reglab/statecodes huggingface dataset:
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 50B - Municipal Telecommunications Services. › Section 11-50B-1 - Purpose.

Section 11-50B-1
Purpose.
It is hereby declared to be the public policy of this state to encourage the development of advanced telecommunications capabilities, cable, interactive computer, and Internet facilities and services to better serve the public and further industrial economic development in this state. It is necessary for growth, job opportunities, and sustained economic development to encourage new investment in advanced telecommunications capabilities, cable, interactive computer, and Internet facilities, including investment by public providers of these services. Nothing contained herein, however, is intended to exempt, except, or exclude public providers which engage in the provision of advanced telecommunications capability or services, cable, interactive computer, or Internet facilities or services pursuant to the authority granted herein from complying with any provisions of federal law which may at any time apply to the public providers or their facilities or services, including without limitation, to the extent that they apply, any requirement that they interconnect with other telecommunications providers, or that they obtain from the regulatory authorities designated by federal law as being the appropriate bodies from which to obtain any requisite approval, the approval of interconnection agreements with other telecommunications providers.
(Act 2000-614, p. 1235, §1.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 50B - Municipal Telecommunications Services. › Section 11-50B-4 - Municipal Authority to Furnish Cable Service; Rules and Regulations.

Section 11-50B-4
Municipal authority to furnish cable service; rules and regulations.
Notwithstanding any other provision of this chapter, so long as a municipality has by virtue of the provisions of any franchise, jurisdiction, authority, or a right, to approve or disapprove the subscriber rates, fees, or charges of private providers of cable service furnishing cable service to subscribers in the municipality and has not either relinquished the same, or adopted procedures pursuant to which private providers of cable service are permitted to increase or decrease their rates to subscribers upon not less than 30 days notice freely, so long as the rates charged subscribers reflect all direct costs and indirect costs of providing the cable service, neither the municipality nor any municipal instrumentality whose organization the municipality has authorized, may exercise the authority to furnish cable service granted elsewhere in this chapter. Notwithstanding the foregoing, nothing contained herein shall preclude the municipality or the municipality which authorized the organization of the municipal instrumentality furnishing cable service, as the case may be, from prescribing uniform service rules and regulations governing matters such as, but not limited to, safety, the maintenance of records, and other matters within the municipality's police powers, but all such cable service rules and regulations adopted by the municipality shall govern the provision of cable service by the municipality or municipal instrumentality as well as by private providers equally, and nothing contained herein shall be interpreted as limiting the authority of any municipality to impose and collect franchise fees, to regulate its streets and public ways, or to enforce its powers to provide for the public health, safety, and welfare.
(Act 2000-614, p. 1235, §4.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 50B - Municipal Telecommunications Services. › Section 11-50B-5 - Maintenance of Records; Payment of Capital Costs, Etc.

Section 11-50B-5
Maintenance of records; payment of capital costs, etc.
Every public provider furnishing cable service or telecommunications service in the exercise of authority granted under the provisions of this chapter shall maintain books and records of its operations reflecting all costs, including direct costs and indirect costs, of providing the cable service or telecommunications service, as the case may be, in accordance with generally accepted governmental accounting principles. Books and records maintained pursuant to the provisions of this section shall disclose the sources and amounts of capital, including working capital, employed in the provision of cable service or telecommunications service, as the case may be. No part of the capital costs incurred or capital expenditures made, or the operating expenses paid, by a public provider in the provision of cable service or telecommunications service, as the case may be, in the exercise of authority granted under this chapter shall be paid from revenues derived from state or local taxes or from appropriations of the state, a county, or a municipality. Notwithstanding the foregoing, nothing contained in this chapter shall preclude public providers furnishing cable service or telecommunications service, as the case may be, in the event of a disaster as declared by county, state, or federal officials or authorities, from using emergency relief funds obtained from any source in the repair or restoration of their cable systems, telecommunications equipment, and telecommunications systems, and nothing contained herein shall preclude a municipality, municipal department or agency, public corporation, board, or authority that is an agency, department, or instrumentality of a municipality, public school, or other governmental entity from paying a public provider for a service furnished by the public provider in the exercise of authority granted under this chapter from revenues derived from state or local taxes or from appropriations of the state, a county, or a municipality.
(Act 2000-614, p. 1235, §5.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 50B - Municipal Telecommunications Services. › Section 11-50B-7 - Provision of Cable Channel to Public School System, Etc.

