reglab/housing_qa huggingface dataset:
AL Code § 40-5-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-11 - Book of Receipts With Duplicate Sheets.

Section 40-5-11Book of receipts with duplicate sheets. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. The collector shall keep a book or books of receipts with duplicate sheets for each tax year, from which all receipts given to taxpayers must be taken; and, on payment by any taxpayer, the collector shall enter on the duplicate from which the receipt is taken the name of such taxpayer, the date of payment and the amount of taxes and the interest and costs as specified in the receipt prescribed in Section 40-5-10, and such duplicate and the receipt taken therefrom shall bear the same number and correspond in all respects. Such book or books at the end of the tax year shall be delivered by the collector to the chairman of the county commission, and the production thereof by the collector may be compelled by such commission at any time before such delivery. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §198.)
AL Code § 40-5-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-12 - Payments by Purchasers, Lien Holders or Mortgagees of Real Estate.

Section 40-5-12Payments by purchasers, lien holders or mortgagees of real estate. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. A purchaser, lien holder, or mortgagee of real estate or personal property included in an assessment with other real estate or personal property of the person to whom the real estate or personal property was assessed or subject to the lien of taxes upon other real estate or personal property shall not be required to pay the entire amount of taxes due by the person or corporation to whom such real estate or personal property purchased or on which a lien or mortgage is held is assessed, but may discharge the tax lien against such real estate or personal property purchased or on which a lien or mortgage is held by paying to the tax collector of the county in which such taxes are due and payable the actual amount of taxes due on such real estate or personal property purchased or in which a lien or mortgage is held based on the taxable value of such purchased or encumbered property as assessed for taxation by the person or corporation to whom assessed; provided, that such person or corporation to whom such purchased or encumbered property is assessed or for whose taxes such purchased or encumbered property is subject to a tax lien has sufficient other real estate or personal property returned or assessed and subject to levy or sale out of which the remainder of the taxes may be collected by the tax collector and, provided further, that the taxable value of the real estate or personal property sought to be discharged from such tax lien can be ascertained from the assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §199.)
AL Code § 40-5-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-13 - Payment When Parcels of Real Estate Listed Separately.

Section 40-5-13Payment when parcels of real estate listed separately. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. Any person listing for assessment more than one piece or parcel of real property which has been listed and valued separately may pay taxes on any one or more of said pieces; provided, that he shall first pay taxes on all personal property listed by him in said assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §200.)
AL Code § 40-5-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-14 - Levy and Sale of Personal Property - Time; Notice; Location.

Section 40-5-14Levy and sale of personal property - Time; notice; location. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. After January 1 of each year, the tax collector must proceed, without delay, to 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 description of the property to be sold, by posting the same at three or more public places in the precinct of the residence of such delinquent, either at the time of assessment or of the levy, or, if he is a nonresident of the county, in the precinct in which the levy is made he must sell the same, or so much thereof as may be necessary to satisfy the taxes, fees, and expenses of sale, including the expenses of keeping the property and moving the same to the place of sale in front of the courthouse of the county, or at the voting place, or at the residence of such delinquent, or at any other place in the precinct in which such notice was posted, at public outcry to the highest bidder for cash, and the property so sold shall not be subject to redemption. For making such sale, the collector shall be allowed a fee of $5, to be collected out of the property. Such taxpayer may, at any time before the sale, pay the taxes, interest, fees, and expenses, including the collector's fees for the sale, the same as if it had been made, and thereby discharge the levy. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §201; Acts 1980, No. 80-630, p. 1087, §3; Acts 1990, No. 90-535, p. 837, §1.)
AL Code § 40-5-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-15 - Levy and Sale of Personal Property - Application and Disposition of Proceeds.

Section 40-5-15Levy and sale of personal property - Application and disposition of proceeds. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. The proceeds arising from such sale shall be applied to the payment of the expenses of the sale and of the taxes, interest, and fees due from such taxpayer, and any balance remaining shall be paid to the owner of the property, if present at the sale; if not present or if present and he refuses to receive the same, the collector shall deposit such balance with the county treasurer or, if there is no county treasurer, with such officer entrusted with the county funds, taking a receipt therefor, and the same shall be kept as a special fund; and, whenever the owner shall apply to the collector for such balance, the collector shall deliver to him the receipts therefor, and upon presentation thereof by such owner, the officer with whom such deposit was made shall pay to him the amount expressed in the receipt. But if such excess is not called for in three years after such sale by the person entitled to receive the same, upon the order of the county commission, stating the case or cases in which such excess was paid, together with a description of the property sold, when sold and the amount of such excess, the county treasurer shall pass such excess money to the credit of the general fund of the county and make record of the same on his books, and such money shall thereafter be treated as a part of the general fund of the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §202.)
AL Code § 40-5-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-16 - Levy and Sale of Personal Property - Shares of Stock.

