11-51-53
Section 11-51-53 Annual settlement by tax collector and payment of balance of taxes collected.
The county tax collector must each year make a final settlement under oath with the treasurers
of such municipalities at the time he is required to make settlement with the state and then
pay over to the treasurers of such municipalities the balance of the municipal taxes due from
him as such tax collector and not paid over prior to that date according to the tax books
in the office of the judge of probate of that county in which such municipalities are situated.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §710.)...
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40-8-5
Section 40-8-5 Credit against tax liability for certain taxpayers whose property has been reassessed.
Each taxpayer who was assessed and who paid a higher amount of state, county, or municipal
ad valorem tax as a result of the completion of a countywide property reappraisal, and the
implementation of the newly appraised property values as the tax base in that county, between
October 1, 1975, and November 7, 1978, shall be entitled to a credit against his tax liability
arising under the same tax or taxes, in the amount of the increase which resulted from said
reappraisal, to be used during such tax year or years as the taxpayer elects until the credit
is exhausted. (Acts 1978, 2nd Ex. Sess., No. 46, p. 1724, §4.)...
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11-51-51
Section 11-51-51 Preparation, contents, and effect of receipt of tax collector. Upon collection
of taxes by the tax collector, he shall embrace in his receipt, required to be given as provided
by law in regard to state and county taxes, a statement of the amount of municipal taxes,
if any, paid on real estate, and municipal taxes, if any, paid on personal property and, if
any interest has accrued, a statement of the amount thereof paid. Such receipt shall also
show the tax year for which the municipal tax is paid and the municipality for which the tax
is paid, and such receipt shall be prima facie evidence that such taxpayer has paid his municipal
taxes for the year stated on real and personal property and other subjects of taxation. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §708.)...
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11-51-52
Section 11-51-52 Report of tax collector; payment of taxes collected to municipal treasurers;
receipt of municipal treasurers. The tax collector in making his monthly report as required
to be made under the law in regard to state and county taxes shall embrace in each of such
reports a statement setting forth the taxes collected by him for such municipalities during
the preceding month and up to the date of such report subsequent to his preceding report,
and a copy of each report shall be forwarded by the collector to the mayor or other presiding
officer of such municipalities within five days after making such report. The collector must
pay to the treasurers of such municipalities monthly at the same time he is required to make
payment of taxes collected for the state and county all municipal taxes then due from him
to such municipalities before that time collected. The treasurers of such municipalities shall
give the county tax collector a receipt in duplicate for the amount...
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40-10-2
Section 40-10-2 Book of lands upon which taxes have not been paid - Contents; form of entries.
The tax collector shall, at the expense of the county, procure a substantially bound book
in which he or she shall enter, in the manner usual in docketing causes for trial in the circuit
court, each parcel of real estate, or right or interest, or easement therein, assessed to
any person against whom taxes have been assessed which are not paid or, if the tax collector
has received written notice from the holder of a tax certificate, issued pursuant to Acts
1995, No. 95-408, requesting that the tax collector list the property described in such tax
certificate in the book of lands prepared pursuant to this section, have been paid by the
holder of such holder of a tax lien certificate, when a portion of the taxes are on the real
estate or right or interest or easement therein, describing the same in the same manner as
it is described in the assessment list or the record of tax lien sales kept...
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11-51-60
Section 11-51-60 Entry by tax collector in docket book of municipal taxes due, etc. The county
tax collector shall embrace in the docket of lands made by him under the provisions of law
in regard to state and county taxes the amounts due such municipalities both from known and
unknown owners in the county, if any, in the same manner and way as he is required to do in
regard to state and county taxes, giving the name of the municipality to whom due and stating
the municipal tax year for which the taxes are due, in such manner and way as to show respectively
the amounts of taxes due the state, the amounts due the county, and the amounts due such municipalities
chargeable against the respective properties. (Acts 1931, No. 300, p. 337; Acts 1939, No.
57, p. 67; Code 1940, T. 37, §717.)...
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11-51-61
Section 11-51-61 Proceedings for sale of land for payment of taxes - Decree of sale. The decree
for tax sales rendered by the probate judge under the provisions of law in regard to state
and county taxes shall embrace taxes due to such municipalities, showing the aggregate amount
due to the state, county, and municipality and showing what amount is for the municipality
and the tax year of the municipality for which the same is due it. (Acts 1931, No. 300, p.
337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §718.)...
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45-46-233.22
Section 45-46-233.22 Salary deductions. The governing body of Marengo County shall immediately
upon July 30, 1979, begin deducting from the salary of the sheriff an amount equal to six
percent of the annual salary paid to the sheriff. Such sum shall be deducted monthly and distributed
at the end of the fiscal year to the tax collector or other person charged with the duties
of collecting ad valorem taxes in Marengo County. The tax collector shall distribute this
money on a pro rata millage basis to the state, county, and all subdivisions and agencies
thereof except municipalities to which ad valorem taxes are paid. If any sheriff coming under
this subpart shall end his or her tenure of office prior to becoming supernumerary as provided
in Section 45-46-233.20, the tax collector or person charged with collecting the ad valorem
taxes shall withhold from the next money collected on a pro rata millage basis a sum equal
to one-half of the amount paid by the sheriff to the governing body of...
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11-32-32
Section 11-32-32 Payments made according to schedule. (a) The payments required hereby for
the authorizing county, principal municipality, and each participating municipality shall
be made on a monthly basis or upon other payment schedule of the authorizing county, the principal
municipality, or such participating municipality shall agree to with the authority. (b) If
payments are made for the principal municipality and the authorizing county on a monthly basis,
each payment shall be one-twelfth of the annual amount which would have been due based upon
ad valorem tax collections for the preceding fiscal year with any deficit in the amount thus
paid on such basis computed after ad valorem tax collections for the fiscal year in question
are known, to be made up by the principal municipality and the authorizing county during the
month of January next following the end of each fiscal year. (c) If payments are made for
participating municipalities on a monthly basis, each payment shall be...
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40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make, execute,
and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or to each
assignee thereafter and shall collect from the purchaser or assignee a fee of five dollars
($5) for each tax lien certificate. The tax lien certificate shall be in a form provided by
the Department of Revenue and shall also include a certificate of redemption form as provided
in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale or assignment
to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest,
fees, and costs set forth therein and represented by the tax lien. (c) A tax lien certificate
shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction
or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is
redeemed as provided pursuant to Section 40-10-193. (d) The tax...
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