reglab/housing_qa huggingface dataset:
AL Code § 40-5-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-30 - Report When Collector Retires From Office.

Section 40-5-30Report when collector retires from office. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. If the collector, while charged with the collection of insolvent taxes and taxes in litigation, shall retire from office before the expiration of the time allowed to make such collection, he shall make, to the meeting of the county commission next following the date of his retirement, the report required by Section 40-5-29, whereupon allowance must be made and certified and credits entered as provided in said section; but his successor in office must be charged with the several accounts so credited to the retiring collector and is charged with the duty of collecting, reporting, and paying the same and making final report of uncollected balance in all respects as if no change in office has been made. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §216.)
AL Code § 40-5-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-31 - Taxpayer About to Jeopardize Possibility of Collection - Duty of Collector.

Section 40-5-31Taxpayer about to jeopardize possibility of collection - Duty of 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. It shall be the duty of the tax collector, whenever upon information or otherwise he has good reason to believe that any person owing taxes, whether due or not, is about to leave or remove his property from the county, or that such person is closing out or going out of business or disposing of substantially all of his personal property and thereby the collection of such taxes is endangered, to make out and certify to the judge of probate a bill against such person for the amount of such taxes and any fees due the assessor or collector; and, upon the approval thereof by the judge of probate in writing endorsed thereon, such bill shall operate as a writ of fieri facias which the collector is authorized to execute by levy and sale, in the same manner as sheriffs are authorized to execute such writs when issued out of the circuit court. Said writ may be executed in any county of the state where property of the taxpayer is found. The collector of such county must execute the writ forwarded to him by the collector of the county where the assessment was made, the same as if issued in his own county. He shall remit collections thereon to the collector sending him the writ and is liable on his bond for any neglect of duty under this section. Advertisements in newspapers or otherwise of sales of any personal property as a closing out sale, fire sale, bankrupt sale, or any sale of like character shall be prima facie evidence that the collection of taxes due on property so advertised is endangered within the meaning of this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §217.)
AL Code § 40-5-32 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-32 - Taxpayer About to Jeopardize Possibility of Collection - Liability of Collector for Failure to Act.

Section 40-5-32Taxpayer about to jeopardize possibility of collection - Liability of collector for failure to act. 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. On failure of the tax collector to act when notified that any person is about to leave or remove his property from the county or that such person is closing out or going out of business or is disposing of substantially all of his personal property by a closing out sale, bankrupt sale, fire sale, manufacturers' sale, or otherwise, and the collection of taxes due or to become due is endangered, he shall be liable for the amount of taxes assessed against such person. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §218.)
AL Code § 40-5-33 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-33 - Collection and Report of Countywide and School District Taxes.

Section 40-5-33Collection and report of countywide and school district taxes. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax collector shall collect all countywide and school district taxes and all other taxes as may be required by law and shall report and disburse such taxes in the manner provided by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §221.)
AL Code § 40-5-34 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-34 - Assessment and Collection of Escaped Taxes - Procedure.

Section 40-5-34Assessment and collection of escaped taxes - 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. It is the duty of the collector, when engaged in the collection of taxes for any year, if he discovers that any person or property within his county has not been assessed with the tax or taxes lawfully chargeable to such person or property for that year, or any preceding year, not more than five years before that time, forthwith to assess and collect the taxes due on the same and in writing to notify the assessor of the fact so discovered, in order that proper assessment of unassessed taxes may be made, and the collector has the same authority to administer oaths and propound questions as the assessor has, and any party failing or refusing to answer such questions or to give in his property shall be liable to the same penalties as provided in cases where parties fail or refuse to return their property to the assessor or answer the questions required to be propounded by the assessor. In such assessments of escaped taxes, the taxpayer on giving notice to the tax collector shall have the right of appeal as provided for escaped assessments made by the tax assessor, and all provisions and conditions applying thereto shall apply as to escaped assessments made by the tax assessor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §220.)
AL Code § 40-5-37 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-37 - Reports and Payments Into Particular Treasuries - Failure to Make Report to Comptroller.

Section 40-5-37Reports and payments into particular treasuries - Failure to make report to Comptroller. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The treasurer of the county and the school treasurer, or if there is no county treasurer or school treasurer, then the custodian of such funds, shall each immediately report to the Comptroller should the tax collector fail to make the report and tax payments within the time and in the manner required of him. The reports made to the Comptroller, the treasurer of county funds and the treasurer of school funds or the custodian of such funds shall be open to inspection at all reasonable hours. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §224.)
AL Code § 40-5-38 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-38 - Death of Collector.

