reglab/housing_qa huggingface dataset:
AL Code § 11-51-7 (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 1 - General Provisions.|Section 11-51-7 - Effect of Assessments and Enforcement Thereof by Levy of Execution Upon and Sale of Property Generally; Right of Redemption of Owner of Property Sold Generally.

Section 11-51-7Effect of assessments and enforcement thereof by levy of execution upon and sale of property generally; right of redemption of owner of property sold generally. After the assessment has been corrected by the council or other governing body or board of assessors, it has the force and effect of a judgment against the property, real or personal, assessed and against the person owning the same and, at any time within five years after delinquency, may be enforced by an execution issued by the clerk to be levied upon the property, real or personal, which was so assessed for taxation if to be found and, if not, then upon any other property, real or personal, belonging to the person against whom such taxes were assessed. The execution may be in form provided by the council or other governing body, and may be levied by the chief of police or other person designated by the council or other governing body, and the property so levied upon may be sold by such officer upon notice required by law for the sale of the same class of property by the sheriff at a time and place designated in the notice. The owner of real property sold under an execution issued in accordance with this section shall have the right of redemption provided for in the sale of real property for the payment of state and county taxes. Nothing in this section shall be construed to be the exclusive remedy for the collection of taxes. (Code 1907, §1313; Acts 1923, No. 205, p. 217; Code 1923, §2128; Code 1940, T. 37, §674.)
AL Code § 11-51-8 (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 1 - General Provisions.|Section 11-51-8 - Garnishment for Collection of Taxes Generally.

Section 11-51-8Garnishment for collection of taxes generally. Garnishments may be issued by judges of the district courts upon such assessments as upon judgments in such courts for the collection of such taxes, upon affidavit being made as in other cases by an officer of the city or town. (Code 1907, §1316; Code 1923, §2131; Code 1940, T. 37, §677.)
AL Code § 11-51-9 (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 1 - General Provisions.|Section 11-51-9 - Collection of Taxes Due Upon Property Assessed to Unknown Owner Generally.

Section 11-51-9Collection of taxes due upon property assessed to unknown owner generally. When property, other than real, is assessed to an unknown owner, the taxes due may be collected by a levy of execution upon such property and a sale thereof. (Code 1907, §1317; Code 1923, §2132; Code 1940, T. 37, §678.)
AL Code § 11-51-10 (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 1 - General Provisions.|Section 11-51-10 - Demand for Payment of Taxes Due and Charge Therefor.

Section 11-51-10Demand for payment of taxes due and charge therefor. Cities and towns may provide for a personal demand of taxes due and are authorized to make a charge therefor, not exceeding $.50, to be paid as costs, but such demand shall not be necessary or essential to the validity of proceedings to make collection by law. (Code 1907, §1318; Code 1923, §2133; Code 1940, T. 37, §679.)
AL Code § 11-51-11 (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 1 - General Provisions.|Section 11-51-11 - Preparation, etc., of Certified List of Delinquent Taxes.

Section 11-51-11Preparation, etc., of certified list of delinquent taxes. Within three months after taxes have become delinquent, a list shall be made out and certified by the city or town clerk describing each piece of property separately, with the name of the owner, if known, and the amount of taxes due on such property and the amount of taxes due by such owner upon personal property, which also may be collected by a sale of the realty for taxes due thereon. (Code 1907, §1319; Code 1923, §2134; Code 1940, T. 37, §680.)
AL Code § 11-51-12 (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 1 - General Provisions.|Section 11-51-12 - Filing of List in Circuit Court; Entry of Civil Actions for Assessments on Trial Docket; Issuance, Execution, and Return of Summons Notifying Owners of Institution of Proceedings Against Property Generally.

Section 11-51-12Filing of list in circuit court; entry of civil actions for assessments on trial docket; issuance, execution, and return of summons notifying owners of institution of proceedings against property generally. Such lists shall be filed with the register or clerk of the circuit court. The register or clerk shall cause to be entered on the trial docket in such court in a well-bound book kept for that purpose a civil action for each assessment of property of the city or town against such property so assessed. Said docket shall show the amount of the taxes sought to be collected, a description of the property and the name of the owner, if known. Upon the filing of the certificate, the register or clerk is directed to issue a summons, as in other civil actions, containing a description of the property and notifying each owner of the filing of the proceedings against his property. Only one summons, however, shall be necessary if two or more pieces of property are assessed to the same owner. Such summons shall forthwith be executed by the sheriff and returned to the register within 10 days. (Code 1907, §1320; Code 1923, §2135; Code 1940, T. 37, §681.)
AL Code § 11-51-13 (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 1 - General Provisions.|Section 11-51-13 - Publication of Notice of Filing of Tax List, etc., as to Owners Unknown or Not Found.

