinance. (Acts 1911, No. 155, p. 130; Acts 1931, No. 300, p. 337; Code 1940, T. 37, §698.)
AL Code § 11-51-41 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-41 - When Taxes Due and Delinquent.

Section 11-51-41When taxes due and delinquent. The municipal taxes due and payable up to September 30 succeeding the effective date of such ordinance shall be collected under and in accordance with the laws existing to such September 30, but from, on and after October 1 succeeding the effective date of such ordinance, no municipal taxes of such cities or towns shall be due or collectible except under the provisions of this article. Whenever in this article the words "city" or "cities" are used the same shall also include towns and all other municipalities. (Code 1940, T. 37, §699.)
AL Code § 11-51-42 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-42 - Levy of Taxes; Certification and Delivery to County Tax Assessor of Copy of Ordinance or Resolution Levying Taxes.

Section 11-51-42Levy of taxes; certification and delivery to county tax assessor of copy of ordinance or resolution levying taxes. It shall be the duty of the council, board of commissioners, or other governing body of any such municipality during the month of May of each year, by resolution or ordinance, to levy a tax on the property situated in such municipality for the next succeeding tax year at a rate in no event in excess of the constitutional limit authorized to be levied by such municipality on the value of such property as assessed for state taxation as shown by the books of assessment for the state and county tax year ending September 30 next succeeding the levy. The levy so made by the council, board of commissioners, or other governing body of such municipality shall go into force and effect as of October 1 next succeeding the levy and shall become a lien on October 1 next succeeding such levy and not before. After such levy is made it shall be the duty of the mayor or other presiding officer or clerk or other clerical officer of such municipality on or before June 1 next succeeding the levy to certify and deliver to the tax assessor of such county in which such municipality is situated a copy of the resolution or ordinance passed by such council, board of commissioners, or other governing body in and by which taxes are levied for such municipality for the next succeeding tax year commencing on the next succeeding October 1; provided, that in case such council, board of commissioners, or other governing body shall fail any year thereafter to make such levy and give such notice then the levy for the preceding year shall be continued and the taxes shall be assessed in accordance with the provisions of this article. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §700.)
AL Code § 11-51-43 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-43 - County Tax Collectors to Collect Taxes.

Section 11-51-43County tax collectors to collect taxes. The tax collector of the counties in which such municipalities are situated shall collect all property taxes for such municipalities at the same time and in the same manner and under the same laws that state and county taxes are collected. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §701.)
AL Code § 11-51-44 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-44 - Lien for Taxes.

Section 11-51-44Lien for taxes. Such municipalities shall have a lien from, on, and after October 1 of such municipal tax year upon each and every piece and parcel of property, real and personal, for the payment of municipal taxes for that tax year which may be assessed against the owners or upon such property for the use of such municipalities, which lien shall have priority over all other liens, except for state and county taxes, and this lien shall exist as to all land bid in by the state at tax sales for the annual tax thereafter assessed on the value of the property so purchased in the event of the tax title failing. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §702.)
AL Code § 11-51-45 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-45 - Indication by County Tax Assessor on Assessment List of Property Located in Municipalities and Ascertainment of Value Thereof.

Section 11-51-45Indication by county tax assessor on assessment list of property located in municipalities and ascertainment of value thereof. It shall be the duty of the tax assessor of each and every county in which such municipalities are situated on and after October 1 to show on the assessment list made or taken by him under the provisions of law applicable to state and county taxes what property, if any, described in the lists is situated within such municipalities, and the assessor shall ascertain the value of each item or subject of taxation situated in such municipalities separately from the value of each item not within such municipalities in such a way as to make of easy ascertainment the assessed value of property within such municipalities. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §703.)
AL Code § 11-51-46 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-46 - Preparation, etc., of Assessment Forms, etc., for Use by Tax Assessor.

Section 11-51-46Preparation, etc., of assessment forms, etc., for use by tax assessor. It shall be the duty of the Department of Revenue in preparing the form of assessment required by law to make the provisions for the assessor to indicate in the assessment list what property assessed, if any, is situated in such municipalities; and, in the abstract of duties placed on such form, the Department of Revenue may place instructions to the assessor such as will advise him of his duty in making assessments of property subject to municipal taxation. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §704.)
AL Code § 11-51-47 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-47 - Assessment Book of Tax Assessor.