Section 40-5-16Levy 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.)
AL Code § 40-5-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-17 - Levy and Sale of Personal Property - When Delinquent Taxpayer Has Left County.

Section 40-5-17Levy and sale of personal property - When delinquent taxpayer has left county. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. When the collector has information that any person owing taxes in his county, whether due or not, has left the county, he shall make out and certify to the judge of probate a bill against such person and procure the approval thereof by the judge of probate in all respects as provided in Section 40-5-31, and such bill shall operate as a writ of fieri facias, and the same may be executed by the collector if the personal property of the taxpayer is found in his county or may be by such collector forwarded to the collector of any county in which the taxpayer has any property, and the collector of such other county, on the receipt of such writ, shall file the same for record in the probate office in his county and, without delay shall give notice to the delinquent taxpayer in person or by certified or registered mail, return receipt demanded. On failure of said delinquent taxpayer to satisfy after 30 days from date of such notice the taxes, fees, and costs due under the writ, in addition to the recording fee and a fee of $5 for executing such writ, he shall proceed to execute the same as if issued in his county. He shall remit collections thereon to the collector sending him the writ and is liable under his bond for any neglect of duty under this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §219; Acts 1980, No. 80-630, p. 1087, §4; Acts 1990, No. 90-535, p. 837, §1.)
AL Code § 40-5-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-18 - Levy and Sale of Personal Property - No Property Exempt.

Section 40-5-18Levy and sale of personal property - No property exempt. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. No property shall be exempt from levy and sale for the payment of taxes and the fees and charges lawfully incurred in assessing and collecting taxes against the owner thereof. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §203.)
AL Code § 40-5-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-19 - Sale of Real Property if Personalty Insufficient.

Section 40-5-19Sale of real property if personalty insufficient. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. 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 such taxes, the real estate of such taxpayer or the real estate upon which such taxes are a lien shall be sold for the payment thereof, or of the balance due thereon, in the manner hereinafter prescribed. But the failure of the tax collector to so exhaust such personal property shall not invalidate the sale of any real estate. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §208.)
AL Code § 40-5-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-20 - Garnishment of Delinquent Taxpayers - Notice.

Section 40-5-20Garnishment of delinquent taxpayers - Notice. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. If the collector ascertains or has just cause to believe that any person is indebted to, or has in his possession or under his control any money, property, or choses in action belonging to any delinquent taxpayer in his county, he shall forthwith serve upon such person a notice in writing to appear before some court in the county having jurisdiction of the amount involved, naming the court, to answer as garnishee and under oath whether he was indebted to such taxpayer at the time of the service of the notice or at the time of making his answer, or whether he will be indebted to him by any contract then existing, and if so, the amount of such indebtedness, and whether he has in his possession, or under his control any and what money, property, or choses in action belonging to such taxpayer; and in such notice he shall state the amount of the taxes and fees due from such taxpayer. He shall also forthwith give such taxpayer, if in the county, written notice of the service of such garnishment; and if he is not in the county and resides in the state, and his address is known or can be ascertained, he shall give notice to such taxpayer, and the garnishment and notice he shall, without delay, return executed to the court before which the garnishee is cited to appear. It shall be the duty of the collector, as far as by diligent inquiry he can, to ascertain what persons are indebted to or have in their possession any money, property, or choses in action belonging to any delinquent taxpayer. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §204.)
AL Code § 40-5-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-21 - Garnishment of Delinquent Taxpayers - Procedure.

Section 40-5-21Garnishment of delinquent taxpayers - Procedure. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. Such 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.)
AL Code § 40-5-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-22 - Garnishment of Delinquent Taxpayers - Fees.

Section 40-5-22Garnishment of delinquent taxpayers - Fees. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. The clerk and the sheriff shall be entitled to the same fees as in cases of garnishment on judgments, and the collector to $2. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §206.)
AL Code § 40-5-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-23 - List of Insolvents and List of Errors in Assessments - Reports; Publication; Advertisement Costs.

Section 40-5-23List of insolvents and list of errors in assessments - Reports; publication; advertisement costs. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. The tax collector shall in each year report on oath to the Department of Revenue at Montgomery, and to the county commission at the June meeting thereof, a list on a form prescribed by the Department of Revenue of the persons from whom the taxes assessed against them cannot be collected, with the amount of taxes, state and county assessed against each, which shall be termed "list of insolvents," and a list of such persons as have been overassessed or wrongfully assessed, with the taxes, state and county assessed against each, which shall be termed "list of errors in assessments," and any taxes which may be in litigation, in order that the same may be passed upon and determined by the commission. The tax collector shall cause the said "list of insolvents" to be published twice during the month of July following the submission thereof at the first regular meeting in June of the county commission. Said publication shall be made in a daily newspaper printed and published in said county or, if no such paper is published therein, then in a weekly newspaper published in said county; if there is neither a daily nor weekly newspaper of any sort published in said county, then he shall post said "list of insolvents" in the courthouse and in three other conspicuous places in said county and keep said posting available for the public during the entire month of July. A failure to publish said list as here required shall constitute a misdemeanor. One third of the cost of advertisement provided in this section shall be paid out of the General Fund of the state by warrant drawn by the Comptroller, and two thirds thereof shall be paid out of the general fund of the county in which said advertisement is made. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §209.)
AL Code § 40-5-24 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-24 - List of Insolvents and List of Errors in Assessments - Examination and Correction.