Section 11-51-13Publication of notice of filing of tax list, etc., as to owners unknown or not found. In the case of property of an unknown owner or when the sheriff returns "not found" after 10 days as to owners for whom he has a summons, the register or clerk is directed to cause publication to be made for 30 days of the fact of the filing of such tax list, giving a list of the property assessed to owners unknown and to persons for whom a summons has been returned by the sheriff "not found." (Code 1907, §1321; Code 1923, §2136; Code 1940, T. 37, §682.)
AL Code § 11-51-14 (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 1 - General Provisions.|Section 11-51-14 - Entry of Judgment by Circuit Court; Sale of Property for Payment of Taxes, etc., Generally.

Section 11-51-14Entry of judgment by circuit court; sale of property for payment of taxes, etc., generally. If no pleadings setting up a defense shall be filed by the owner of the property within 30 days after publication has been perfected or within 30 days after service of the notice by the sheriff, then without further proof a final judgment shall be entered by the circuit judge adjudging such property liable for such taxes and directing the register or clerk to sell such property for the payment of the taxes, charges, penalties, interest, and costs that are charged thereon unless the amount due and the costs shall have been paid to the register or clerk before the sale. Such sale shall be made as in other civil actions and need not be confirmed by the court. The judge may consolidate actions against property assessed to the same owner and may designate the property which shall be sold to pay to the taxes, charges, interest, penalties and costs charged to all. If any defense is made by the owner, the court shall proceed to give relief under its own rules of procedure, the certificate, however, filed in said court being prima facie evidence of the facts contained therein. (Code 1907, §1322; Code 1923, §2137; Code 1940, T. 37, §683.)
AL Code § 11-51-15 (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 1 - General Provisions.|Section 11-51-15 - Appeal From Judgment of Circuit Court.

Section 11-51-15Appeal from judgment of circuit court. An appeal staying the execution of the judgment of the circuit court may be taken to the Supreme Court from any final judgment in any tax case upon the appellant entering into bond, with good and sufficient sureties, in an amount to be fixed by the judge of the court entering the judgment, conditioned to pay the judgment of the Supreme Court when rendered; provided, that no sureties on any bond shall be required of a city or town. (Code 1907, §1332; Code 1923, §2147; Code 1940, T. 37, §693.)
AL Code § 11-51-16 (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 1 - General Provisions.|Section 11-51-16 - Sales of Property for Payment of Taxes, etc., Generally - Disposition of Proceeds.

Section 11-51-16Sales of property for payment of taxes, etc., generally - Disposition of proceeds. All proceeds arising from sales for taxes or assessments shall be paid over by the register or clerk of the court, after deducting the costs and expenses of such civil action, to the treasurer of the city or town who shall hold for the owner, upon his official bond, the surplus after deducting the amounts due the city or town. The costs in each civil action, however, in no event shall exceed $10.00, exclusive of the advertising fee. (Code 1907, §1324; Code 1923, §2139; Code 1940, T. 37, §685.)
AL Code § 11-51-17 (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 1 - General Provisions.|Section 11-51-17 - Sales of Property for Payment of Taxes, etc., Generally - Purchase of Property by Municipality.

Section 11-51-17Sales of property for payment of taxes, etc., generally - Purchase of property by municipality. The city or town may become the purchaser at such sale, and the officer making the purchase shall bid a sum sufficient to pay the full amounts due for taxes, assessments filed, interest, and costs, and the amount due the city or town shall be allowed as a credit on such purchase. (Code 1907, §1325; Code 1923, §2140; Code 1940, T. 37, §686.)
AL Code § 11-51-18 (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 1 - General Provisions.|Section 11-51-18 - Sales of Property for Payment of Taxes, etc., Generally - Rights and Liabilities of Purchaser of Property Generally.