Section 40-5-38Death of collector. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. On the death of any tax collector, his personal representative, general or special, must, out of the first moneys that come into his hands belonging to the estate of his decedent and as soon as the same come into his hands, pay to the proper state, county, and school officers the amount of public funds collected by such decedent not paid over by him at the time of his death and must make settlement with such officers of any unsettled accounts of such decedent with the state, county, and school officers touching the affairs of his office, as soon as practicable and not later than the time when the tax collectors are required to make settlements. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §227.)
AL Code § 40-5-39 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-39 - Special Taxes - Receipts on Collection of Special Taxes.

Section 40-5-39Special taxes - Receipts on collection of special taxes. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Whenever any tax collector collects any special taxes, he shall specify in the receipts given to the taxpayers the amount of such taxes and the purposes for which they were levied and collected. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §228.)
AL Code § 40-5-40 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-40 - Special Taxes - Payments on Collection.

Section 40-5-40Special taxes - Payments on collection. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Such special taxes when collected must be paid over by him to the county treasurer or, if there is no county treasurer to the custodian of the funds of the county, and the county treasurer or, if there is no county treasurer, the custodian of the funds of the county receiving such special taxes shall keep the same separate and distinct from all other public funds and shall keep a separate account thereof and shall promptly disburse the same upon orders drawn thereon by the legally authorized authority. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §229.)
AL Code § 40-5-41 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-41 - Special Taxes - Closing Accounts on Accomplishing Purpose for Which Collected.

Section 40-5-41Special taxes - Closing accounts on accomplishing purpose for which collected. 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 object for which such special taxes were levied and collected shall have been accomplished or for any other reason the same are no longer required for the purpose for which they were levied, the parties charged with the administration or application thereof shall notify the treasurer or, if there is no county treasurer, the custodian of the funds of the county, who shall thereupon close the account of such taxes and transfer any balance remaining to the account of the general fund of the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §230.)
AL Code § 40-5-42 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-42 - Collection of Taxes by Action.

Section 40-5-42Collection of taxes by action. 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. In cases where there is no provision by law authorizing the collection of taxes by an action, the taxes due to the state or to any county, city, town, special school district, or other special district may, after the same shall become delinquent, be collected by the state or by any county, city or town, or county or city board of education, by an action in any court of competent jurisdiction. In addition to the remedy here given to public agencies for the collection of taxes due them by an action, the tax collector of every county is authorized to sue in his own name and in the capacity of his office for the recovery of all taxes collectable by his office which are due to any of the above agencies or any other public agency for which the tax collector is charged with the responsibility of collecting the tax. Such county tax collectors are also authorized to act in their own names and in the capacity of their office in any bankruptcy or other insolvency proceeding, or any other type of litigation or court proceedings wherein taxes due any public agency which are collectable by such a tax collector may be recovered, and to take such action in such proceedings as may be appropriate or necessary for the collection of such taxes due any of said agencies. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §231; Acts 1967, No. 392, p. 979.)
AL Code § 40-5-43 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-43 - Settlements With Particular Treasurers.

Section 40-5-43Settlements with particular treasurers. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The collector must, on or before July 1 in each year, make a final settlement, under oath, with the county treasurer and school treasurer or, if there is no county treasurer or school treasurer in the county, with the custodian of the funds of the county for all the county taxes which have been assessed and levied for the use of the county and all taxes levied for the use of the schools and then pay over to the county treasurer and school treasurer or, if there is no county treasurer in the county, to the custodian of the funds of the county the balance of the county tax due from him as such tax collector and not paid over prior to that date, and shall make final settlement with the treasurer of school funds of all school taxes which have been assessed and levied and pay over to the treasurer of school funds the balance of school taxes due from him as such tax collector and not paid over prior to that date. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §226.)
AL Code § 40-5-44 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-44 - Final Settlements and Payments by Collectors.

Section 40-5-44Final settlements and payments by collectors. 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) On or before July 1 in each year, the tax collector must make final settlement, under oath, with the Comptroller, of all matters pertaining to the office of tax collector and pay over to the State Treasurer the balance which may be found due from him or her for taxes with which he or she is chargeable under the laws of the state, and at that time the tax collector must also account to the Comptroller and pay over to the proper governmental authorities and any holder of a tax lien certificate issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale of lands and other property which may have been sold for payment of taxes and also account to the Comptroller for all lands bought by the state. The tax collector must also report under oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and collected. For failure of any tax collector to make any of the settlements herein required to be made by July 10 of each year, the tax collector shall forfeit ten dollars ($10) per day, which shall be deducted from the amount of commissions due and payable to the tax collector on such settlements respectively; and it shall be the duty of the Comptroller, or the county treasurer, or the custodian of the county funds, as the case may be, to withhold all commissions in cases where settlements are not made by July 10 of each year. (b)(1) On or before November 1 in each year, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and probate judges charged with collecting ad valorem taxes on motor vehicle tags shall make final settlement, under oath, with the Comptroller of all matters pertaining to the respective office's collection of ad valorem taxes on motor vehicle tags.  (2) Failure of any official to make the settlement required by this subsection by November 10 of each year shall forfeit ten dollars ($10) per day which shall be deducted from the amount of commission due and payable to the official on the settlement respectively. It shall be the duty of the Comptroller, the county treasurer, or the custodian of the county funds to withhold all commissions in cases where settlements are not made by December 10 of each year.  (3) Final determinations shall be made in accordance with rules adopted by the state Comptroller regarding the format of the final settlement, the time frame to be covered by the final settlement, and the date when final settlement will be made with the state Comptroller's Office and approved by the Chief Examiner of Public Accounts. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §232; Acts 1995, No. 95-408, p. 864, §2; Act 2019-458, §1.)
AL Code § 40-5-45 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-45 - Mileage to and From Seat of Government.

