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11-40-66
Section 11-40-66 Judicial hearing. (a) The Class 2 municipality shall request that a judicial
hearing on the petition occur not earlier than 30 days nor more than 90 days following the
filing of the petition. At the judicial hearing, any interested party shall have the right
to be heard and to contest the delinquency of the municipal code lien, the adequacy of the
proceedings, the classification of the property as owner occupied, and the amount of the tax
payoff. If the court determines that the information set forth in the petition is accurate,
the court shall render its judgment and order that: (1) The municipal code lien is delinquent.
(2) The amounts of any additional municipal code liens and taxes described in the petition
are delinquent. (3) Proper notice has been given to all interested parties. (4) The property
is not owner occupied. (5) The property as described in the petition be sold in accordance
with the provisions of this article. (6) The sale shall become final and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-66.htm - 2K - Match Info - Similar pages
40-10-14
Section 40-10-14 Description of property in notices and entries. In all advertisements, any
notices of the proceedings in the probate court for the sale of land for taxes and of such
sales and all entries required to be made by the probate judge, tax collector or other officer,
initial letters, abbreviations and figures may be used to indicate townships, ranges, sections,
parts of sections, blocks and lots and dates and amounts; and, in estimating the cost of publication,
each amount, date or number and each initial letter or abbreviation shall be counted as a
word. In all advertisements for the sale of real estate, the notice shall state the precinct
in which the property is situated, except in those counties where the tax assessor is not
required to list the property by precincts; provided, that nothing herein contained shall
in anywise affect the collection of any taxes now due the state or any county therein or operate
to abate or discontinue any suit or action of any character...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-14.htm - 1K - Match Info - Similar pages
40-10-141
Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure. The
State of Alabama shall have a lien for all unpaid partial payments as well as for taxes for
any subsequent year, and in case of the failure to pay any one of said installments together
with the taxes for any subsequent year, either or both, the Land Commissioner for and in the
name of the State of Alabama shall at his option declare all said installments due and payable
at once. In case of default in payment of any installment or of any subsequent taxes, the
Land Commissioner in the name of the state shall have a right to file a complaint to foreclose
the lien of the state, and in such suit all parties at interest shall be made parties defendant.
Such suit shall be filed in the county where the land or the major portion thereof is situated.
The court shall determine what amount, if any, of such taxes or installments are illegal,
and in its final judgment shall determine the total amount due on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-141.htm - 2K - Match Info - Similar pages
40-10-24
Section 40-10-24 Officers not to be interested in purchase. If the assessor, collector, judge
of probate or any county tax assessor shall directly or indirectly be concerned or interested
in the purchase of any real estate sold for taxes, the sale shall be void, and he and his
sureties on his official bond shall be liable to a penalty of not exceeding $500 to be fixed
by the jury, which may be recovered in an action in the circuit court, or court of like jurisdiction,
brought on the relation of any taxpayer of the county, in the name of the state, one half
of the amount recovered to be paid to the relator and the other half to the state. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, ยง271.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-24.htm - 1006 bytes - Match Info - Similar pages
24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a quiet title
action under this section to quiet title to real property held by the authority or interests
in tax delinquent property held by the authority by recording with the office of the judge
of probate in the county in which the property subject to quiet title action is located a
notice of pending quiet title action. The notice shall include the name of the taxpayer whose
interest was affected by the tax sale; the name of any other party as revealed by a search
and examination of the title to the property who may claim an interest in the property; a
legal description of the property; the street address of the property if available; the name,
address, and telephone number of the authority; a statement that the property is subject to
the quiet title proceedings under Act 2013-249; and a statement that any legal interests in
the property may be extinguished by a circuit court order vesting title to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-8.htm - 13K - Match Info - Similar pages
25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-134.htm - 18K - Match Info - Similar pages
40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book, as speedily
as practicable the judge of probate shall issue a notice addressed to each person against
whom any unpaid taxes are assessed as shown by such book, substantially in the following form:
"State of Alabama, (give name of county) county, to (give name of taxpayer): The tax
collector has filed in my office a list of delinquent taxpayers, and of real estate upon which
taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of
taxes) with costs added. This is to notify you to appear before the probate court of said
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 the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-4.htm - 3K - Match Info - Similar pages
40-10-77
Section 40-10-77 Defense of action fails on grounds other than that taxes were not due. 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. If, in an action brought against
such purchaser or other person claiming under the purchaser to recover possession of lands
sold for taxes, the defendant claims and defends under the tax title and the defense fails
on the ground that such sale was invalid for any reason other than that the taxes were not
due, and the plaintiff recovers, the court shall forthwith, on the motion of the defendant,
ascertain the amount of taxes for which the lands were liable at the time of the sale and
for the payment of which they were sold, with interest thereon from the day of sale, and the
amount of such taxes on the lands, if any, as the defendant or the person under whom he or
she claims has, since such sale, lawfully paid or assumed, in case of the state,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-77.htm - 2K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After a municipal
code lien has been recorded with the office of the probate judge of the county in which the
real property lies, the Class 2 municipality may identify those properties on which to commence
a judicial in rem foreclosure in accordance with this article, except that those properties
the Class 2 municipality identifies as owner occupied shall not be subject to judicial in
rem foreclosure under this article. The Class 2 municipality shall not file a petition for
judicial in rem foreclosure in accordance with this article for a period of six months following
the date upon which the municipal code lien is recorded in the office of the probate judge.
A petition for judicial in rem foreclosure may include any other municipal code lien that
has been filed prior to the date the petition is filed. After enforcement proceedings have
commenced in accordance with this article, the enforcement proceedings...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-65.htm - 11K - Match Info - Similar pages
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