Section 40-5-24List of insolvents and list of errors in assessments - Examination and correction. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. At the first regular meeting in June, the county commission shall make a careful and rigid examination of such lists and of the facts pertaining thereto, in consultation with the tax assessors, and shall ascertain and determine what taxes contained in the lists of insolvents the collector could not, by the use of due diligence, have collected, and what taxes contained in the list of errors in assessments should not have been collected by him by reason of such errors, and shall correct such list accordingly, shall credit the collector with the county taxes contained in such list as corrected and shall ascertain what taxes are in litigation and credit the collector with the county taxes so in litigation. The credits allowed the tax collector under this section shall be approved by the Department of Revenue. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §210.)
AL Code § 40-5-25 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-25 - List of Insolvents and List of Errors in Assessments - Certification of Corrected Lists to Department of Revenue.

Section 40-5-25List 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. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Within 10 days after the meeting of the county commission at which such allowances were made, the presiding officer of the commission must certify to the Department of Revenue and the Comptroller separately the itemized list as ascertained and allowed by the commission of insolvent taxes, errors in assessments and taxes in litigation, showing in each instance the name of the taxpayer and the amount of state taxes and special taxes charged against him and, in the case of taxes in litigation, showing also when and in what court suit was brought; and if such lists are found to be correct and have been approved by the Department of Revenue, the Comptroller must, upon the final settlement of the collector, allow him credit for the amount of state taxes and special state taxes shown by such lists. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §211.)
AL Code § 40-5-26 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-26 - New Accounts of Insolvent Taxes and Taxes in Litigation Stated With Collector.

Section 40-5-26New accounts of insolvent taxes and taxes in litigation stated with collector. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. Upon the allowance and credit to the tax collector of insolvent taxes and taxes in litigation, as provided in Sections 40-5-24 and 40-5-25, the county commission shall, on behalf of the county, state a new account against the collector for the amounts of insolvent county taxes and county taxes in litigation so allowed and credited; and, upon allowance by the Comptroller of the credits for insolvent state taxes and state taxes in litigation, as provided in Section 40-5-25, a new account must be stated by the Comptroller against the collector for the amounts of insolvent state taxes and the amounts of state taxes in litigation so allowed and credited; and the collector shall remain charged with such sums until the liability is discharged, as hereinafter provided. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §212.)
AL Code § 40-5-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-27 - Presiding Officer of County Commission to Deliver List of Insolvent Taxpayers and Taxes Due to Collector.

Section 40-5-27Presiding 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. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Within 20 days after such allowances are made, the presiding officer of the county commission shall, from the list of insolvent taxes so allowed, make out and deliver to the collector a separate list for each precinct in the county, showing the name of each insolvent taxpayer, the amounts of state and county taxes and costs, if any, due from him, and such collector shall receipt for such lists. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §213.)
AL Code § 40-5-28 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-28 - Collection of Insolvent Taxes.

Section 40-5-28Collection of insolvent taxes. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. It is the duty of the collector to proceed with all diligence to collect such insolvent taxes and to make monthly reports, payments, and settlements thereof with the Comptroller and county treasurer, as he is authorized and required to do in the collection of taxes which have not been declared insolvent, and he is entitled to the same commissions upon such insolvent taxes collected by him as are allowed by law upon the same character of taxes which have not been declared insolvent. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §214.)
AL Code § 40-5-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-29 - Final Report of Uncollected Balances of Insolvent Taxes.

Section 40-5-29Final report of uncollected balances of insolvent taxes. THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. At the first regular meeting of the county commission held during the year next succeeding, the collector must make final report of the uncollected balances of such insolvent taxes, showing the name of every insolvent taxpayer from whom he has been unable to collect, the amounts of state and county taxes due from him and an itemized report of the taxes still in litigation; and thereupon, if the commission is satisfied that the collector has made diligent effort to collect such taxes, the commission shall make an order allowing the collector credit for such insolvent taxes as he has been unable to collect and for taxes remaining in litigation and shall credit him with all county taxes included therein; and the presiding officer shall certify the same to the Comptroller, who shall thereupon credit the collector with the state taxes included in the lists so allowed. The account for taxes remaining in litigation shall thereafter be kept in such manner as the Comptroller may prescribe. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §215.)