Section 40-5-45Mileage to and from seat of government. 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 receive the rate per mile allowed by law for state officers and employees, once each year, in going to and returning from the seat of government for the purpose of making the final settlement provided for in Section 40-5-44, the distance to be the same as that established by law for the members of the Legislature. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §233.)
AL Code § 40-5-46 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-46 - Lien of Tax Collector.

Section 40-5-46Lien of tax collector. REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. When any tax collector fails to collect any taxes and the same are charged against him on settlement with the state or county, the collector shall be subrogated to the lien of the state and shall have a lien upon the real and personal property of the person, firm, or corporation against whom such taxes were assessed, if same were properly assessed against such person, firm, or corporation, for repayment to him of such money, which lien may be enforced in favor of such tax collector in the same manner that the liens for taxes in favor of the state and county may be enforced, at any time within 12 months after same are charged against such tax collector. The owner, his heirs, or personal representatives, or any person having an interest therein or in any part thereof, legal or equitable, in severalty or as tenant in common, including a judgment creditor, mortgagee, or other creditor having a lien thereon, or on any part thereof, shall have the same right to redeem real estate sold to satisfy a tax collector's lien and may redeem in the same manner as is provided by law for the redemption of real estate sold to satisfy the lien of the state for taxes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §236.)
AL Code § 40-5-47 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-47 - Collection of Ad Valorem Tax Revenues Earmarked for Support of Fire Protection and Emergency Services.

Section 40-5-47Collection of ad valorem tax revenues earmarked for support of fire protection and emergency services. (a) Unless authorized by local law, the county revenue departments are prohibited from charging and retaining any collection fees for collecting and otherwise administering any special two mills of ad valorem tax authorized by referendums on June 4, 1996 and levied in any county for fire protection and emergency services.  (b) This section shall become effective retroactive to the date authorized by referendums on June 4, 1996, and approved by the Governor. The intent of this legislation is for all monies collected under this referendum to go to fire and emergency services outlined above in subsection (a). (Act 98-309, p. 519, §§1, 2.)
AL Code § 40-5-48 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 5 - Tax Collectors.|Section 40-5-48 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective October 1, 2021. This Is Not in the Current Code Supplement.

Section 40-5-48THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  (a) A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi-monthly report. (b) A tax collecting official who has the responsibility to assess and collect the ad valorem tax on motor vehicles under Section 40-12-253 and to also collect the annual motor vehicle license taxes and registration fees under Section 40-12-242 shall disburse all ad valorem tax collections as provided under Sections 40-5-4 and 40-4-2 during the same time period set out under Section 40-12-269. (c) Manufactured home fees, commissions, or penalties charged and collected pursuant to Section 40-12-255 shall be disbursed on or before the twentieth day of the following month. (Act 2021-515, §19.)
AL Code § 40-6-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6 - Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.|Section 40-6-2 - Oath; Assumption of Duties, etc., in Case of Vacancy.

Section 40-6-2Oath; assumption of duties, etc., in case of vacancy. Such supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes in the various counties of the State of Alabama shall take the oath of office prescribed for tax collectors, tax assessors, license commissioners, or other elected officials charged with the assessment and/or collection of any ad valorem taxes in this state; and, if a vacancy shall occur in the office in the county in which the supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes holds his commission, he shall immediately assume and exercise all of the duties, power, and authority of such official in said county until a successor is appointed by the Governor of the State of Alabama. (Acts 1967, No. 755, p. 1609, §2.)
AL Code § 40-6-3.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6 - Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.|Section 40-6-3.1 - Increase in Salary.

Section 40-6-3.1Increase in salary. Anything to the contrary in this chapter notwithstanding, the annual salary of every supernumerary official serving under this chapter on October 1, 1994, shall be increased by five thousand dollars ($5,000). Notwithstanding the foregoing, the percentages provided in Section 40-6-3, as amended by Acts 1994, No. 94-592, for computing supernumerary compensation, shall not apply to any supernumerary official appointed on or before April 22, 1994. (Acts 1994, No. 94-592, p. 1095, §4.)