Alabama Administrative Code › Title 80 - ALABAMA DEPARTMENT OF AGRICULTURE AND INDUSTRIES › MARKETING › Chapter 80-10-17 - RULES CONCERNING THE COLLECTION OF ASSESSMENTS AND PENALTIES UNDER CODE OF ALA. 1975, Sections2-19-120, ET SEQ., RELATING TO THE ERADICATION OF BOLL WEEVILS IN COTTON › Section 80-10-17-.06 - Authority Of Commissioner - Seizure And Sale Of Property

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Authority of
				Commissioner or delegate. -- If any person liable to pay any boll weevil
				eradication assessment neglects or refuses to pay the same or fails to appeal
				such assessment within 30 days, it shall be lawful for the Commissioner to
				collect such assessment (and such further sum as shall be sufficient to cover
				the expenses of the levy) as herein provided or as otherwise provided by law.
				The Commissioner may levy upon all property and rights for property, including,
				but not limited to cotton crops before or after harvesting, belonging to such
				person or on which there is a lien as provided in this chapter for the payment
				of such assessment. If the Commissioner or his delegate makes a finding that
				the collection of such assessment is in jeopardy, notice and demand for
				immediate payment of such assessment may be made and, upon failure or refusal
				to pay such assessment, collection thereof by levy shall be lawful without
				regard to the 30-day period provided in this chapter.
(2) Seizure and sale of property. -- The term
				"levy" as used in these regulations includes the power of distraint and seizure
				by any lawful means. Except as otherwise provided in subsection (5) of this
				section, a levy shall extend only to property possessed and obligations
				existing at the time thereof. In any case in which the Commissioner may levy
				upon property or rights to property, he may seize and sell such property or
				rights to property (whether real or personal, tangible or intangible, including
				but not limited to cotton crops before or after harvesting), as prescribed by
				law. The Department may become the purchaser of any property seized by bidding
				up to the amount of the assessment and accrued interest plus any costs
				associated with such sale. The amount of any successful bid by the Department,
				less costs, shall be credited to the amount owing on the unpaid final
				assessments. If the Department shall become the purchaser of any property at
				such sale, then the Department may resell the property by either public auction
				or public sale under sealed bids.
(3) Successive seizures. -- Whenever any
				property or right to property upon which levy has been made by virtue of
				subsection (1) is not sufficient to satisfy the claim of the Commissioner for
				which levy is made, the Commissioner or his delegate may, thereafter, and as
				often as may be necessary, proceed to levy in like manner upon any other
				property liable to levy of the person against whom such claim exists, until the
				amount due from him, together with all expenses, is fully paid.
(4) Requirement of notice before levy.
(a) IN GENERAL. -- Levy may be made under
				subsection (1) upon the salary or wages or other property of any person with
				respect to any unpaid assessment only after the Commissioner has notified such
				person in writing of his intention to make such levy by means of a formal
				Notice and Demand as set forth in Section 2 of these Regulations.
(b) THIRTY-DAY REQUIREMENT. -- The notice
				required under subdivision (a) shall be served in any one of the following
				methods:
1. Given in person;
2. Left at the dwelling or usual place of
				business of such person; or
3. Sent
				by certified or registered mail to such person's last known address; no less
				than 30 days before the day of the levy.
(c) JEOPARDY. -- Subdivision (a) shall not
				apply to a levy if the Commissioner has made a finding under the last sentence
				of subsection (1) that the collection of assessment is in jeopardy.