Section 11-50B-7
Provision of cable channel to public school system, etc.
Subsequent to August 1, 2000, each public provider that commences offering to the public cable service in the exercise of authority granted it hereunder shall reserve and make available for the use of the public school system in the municipality in the case of a municipality, or in the municipality which authorized the organization of the municipal instrumentality in the case of a municipal instrumentality, without fee, charge, or other compensation from the public school system, one cable channel; provided, however, that if the provision thereof without fee, charge, or other compensation pursuant hereto would constitute a breach of or event of default under the provisions of any resolution, indenture, mortgage, or other instrument pursuant to which any debt obligations of the public provider are then outstanding, the public provider shall not be required to provide a cable channel without fee, charge, or other compensation until the time doing so would no longer constitute a breach or event of default.
(Act 2000-614, p. 1235, §7.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 50B - Municipal Telecommunications Services. › Section 11-50B-10 - Power of Eminent Domain.

Section 11-50B-10
Power of eminent domain.
In addition to all other power, rights, privileges, and authority heretofore granted by law, in the exercise of the authority and power granted hereunder, public providers may exercise all powers of eminent domain now or hereafter conferred on municipalities in this state. Notwithstanding the foregoing, no public provider may acquire any other person's or entity's cable system, telecommunications equipment, or telecommunications system, or any part or equipment of any other person's or entity's system, including, but not limited to, poles, wires, conduits, transmitters, receivers, towers, appliances, or rights-of-way, through the exercise of the power of eminent domain.
(Act 2000-614, p. 1235, §10.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 50B - Municipal Telecommunications Services. › Section 11-50B-11 - Limitation on Debts.

Section 11-50B-11
Limitation on debts.
No action taken pursuant to this chapter shall create or authorize the incurrence of a debt by any municipality within the meaning of any state constitutional provisions or statutory limitation on debts.
(Act 2000-614, p. 1235, §11.)
2023 Code of Alabama › Title 11 - Counties and Municipal Corporations. › Title 2 - Provisions Applicable to Municipal Corporations Only. › Chapter 50B - Municipal Telecommunications Services. › Section 11-50B-12 - Construction.

Section 11-50B-12
Construction.
This chapter shall be regarded as supplementary and additional to and cumulative of powers conferred by other laws and shall not be regarded as being in derogation of any powers now existing, including without limitation, powers previously conferred upon specific public providers by local acts which were enacted on or prior to May 25, 2000, and local acts amendatory thereto which may hereinafter be enacted.
(Act 2000-614, p. 1235, §12.)
2023 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 11-51-1 - Levy and Assessment of Property Taxes; Notice of and Conduct of Hearing Upon Objections to Assessments.

Section 11-51-1
Levy and assessment of property taxes; notice of and conduct of hearing upon objections to assessments.
After October 1 of each year, cities and towns may levy taxes upon property and all subjects of taxation liable therefor at a rate not in excess of the constitutional limit upon assessments to be made by the city or town clerk or other person designated by the council or other governing body, such assessment to be made on the state assessment in the manner provided by the Constitution of the state or in the manner hereinafter authorized by law; provided, however, that 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, in which case cities and towns shall levy taxes as above set forth prior to August 1 of each year.
After the assessment has been made, it shall be returned to the council or other governing body which shall thereupon give 10 days' notice by publication in a newspaper published in the city or town or, if no newspaper is published in such city or town, then by posting notices in three or more places in such city or town that the assessment has been completed and that the council or other governing body will hear and determine objections thereto upon a day not more than 30 days from the date on which said notice was directed to be made.
The council or other governing body may, however, authorize such assessment to be made by a board of assessors who, when the assessment has been completed, shall give a similar notice that such board will hear and determine objections to the assessment at a time and place designated in such notice not more than 30 days thereafter. On the day set for the hearing of objections, the council, or other governing body or board, as the case may be, shall hear such objections and determine the assessment.
(Code 1907, §1311; Code 1923, §2124; Code 1940, T. 37, §670; Acts 1945, No. 482, p. 719, §1.)
2023 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 11-51-2 - When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes.