Section 11-51-18Sales of property for payment of taxes, etc., generally - Rights and liabilities of purchaser of property generally. Purchasers at a municipal tax sale shall have the right of possession of the property so purchased and may enforce the same by an action of ejectment, and there shall be no liability to account for rents and profits to the party redeeming. (Code 1907, §1331; Code 1923, §2146; Code 1940, T. 37, §692.)
AL Code § 11-51-19 (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 1 - General Provisions.|Section 11-51-19 - Sales of Property for Payment of Taxes, etc., Generally - Title Acquired by Purchaser.

Section 11-51-19Sales of property for payment of taxes, etc., generally - Title acquired by purchaser. The purchaser of property, real or personal, sold under an execution issued by the city or town clerk shall receive a title clear of all encumbrance, except of liens held by the state and county; provided, that the property sold is the property against which the taxes for the payment of which the sale is had were levied. (Code 1907, §1315; Acts 1923, No. 205, p. 217; Code 1923, §2130; Code 1940, T. 37, §676.)
AL Code § 11-51-20 (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 1 - General Provisions.|Section 11-51-20 - Sales of Property for Payment of Taxes, etc., Generally - Grounds for Invalidity of Sale; Procedure When Proceedings for Sale Not Sufficient to Pass Title to Property.

Section 11-51-20Sales of property for payment of taxes, etc., generally - Grounds for invalidity of sale; procedure when proceedings for sale not sufficient to pass title to property. The sale of property for taxes or assessments shall not be invalid on account of the manner of assessment for any other reason than that the taxes or assessments thereon have been paid; but, if for any reason, the proceedings in the circuit court shall not be sufficient to pass the title, the lien of the city or town for taxes or assessments shall pass to the purchaser and may be enforced by him in a civil action or may be collected by the municipality in any other civil action against the same property, and, if collected, said sum shall be paid over to such purchaser. (Code 1907, §1326; Code 1923, §2141; Code 1940, T. 37, §687.)
AL Code § 11-51-21 (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 1 - General Provisions.|Section 11-51-21 - Certification to Circuit Court of Unpaid Assessments for Improvements and Collection Thereof From Proceeds of Sale; Effect of Sales Upon Tax and Assessment Liens.

Section 11-51-21Certification to circuit court of unpaid assessments for improvements and collection thereof from proceeds of sale; effect of sales upon tax and assessment liens. If any assessment for street improvements or otherwise are due and unpaid, the amounts assessed against such property may also be certified by the city or town clerk to the register or clerk of the circuit court and may be collected out of the proceeds of the sale of such property as in the case of taxes, but no sale of property by the city or town for taxes shall relieve the property of the lien for assessments due the city or town, and no sale for assessments shall relieve the property of the lien for taxes due the city or town unless the same shall have been paid. (Code 1907, §1323; Code 1923, §2138; Code 1940, T. 37, §684.)
AL Code § 11-51-22 (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 1 - General Provisions.|Section 11-51-22 - Assessments Against Property, etc., for Escaped Taxes Authorized; Collection Thereof; Reassessment of Property Because of Informality or Irregularity in Assessment Authorized.

Section 11-51-22Assessments against property, etc., for escaped taxes authorized; collection thereof; reassessment of property because of informality or irregularity in assessment authorized. (a) At any time within five years after property has escaped taxation, the council or other governing body or board of assessors shall have the right to make assessments against such property for such escaped taxes or against the person owning such property, and such taxes shall be collected by certification to the circuit court or by levy of execution and sale as provided in this article. (b) For any informality or irregularity in any assessment, the council or other governing body or board of assessors shall have the right to make a reassessment against such property at any time within five years. (Code 1907, §1327; Code 1923, §2142; Code 1940, T. 37, §688.)
AL Code § 11-51-23 (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 1 - General Provisions.|Section 11-51-23 - Redemption of Property After Sale - Authorization and Procedure Generally.

Section 11-51-23Redemption of property after sale - Authorization and procedure generally. Such persons as are authorized to redeem property sold at state tax sales may redeem from the purchaser at any sale for municipal taxes at any time within two years after the sale upon paying to the purchaser or to the city or town treasurer the amount for which the property was sold and interest at a rate of six percent per annum and such sums as the purchaser may have paid for taxes and the interest thereon and all sums for which such parties may have become liable, on account of taxes, to pay by reason of owning the property, together with the sum of $2.00 to pay the cost of reconveyance of such property. (Code 1907, §1328; Code 1923, §2143; Code 1940, T. 37, ™689.)
AL Code § 11-51-24 (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 1 - General Provisions.|Section 11-51-24 - Redemption of Property After Sale - Conveyance of Property, etc., to Redeemer.

