45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Escambia County who desires to operate a motor vehicle on the public
highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales
taxation to the tax collector. The tax collector shall issue a certificate of assessment on
a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
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11-51-67
Section 11-51-67 Proceedings for sale of land for payment of taxes - Entry in books of Department
of Revenue of municipal taxes due on property; amount for which property to be sold. The Department
of Revenue shall enter in the books caused to be prepared by said department under the provisions
and requirements of law, in regard to state and county taxes, the amount of municipal taxes
due on the property described in the books in the same manner and way as it is required to
enter the amount of state and county taxes due thereon, and in making sales of said property
the amount at which the property is sold shall not be less than the whole amount of taxes,
including such municipal taxes, interest, costs, and officer's fees as provided for and required
to be paid in the case of redemption of such land. (Acts 1931, No. 300, p. 337; Acts 1939,
No. 57, p. 67; Code 1940, T. 37, §725.)...
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40-5-38
Section 40-5-38 Death of collector. On the death of any tax collector, his personal representative,
general or special, must, out of the first moneys that come into his hands belonging to the
estate of his decedent and as soon as the same come into his hands, pay to the proper state,
county, and school officers the amount of public funds collected by such decedent not paid
over by him at the time of his death and must make settlement with such officers of any unsettled
accounts of such decedent with the state, county, and school officers touching the affairs
of his office, as soon as practicable and not later than the time when the tax collectors
are required to make settlements. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §227.)...

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40-6-2
Section 40-6-2 Oath; assumption of duties, etc., in case of vacancy. Such supernumerary tax
collector, tax assessor, license commissioner, or other elected official charged with the
assessment and/or collection of any ad valorem taxes in the various counties of the State
of Alabama shall take the oath of office prescribed for tax collectors, tax assessors, license
commissioners, or other elected officials charged with the assessment and/or collection of
any ad valorem taxes in this state; and, if a vacancy shall occur in the office in the county
in which the supernumerary tax collector, tax assessor, license commissioner, or other elected
official charged with the assessment and/or collection of any ad valorem taxes holds his commission,
he shall immediately assume and exercise all of the duties, power, and authority of such official
in said county until a successor is appointed by the Governor of the State of Alabama. (Acts
1967, No. 755, p. 1609, §2.)...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is levied to fail or refuse to add to the sales price and collect from the
purchaser the amount due on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
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11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases shall
have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a. The
person who last appears as owner of the real property in the county office of the judge of
probate's property records. b. The current mortgagee of record of the property or assignee
of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust
recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that
holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an interest
in the real property, or in any part thereof, legal or equitable, in severalty or as tenant
in common, whose identity and addresses are reasonably ascertainable from the records of the
Class 2 municipality or records maintained in the county office of the judge of probate or
as revealed by a full title search, consisting of 50 years or more. g. An...
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11-99A-21
Section 11-99A-21 Failure to pay assessments. If the owner of any land within the district
fails to pay an assessment when due, time being of the essence, the board may commence proceedings
to foreclose on the land as follows: (1) The board shall send a letter, certified mail, return
receipt requested, United States first class mail to the last known address of the owner.
The address of the owner as shown in the tax assessment records of the tax assessor or revenue
commissioner for the county in which the property is located shall be sufficient. (2) The
letter shall specify that if payment is not made within 10 days of the date of the letter,
foreclosure proceedings may be commenced. (3) Any late payment received within the 10-day
period will accrue a late fee of the greater of five percent of the payment or fifty dollars
($50). (4) If payment is not made within the 10-day period, the entire assessment shall become
immediately due and payable, and the board may do either of the...
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40-1-23
Section 40-1-23 Liability of officers for conversion. Any probate judge, clerk of a court of
record, register, sheriff, coroner, tax collector, county treasurer, trustee of public schools,
notary public, constable, or other public officer who knowingly converts to his own use or
permits another to use any of the revenue of the state or of any county or municipality thereof
or any money paid into his office or received by him in his official capacity is liable to
indictment and, on conviction, must be punished as if he had stolen it. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §902.)...
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