45-4-243.60
Section 45-4-243.60 Collection and disposition. (a) In addition to all other fees and costs
provided by law, a special transaction fee of three dollars ($3) shall be paid to the Bibb
County Tax Collector when a parcel of property is assessed for ad valorem taxes and ad valorem
taxes are collected. The special additional transaction fees shall be collected by the tax
collector and deposited in the county general fund for appropriation for law enforcement purposes.
(b) Those persons exempted from paying ad valorem taxes are also exempted from the special
transaction fee levied pursuant to this section. (Act 93-520, p. 853, §§1, 2.)...
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45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to this subpart
shall constitute a debt due the county as provided by law. The tax, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the tax. All of the provisions
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due this state shall apply fully to the collection of any tax collected pursuant to this subpart,
and the county commission, or its designee, shall collect the tax and enforce the tax and
shall have and exercise for the collection and enforcement all rights and remedies that the
State of Alabama or the State Department of Revenue has for the collection of the state sales
tax. The county commission shall have full authority to employ counsel, including the county
attorney, as it deems necessary from time to time to...
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45-8-241.29
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel. The tax
levied by this subpart together with interest and penalties that may be imposed, shall constitute
a debt due Calhoun County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All provisions of the
revenue laws of this state which apply to the enforcement of liens for privilege or license
taxes due the state shall apply fully to the collection of the county taxes levied, and the
State Department of Revenue for the use and benefit of Calhoun County shall collect such taxes
and enforce this subpart and shall have and exercise for such collection and enforcement all
rights and remedies that this state or the department has for...
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45-8A-23.139
Section 45-8A-23.139 Miscellaneous revenues - Generally. Miscellaneous revenues shall include
anticipated revenues from the collection of taxes other than the general property tax; the
amount of state aid to be received; the amount by which the city is expected to benefit from
taxes collected by the state; the amounts estimated to be received from services and sales,
fines, and forfeitures, pension or retirement system payments, special assessments, borrowed
monies, and any other special or non-recurring sources. Nothing in this section shall, however,
be construed as permitting or requiring the diversion of earmarked, pledged, or dedicated
funds to purposes other than those for which they are earmarked, pledged, or dedicated. (Acts
1953, No. 404, p. 472, §5.20.)...
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9-13-166
Section 9-13-166 Special annual tax for forest protection - Collection, disposition and expenditure.
The tax so assessed shall be collected as other taxes are collected and remitted to the state
Treasurer and placed in a "Forest Protection Fund" to be expended by the State Forestry
Commission of the State of Alabama for forest fire protection in the county, or any definitely
described portion thereof, against which the tax has been assessed. (Acts 1939, No. 562, p.
884, §4; Code 1940, T. 12, §203.)...
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11-51-13
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.)...
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11-51-50
Section 11-51-50 Procedure for collection of taxes, etc., by county tax collector generally.
All laws now in force or hereafter enacted in regard to the collection of state and county
taxes and procedure with reference thereto and the enforcement of collection shall apply to
and be in force as to such municipal taxes, except as such laws are changed by or in conflict
with the provisions of this article, and the county tax collector shall collect or enforce
the collection of such municipal taxes at the same time, in the same manner and way and as
a part of one and the same collection as the collection of state and county taxes and all
procedure incident to or in any wise connected with the collection of state and county taxes
shall be equally applicable to the collection of said municipal taxes, and all such municipal
taxes shall be collected in the same way and in the same proceedings as state and county taxes.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37,...
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40-10-160
Section 40-10-160 When taxpayer entitled to recover. Any taxpayer who through any mistake,
or by reason of any double assessment, or by any error in the assessment or collection of
taxes, or other error, has paid taxes that were not due upon the property of such taxpayer
shall be entitled, upon making proof of such payment to the satisfaction of the Comptroller,
to have such taxes refunded to him if application shall be made therefor, as hereinafter provided,
within two years from the date of such payment. (Acts 1935, No. 194, p. 256; Code 1940, T.
51, §328.)...
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40-5-31
Section 40-5-31 Taxpayer about to jeopardize possibility of collection - Duty of collector.
It shall be the duty of the tax collector, whenever upon information or otherwise he has good
reason to believe that any person owing taxes, whether due or not, is about to leave or remove
his property from the county, or that such person is closing out or going out of business
or disposing of substantially all of his personal property and thereby the collection of such
taxes is endangered, to make out and certify to the judge of probate a bill against such person
for the amount of such taxes and any fees due the assessor or collector; and, upon the approval
thereof by the judge of probate in writing endorsed thereon, such bill shall operate as a
writ of fieri facias which the collector is authorized to execute by levy and sale, in the
same manner as sheriffs are authorized to execute such writs when issued out of the circuit
court. Said writ may be executed in any county of the state where...
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45-22-243.06
Section 45-22-243.06 Enforcement. The taxes imposed by this subpart shall constitute a debt
due Cullman County and may be collected by civil suit, in addition to all other methods provided
by law and in this subpart. The taxes, together with interest and penalties with respect thereto,
shall constitute and be secured by a lien upon the property of any person from whom the taxes
are due or who is required to collect the taxes. All the provisions of the revenue laws of
the state which apply to the enforcement of liens for license taxes due the state shall apply
fully to the collection of the taxes herein levied, and the State Department of Revenue, for
the use and benefit of the county as hereinafter specified, shall collect such taxes and enforce
this subpart and shall have and exercise for such collection and enforcement all rights and
remedies that the State Department of Revenue has for collection of the state sales tax and
the state use tax. The State Department of Revenue shall...
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