11-51-64
Section 11-51-64 Proceedings for sale of land for payment of taxes - Execution of deed to purchaser.
The judge of probate of the county in executing a tax deed to a purchaser under the provisions
of law in regard to state and county taxes shall by the deed convey to and vest in the grantee
the lien and claim of such municipality as well as the lien and claim of the state and county.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §721.)...
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11-51-55
Section 11-51-55 Crediting of tax collector with municipal taxes on assessment list and with
taxes in litigation generally. The county commission shall, in discharging the duties imposed
upon it under the provisions of law in regard to state and county officers, credit the tax
collector with municipal taxes contained in such assessment list and with taxes in litigation
in the same manner and way and under the same conditions that credits are required to be given
in favor of the collector of the county taxes shown in the assessment list. (Acts 1931, No.
300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §712.)...
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11-51-65
Section 11-51-65 Proceedings for sale of land for payment of taxes - Rights of purchaser where
tax sale invalid. An invalid tax sale shall pass to the purchaser the lien of the municipality
in and to the land sold both as to taxes paid by said sale and as to the taxes subsequently
paid by the purchaser to the same extent and in the same way that the lien of the state and
county is passed to the purchaser under and in accordance with the provisions of law in regard
to state and county taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940,
T. 37, §723.)...
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40-12-22
Section 40-12-22 Disposition of moneys by probate judge. Within 20 days after the end of each
month, the probate judge must remit to the State Treasurer at the expense of the state all
money received by him for licenses belonging to the state and pay to the county treasurer
all the money received by him for licenses belonging to the county, and within the same time
the probate judge shall forward to the Comptroller and to the Department of Revenue each certified
list of all licenses issued by him, stating thereon for what business issued, amount collected
for each license, from whom collected, and the date of such collection; and, if no licenses
have been issued, he shall report that fact; provided, that for the months of October, November,
and December of each calendar year, the probate judge shall be granted an additional period
of 10 days in which to make the remittances and certification of lists above specified and
for such months shall be required to make such remittances and...
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40-4-2
tax collector, the following commissions: In counties where the collections, not including
taxes on real estate bid in by the state at tax sales and taxes which would be due on property
except for the provisions of the law exempting homesteads from state taxes, do not exceed
$12,000, the rate shall be 10 percent on the first $5,000, five percent on the next $4,000
and four percent on the remainder. The commission herein provided for is to be calculated
on collections for real property and personal property, except motor vehicles, for
the general fund of the state and county. In counties where collections, not including taxes
on property bid in by the state at tax sales and taxes which would be due on property except
for the provisions of the presently applicable law exempting homesteads from state taxes,
exceed $12,000, the commission shall be as above declared up to $12,000, and one and one-half
percent on the remainder up to $15,000, and one percent on the remainder above $15,000....

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11-51-45
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.)...
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40-5-36
Section 40-5-36 Reports and payments into particular treasuries - Procedure. The tax collector
on October 15 of each year and on the first and fifteenth day of each month thereafter shall
make under oath, to the county treasurer and school treasurer or, if there is no county treasurer
or school treasurer in the county, to the custodian of the funds of the county and schools,
an itemized report in writing, a copy of which shall be by the collector forwarded to the
Comptroller, and a copy filed with the probate judge, setting forth separately the taxes,
interest, and penalties collected by him for the state, county, and schools since the making
of his last report; and within five days after making such report, he must pay to the State
Treasurer all state taxes, interest, and penalties then due from him to the state, and he
must also pay to the county treasurer and to the school treasurer or, if there is no county
treasurer or school treasurer in the county, to the custodian of the funds...
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11-51-47
Section 11-51-47 Assessment book of tax assessor. The book required to be made for the county
tax assessor under the provisions of law shall also show the property subject to municipal
taxes in such municipalities and shall be so ruled that the amount of such municipal taxes
charged to each taxpayer or against property in favor of such municipalities for the next
succeeding municipal tax year on the assessed value of the then current state tax year can
be entered and extended and footed up and the footings carried from page to page and the total
amounts thereof footed up so as to show the amount of taxes to be paid to such municipalities.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §705.)...
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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
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11-51-49
Section 11-51-49 Preparation and contents of certificate of assessment. The presiding officer
of the county commission having jurisdiction over the tax assessments in such county and required
to make certificates in regard thereto shall embrace in such certificate the amount of municipal
taxes which shall be owing to such municipalities for the next succeeding tax year, which
certificate, after certifying the amount of state, county, and special tax, shall continue
in substance as follows: "The amount of municipal taxes for the City (or Town) of _____
for the next municipal tax year is $_____, the total amount, and this certificate shall be
a warrant to the tax collector of _____ County to proceed to collect such municipal taxes
in the manner directed by law when due." (Acts 1931, No. 300, p. 337; Acts 1939, No.
57, p. 67; Code 1940, T. 37, §707.)...
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