28-3-14
Section 28-3-14 Procedure for collection of due and unpaid taxes and penalties imposed by chapter;
lien for taxes and penalties. If any taxes or penalties imposed by this chapter remain due
and unpaid for a period of 10 days, the board shall issue a warrant of execution directed
to any sheriff of the State of Alabama, commanding him to levy upon and sell the real and
personal property of the taxpayer found within his county for the payment of the amount thereof,
with penalties, if any, and the cost of executing the warrant and to return such warrant to
the board and to pay it the money collected by virtue thereof. Upon receipt of such execution,
the sheriff shall file with the clerk of the circuit court of his county a copy thereof and
thereupon the clerk of the circuit court shall enter in his abstract of judgments the name
of the taxpayer mentioned in the warrant and in proper columns the amount of tax with penalties
and costs for which the warrant is issued and the date and hour...
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40-10-5
Section 40-10-5 Notice to taxpayer - When assessment is "owner unknown." When any
assessment is made to an "owner unknown," notice must be given by publication once
a week for three successive weeks in a newspaper published in the county, or if no newspaper
is published therein, by posting the same at the courthouse of the county for three weeks,
substantially in the following form: "The State of Alabama. (Here give name of county)
County. To whom it may concern: Take notice that the tax collector has filed in my office
a list of delinquent taxpayers and of real estate upon which taxes are due, and therein is
reported as assessed to 'owner unknown' the following real estate, to-wit: (here insert descriptions).
This is to notify you to appear before the probate court of this county, at the next term
thereof, commencing on Monday, the_____ day of _____, 2__, then and there to show cause, if
any you have, why a decree for sale of said real estate should not be made for the payment
of the...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection
of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of
water management commissioners shall each year thereafter determine, order and levy the amount
of the annual installment of the total taxes under Section 9-9-31, which shall become due
and be collected during said year at the same time that state and county taxes are due and
collected and which shall be evidenced and certified by the said board as provided in this
section. Prior to the first Monday in October of each year, one copy of the water management
tax book shall be delivered to the tax collector of each county in which benefited lands and
other benefited property of said district are situated after the judge of the court of probate
of the county in which the district was organized has affixed his signature to the certificate
and order directing the collection of said tax, and said tax shall...
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40-10-75
Section 40-10-75 (Effective January 1, 2020) Right where sale proceedings were defective. THIS
SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In any action brought related to taxes delinquent
on or after January 1, 2020, the interest rate on any amounts awarded pursuant to this section
shall be eight percent. In any other action brought for the possession of land sold for taxes
delinquent before January 1, 2020, the title of the purchaser at the tax sale shall be defeated
on account of any defect in the proceedings under which the sale is had, or on account of
any defect in or insufficiency of the process by which the owner of the land was brought before
the probate court, as is provided, or in the service of the process, or by reason of the failure
of the judge of probate on account of any negligence or refusal on his or her part to produce
when called upon, sufficient evidence of the proper...
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11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
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15-5-62
Section 15-5-62 Definitions. For the purposes of this article, the following words shall have
the following meanings: (1) FELONY OFFENSE. Any act that could be charged as a felony criminal
offense under the Code of Alabama 1975, whether or not a formal criminal prosecution or delinquent
proceeding began at the time the forfeiture was initiated. (2) FINANCIAL INSTITUTION. A bank,
credit union, or savings and loan association. (3) INNOCENT OWNER. A bona fide purchaser or
lienholder of property that is subject to forfeiture, including any of the following: a. A
person who has a valid claim, lien, or other interest in the property seized who did not know
or consent to the conduct that caused the property to be forfeited, seized, or abandoned under
subdivision (1) of Section 15-5-63. b. A person who did not participate in the commission
of a crime or delinquent act giving rise to the forfeiture. c. A victim of an alleged criminal
offense. (4) INSTITUTED PROMPTLY. The filing by the district...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
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35-20-12
Section 35-20-12 Liens for unpaid assessments. (a) Except as may be otherwise provided in the
declaration or the governing documents of an association, an association shall have, and there
is declared, a lien on every lot for unpaid assessments levied against that lot arising on
and from the date the assessment is due as fixed and determined by the board of directors
at an annual meeting after giving notice as provided in Chapter 3 of Title 10A. The lien may
be enforced or foreclosed as provided in the declaration or governing documents or as provided
in this section. Written notice of the assessment and lien shall be given to the owner of
any lot on which the assessment and lien is claimed by personal delivery or first class United
States mail, postage prepaid. (b) A lien declared by this section shall have priority, except
as may be otherwise provided in Chapters 4 and 11, over all other subsequent liens and encumbrances
except state and county ad valorem taxes, municipal improvement...
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45-37A-41
Section 45-37A-41 Removal or demolition of unsafe structures. (a) The City of Bessemer shall
have authority, after notice as provided herein, to move or demolish buildings and structures,
or parts of buildings and structures, party walls, and foundations when the same are found
by the governing body of the city to be unsafe to the extent of being a public nuisance from
any cause. (b) The term appropriate city official as used in this section shall mean any city
official or city employee designated by the mayor or other chief executive officer of such
city as the person to exercise the authority and perform the duties delegated by this section
to appropriate city official. Whenever the appropriate city official of such city shall find
that any building, structure, part of building or structure, party wall, or foundation situated
in any such city is unsafe to the extent that it is a public nuisance, such official shall
give the person or persons, firm, association, or corporation last...
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40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
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