Section 11-51-24Redemption of property after sale - Conveyance of property, etc., to redeemer. Upon such tender by the person offering to redeem the property and the payment thereof to the purchaser or the deposit of the sum due to the purchaser with the treasurer, the deed executed by the register or clerk of the circuit court shall be void and, upon a refusal of the purchaser or his vendee to reconvey to the party redeeming, the council or other governing body may authorize a deed to be made to the party redeeming, which shall convey all title the city or town or the purchaser derived at such tax sale, but the interest of the owner of the property and the interest of the party redeeming shall be adjusted between the parties as are other legal and equitable interests. (Code 1907, §1329; Code 1923, §2144; Code 1940, T. 37, §690.)
AL Code § 11-51-25 (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 1 - General Provisions.|Section 11-51-25 - Redemption of Property After Sale - Redemption by Municipality; Redemption From Municipality.

Section 11-51-25Redemption of property after sale - Redemption by municipality; redemption from municipality. The city or town may redeem property at any sale made by the state for taxes upon the same terms as required by law for owners to redeem, and no person shall be allowed to redeem from the municipality without paying to the city or town the amount paid to redeem such property and all claims of the city or town thereon for taxes and penalties or otherwise, and no redemption shall be made in any case from the municipality or from a purchaser after two years from the date of the sale. (Code 1907, §1330; Code 1923, §2145; Code 1940, T. 37, §691.)
AL Code § 11-51-26 (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 1 - General Provisions.|Section 11-51-26 - Attachment or Garnishment for Collection of Taxes in Anticipation of Nonpayment Thereof.

Section 11-51-26Attachment or garnishment for collection of taxes in anticipation of nonpayment thereof. If the mayor or other chief executive officer or clerk shall have reason to believe that the city or town will likely lose taxes by the fact that a person is moving away without paying same at any time after assessment, whether such taxes are due or not, he shall cause attachment or garnishment proceedings to issue from the district court against such person as upon a judgment in such court or town, upon affidavit being made that the party is about to move from the city or town and that there is danger of the city or town losing its taxes, whereupon the taxes are declared to be due and collectible and may be collected by the district court as in other cases. (Code 1907, §1333; Code 1923, §2148; Code 1940, T. 37, §694.)
AL Code § 11-51-27 (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 1 - General Provisions.|Section 11-51-27 - Releases From Taxes; Settlement of Claims and Releases From Penalties.

Section 11-51-27Releases from taxes; settlement of claims and releases from penalties. No municipality shall have the right to release any persons from lawful taxes or burdens imposed by law, but this shall not prevent the settlement of claims where doubt exists as to the validity or extent thereof nor shall it prevent a municipality from releasing penalties that may be imposed for the nonpayment of taxes, but all compromises and all releases from such penalties shall be adopted by the council or other governing body by a resolution or ordinance. (Code 1907, §1334; Acts 1911, No. 465, p. 549; Code 1923, §2149; Code 1940, T. 37, §695.)
AL Code § 11-51-28 (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 1 - General Provisions.|Section 11-51-28 - Requirement as to Separation in Levy, Collection, and Disbursement of General and Special Taxes; Disposition of Excess Proceeds From Special Taxes.

Section 11-51-28Requirement as to separation in levy, collection, and disbursement of general and special taxes; disposition of excess proceeds from special taxes. Unless otherwise provided by law or its charter, when a special tax is levied by a town or city for any purpose, the levy, collection, and disbursement thereof shall be kept separate in all respects from the levy, collection, and disbursement of general municipal taxes, and all moneys, books, receipts, vouchers, and warrants relating thereto shall be kept separate and shall express on their face that they relate to the special tax and state the object of the tax, but the same officers may act in the levy, assessment, collection, and disbursement of the general and special taxes, unless otherwise provided. If, after the purpose of the special tax is accomplished, there remains a balance over, it shall be transferred to the general fund of the municipality. (Code 1886, §1520; Code 1896, §2973; Code 1907, §1455; Code 1923, §2311; Code 1940, T. 37, §696.)