Section 11-51-47Assessment book of tax assessor. The book required to be made for the county tax assessor under the provisions of law shall also show the property subject to municipal taxes in such municipalities and shall be so ruled that the amount of such municipal taxes charged to each taxpayer or against property in favor of such municipalities for the next succeeding municipal tax year on the assessed value of the then current state tax year can be entered and extended and footed up and the footings carried from page to page and the total amounts thereof footed up so as to show the amount of taxes to be paid to such municipalities. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §705.)
AL Code § 11-51-48 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-48 - Computation and Entry in Assessment Book of Amount of Property Tax Owed by Taxpayer.

Section 11-51-48Computation and entry in assessment book of amount of property tax owed by taxpayer. After the municipal taxes have been levied by the council, board of commissioners, or other governing body of such municipalities and certified to the tax assessors of the counties in which the same are situated for the next succeeding tax year beginning on the next succeeding October 1, the assessor must compute the amount thereof at the rate levied by the council, board of commissioners, or other governing body of such municipalities as shown by the certified copy furnished the assessor of the resolution or ordinance passed which will be owing by each taxpayer on the assessed value of the property for the then current state tax year and enter the same in the books of assessment required to be made by the assessor under the provisions of law opposite the name of such taxpayer and foot up the same, the footings to be carried from page to page and the total amount thereof footed up. Such books shall appropriately show that the assessed value as extended by the assessor is for the municipal taxes for the next succeeding tax year based on the assessed value for state taxation for the then current tax year. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §706.)
AL Code § 11-51-49 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-49 - Preparation and Contents of Certificate of Assessment.

Section 11-51-49Preparation and contents of certificate of assessment. The presiding officer of the county commission having jurisdiction over the tax assessments in such county and required to make certificates in regard thereto shall embrace in such certificate the amount of municipal taxes which shall be owing to such municipalities for the next succeeding tax year, which certificate, after certifying the amount of state, county, and special tax, shall continue in substance as follows: "The amount of municipal taxes for the City (or Town) of _____ for the next municipal tax year is $_____, the total amount, and this certificate shall be a warrant to the tax collector of _____ County to proceed to collect such municipal taxes in the manner directed by law when due." (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §707.)
AL Code § 11-51-50 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-50 - Procedure for Collection of Taxes, etc., by County Tax Collector Generally.

Section 11-51-50Procedure for collection of taxes, etc., by county tax collector generally. All laws now in force or hereafter enacted in regard to the collection of state and county taxes and procedure with reference thereto and the enforcement of collection shall apply to and be in force as to such municipal taxes, except as such laws are changed by or in conflict with the provisions of this article, and the county tax collector shall collect or enforce the collection of such municipal taxes at the same time, in the same manner and way and as a part of one and the same collection as the collection of state and county taxes and all procedure incident to or in any wise connected with the collection of state and county taxes shall be equally applicable to the collection of said municipal taxes, and all such municipal taxes shall be collected in the same way and in the same proceedings as state and county taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §730.)
AL Code § 11-51-51 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-51 - Preparation, Contents, and Effect of Receipt of Tax Collector.

Section 11-51-51Preparation, contents, and effect of receipt of tax collector. Upon collection of taxes by the tax collector, he shall embrace in his receipt, required to be given as provided by law in regard to state and county taxes, a statement of the amount of municipal taxes, if any, paid on real estate, and municipal taxes, if any, paid on personal property and, if any interest has accrued, a statement of the amount thereof paid. Such receipt shall also show the tax year for which the municipal tax is paid and the municipality for which the tax is paid, and such receipt shall be prima facie evidence that such taxpayer has paid his municipal taxes for the year stated on real and personal property and other subjects of taxation. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §708.)
AL Code § 11-51-52 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-52 - Report of Tax Collector; Payment of Taxes Collected to Municipal Treasurers; Receipt of Municipal Treasurers.