Section 11-51-2
When taxes due and delinquent; interest rate on delinquent taxes.
After assessment, taxes shall become due on December 1 and delinquent on January 1 following, and, if assessment has been made during the month of May, taxes shall become due on October 1 and delinquent on January 1 following and in either case shall, after becoming delinquent, bear the legal rate of interest.
(Code 1907, §1312; Code 1923, §2125; Code 1940, T. 37, §671; Acts 1945, No. 482, p. 719, §2.)
2023 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 11-51-3 - Notice Required by Certain Municipal Tax Collectors as to Delinquent Taxes.

Section 11-51-3
Notice required by certain municipal tax collectors as to delinquent taxes.
Tax collectors of towns and cities of less than 7,000 inhabitants who do not have a known place of business with known hours of business during each day shall not be allowed to collect any fee from any delinquent taxpayer unless they give such taxpayer 30 days' written notice of the amount of his taxes and when they will become delinquent.
(Code 1907, §1337; Code 1923, §2152; Code 1940, T. 37, §697.)
2023 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 11-51-4 - Submission of Assessment Rolls of Certain Cities to County Commission; Acceptance and Adoption Thereof by County Commission.

Section 11-51-4
Submission of assessment rolls of certain cities to county commission; acceptance and adoption thereof by county commission.
In cities having over 15,000 inhabitants, if the council or other governing body shall assess taxes upon property liable under the Constitution and laws of this state for city taxes and furnish to the county commission an assessment roll showing property and assessed value thereof prior to April 1 of each year, then the county commission shall take such assessment and may adopt the same.
(Acts 1909, No. 200, p. 197; Code 1923, §2126; Acts 1931, No. 553, p. 650; Code 1940, T. 37, §672.)
2023 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 11-51-5 - Notification of Property Owners Where Valuation by City Higher Than County Valuation; Right of Property Owners to Contest Valuation, Etc.

Section 11-51-5
Notification of property owners where valuation by city higher than county valuation; right of property owners to contest valuation, etc.
In the event the values of any property are higher than those made by the county assessor, the property owners shall be notified of the valuations placed and shall have the right to appear and contest the same and appeal from the judgment as provided by law.
This section, however, shall not affect the right of the Department of Revenue of the state to raise or lower or fix valuations as now provided by law.
(Acts 1909, No. 200, p. 197; Code 1923, §2127; Code 1940, T. 37, §673.)
2023 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 11-51-6 - Lien for Taxes.

Section 11-51-6
Lien for taxes.
Cities and towns shall have a lien for taxes upon all property assessed for taxation which shall be superior to all other liens, except liens for taxes held by the state and county.
(Code 1907, §1314; Code 1923, §2129; Code 1940, T. 37, §675.)
2023 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 11-51-7
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.
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.)
2023 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 11-51-8
Garnishment 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.)
2023 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 11-51-9
Collection 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.)
2023 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 11-51-10
Demand 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.)
2023 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 11-51-11
Preparation, 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.)
2023 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 11-51-12
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.
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.)
2023 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 11-51-13
Publication 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.)
2023 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 11-51-14
Entry 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.)
2023 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 11-51-15
Appeal 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.)
2023 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 11-51-16
Sales 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.)
2023 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 11-51-17
Sales 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.)
2023 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 11-51-18
Sales 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.)
2023 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 11-51-19
Sales 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.)
2023 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 11-51-20
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.
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.)
2023 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 11-51-21
Certification to circuit court of unpaid assessments for improvements and collection thereof from proceeds of sale; effect of sales upon tax and assessment liens.
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.)
2023 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 11-51-22
Assessments 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.)
2023 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 11-51-23
Redemption 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.)
2023 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 11-51-24
Redemption 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.)
2023 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 11-51-25
Redemption 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.)
2023 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 11-51-26
Attachment 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.)
2023 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 11-51-27
Releases 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.)
2023 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 11-51-28
Requirement 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.)
2023 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 11-51-40
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.
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.)
2023 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 11-51-41
When 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.)
2023 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 11-51-42
Levy 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.)
2023 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 11-51-43
County 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.)
2023 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 11-51-44
Lien 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.)
2023 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 11-51-45
Indication 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.)
2023 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 11-51-46
Preparation, 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.)