Section 11-51-52Report of tax collector; payment of taxes collected to municipal treasurers; receipt of municipal treasurers. The tax collector in making his monthly report as required to be made under the law in regard to state and county taxes shall embrace in each of such reports a statement setting forth the taxes collected by him for such municipalities during the preceding month and up to the date of such report subsequent to his preceding report, and a copy of each report shall be forwarded by the collector to the mayor or other presiding officer of such municipalities within five days after making such report. The collector must pay to the treasurers of such municipalities monthly at the same time he is required to make payment of taxes collected for the state and county all municipal taxes then due from him to such municipalities before that time collected. The treasurers of such municipalities shall give the county tax collector a receipt in duplicate for the amount received, one of which duplicates shall be promptly forwarded to the Department of Revenue by the tax collector. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §709.)
AL Code § 11-51-53 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-53 - Annual Settlement by Tax Collector and Payment of Balance of Taxes Collected.

Section 11-51-53Annual settlement by tax collector and payment of balance of taxes collected. The county tax collector must each year make a final settlement under oath with the treasurers of such municipalities at the time he is required to make settlement with the state and then pay over to the treasurers of such municipalities the balance of the municipal taxes due from him as such tax collector and not paid over prior to that date according to the tax books in the office of the judge of probate of that county in which such municipalities are situated. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §710.)
AL Code § 11-51-54 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-54 - Maintenance, etc., of Separate Accounts and Funds for General and Special Taxes.

Section 11-51-54Maintenance, etc., of separate accounts and funds for general and special taxes. The county tax collector shall not be required to make or keep a separate account of any special taxes collected for any such municipalities but shall keep such account only in gross of the total tax levied by the municipality. If any part of the tax collected by the municipality is set apart by law for any special purpose, the treasurers or persons acting as such for such municipalities shall, as the law may direct, keep a separate account and distinct fund, as required by law, arrived at and set apart by the treasurers from the amount paid into the treasury by the tax collector in proportion as such special tax levied bears to the total taxes levied by such municipalities, and the special taxes received by such treasurers shall be disbursed by them as required by law. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §711.)
AL Code § 11-51-55 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-55 - Crediting of Tax Collector With Municipal Taxes on Assessment List and With Taxes in Litigation Generally.

Section 11-51-55Crediting of tax collector with municipal taxes on assessment list and with taxes in litigation generally. The county commission shall, in discharging the duties imposed upon it under the provisions of law in regard to state and county officers, credit the tax collector with municipal taxes contained in such assessment list and with taxes in litigation in the same manner and way and under the same conditions that credits are required to be given in favor of the collector of the county taxes shown in the assessment list. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §712.)
AL Code § 11-51-56 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-56 - Charging Against Tax Collector of Insolvent Municipal Taxes and Taxes in Litigation.

Section 11-51-56Charging against tax collector of insolvent municipal taxes and taxes in litigation. Upon the allowance and credit to the county tax collector of insolvent taxes and taxes in litigation, the county commission shall in behalf of such municipalities state a new account against the tax collector for the amounts of insolvent municipal taxes and municipal taxes in litigation in the same manner and way as is provided in regard to insolvent county taxes and county taxes in litigation under the provisions of law in regard to state and county officers, and the collector shall remain charged with such sum until the liability is discharged under the provision of the law. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §713.)
AL Code § 11-51-57 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-57 - Preparation, etc., of List of Insolvents, Etc.

Section 11-51-57Preparation, etc., of list of insolvents, etc. The presiding officer of the county commission shall embrace in the list of insolvent taxes allowed which he is required to furnish to the collector under the provisions of law in regard to state and county taxes and as a part of such list the name of each insolvent taxpayer of such municipal taxes and the amount of such municipal taxes and costs, if any, due from the insolvent to such municipalities. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §714.)
AL Code § 11-51-58 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-58 - Collection of Insolvent Taxes; Monthly Reports, Payment and Settlement of Same.

Section 11-51-58Collection of insolvent taxes; monthly reports, payment and settlement of same. It shall be the duty of the county tax collector to collect insolvent municipal taxes and make monthly reports, payment and settlement thereof with the city or town treasurer of each municipality in the same manner and way and at the same time that he is required to do in regard to state and county taxes under the provisions of law in regard to state and county offices. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §715.)