45-7-233
Section 45-7-233 Sale of abandoned, stolen, and unclaimed property. (a) The Sheriff of Butler
County shall keep and maintain a permanent record of all abandoned and stolen personal property
recovered by the sheriff's office. These records shall state the description of the property,
the date of recovery of the property, and the serial or other identifying number of the property.
The records shall be open to public inspection at all reasonable times. (b) All abandoned
or stolen property recovered by the sheriff's office shall be stored in a suitable place to
protect the property from deterioration. (c) If the abandoned or stolen personal property
is of a perishable nature and reasonable attempts to locate and identify the owner of the
property are not successful, the property may be sold at once without notice. The sheriff
shall attempt to obtain the best possible price for the property. The proceeds of such a sale
shall be held in a separate account for a period of six months for the...
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45-41-232
Section 45-41-232 Sale of abandoned, stolen, and unclaimed property. (a)(1) The Sheriff of
Lee County shall keep and maintain a permanent record of all abandoned and stolen personal
property recovered by the property, the date of recovery of the property, the serial or other
identifying number of the property, and the place of recovery of the property. The records
shall be open to public inspection at all reasonable times. (2) All abandoned or stolen property
recovered by the sheriff's department shall be stored in a suitable place to protect the property
from deterioration. (b) If the abandoned and stolen personal property is of a perishable nature
and reasonable attempts to locate and identify the owner of the property are not successful,
the property may be sold at once without notice. The sheriff shall attempt to obtain the best
possible price for the property. The proceeds of such a sale shall be held in a separate account
for a period of six months for the owner. During this...
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14-7-20
Section 14-7-20 Disposition of proceeds from sale, etc., of articles or products; transfer
to State General Fund of excess funds in Industrial Revolving Fund. All moneys collected by
the Board of Corrections from the sale or disposition of articles and products manufactured
or produced by prison labor in accordance with the provisions of this chapter, shall be forthwith
deposited with the State Treasurer to be kept and maintained in the Industrial Revolving Fund
authorized by this chapter, and such moneys so collected and deposited shall be used solely
for the purchase of raw materials, manufacturing supplies, equipment, machinery and buildings
used to carry out the purposes of this chapter, and to otherwise defray the necessary expenses
incident thereto, including the employment of such necessary supervisory personnel as is unavailable
in the prison inmate population, all of which shall be subject to the approval of the Board
of Corrections; provided, however, that the Industrial...
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35-12-81
Section 35-12-81 Deposit of funds. (a) The Treasurer shall promptly deposit in the Unclaimed
Property Reserve Fund, created within the Treasury, all funds received under this article,
including but not limited to, the proceeds from the sale of abandoned property under Section
35-12-80, from which the Treasurer shall pay claims duly allowed and shall transfer funds
to the State Treasury Operations Fund. The Treasurer shall record the name and last known
address of each person appearing from the holder's reports to be entitled to the property,
and the name and last known address of each insured person or annuitant and beneficiary and
with respect to each policy or annuity listed in the report of an insurance company, its number,
the name of the company, and the amount due. (b) All costs and expenses of administering the
program under this article and all costs and expenses of administering the Office of State
Treasurer shall be paid from the State Treasury Operations Fund. (c) On a...
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40-5-43
Section 40-5-43 Settlements with particular treasurers. The collector must, on or before July
1 in each year, make a final settlement, under oath, with the county treasurer and school
treasurer or, if there is no county treasurer or school treasurer in the county, with the
custodian of the funds of the county for all the county taxes which have been assessed and
levied for the use of the county and all taxes levied for the use of the schools and then
pay over to the county treasurer and school treasurer or, if there is no county treasurer
in the county, to the custodian of the funds of the county the balance of the county tax due
from him as such tax collector and not paid over prior to that date, and shall make final
settlement with the treasurer of school funds of all school taxes which have been assessed
and levied and pay over to the treasurer of school funds the balance of school taxes due from
him as such tax collector and not paid over prior to that date. (Acts 1935, No. 194, p....

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45-8-82.22
Section 45-8-82.22 Sale of abandoned, stolen, and unclaimed property. (a)(1) The District Attorney
of Calhoun County shall keep and maintain a permanent record of all abandoned or stolen personal
property recovered by the Calhoun County Drug Task Force. These records shall state the description
of the property, the date of recovery of the property, the serial or other identifying number
of the property, and the place of recovery of the property. The records shall be open to public
inspection at all reasonable times. (2) All abandoned or stolen property recovered by the
drug task force shall be stored in a suitable place to protect the property from deterioration.
(b) If the abandoned or stolen personal property is of a perishable nature and reasonable
attempts to locate and identify the owner of the property are not successful, the property
may be sold at once without notice. The district attorney shall attempt to obtain the best
possible price for the property. The proceeds of a sale...
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32-6-511
Section 32-6-511 Distribution of proceeds. The net proceeds of the additional revenues derived
from sales of the tags or plates, less administrative costs and the cost of production, shall
be distributed by the judge of probate or license commissioner to the state Comptroller who
shall distribute the proceeds as follows: (1) Five dollars ($5) of the balance collected from
the sale of each Freemason license tag or plate shall be remitted to the State Treasurer for
deposit into the Penny Trust Fund, and the remaining balance shall be transmitted to the Freemasons,
a portion of which may be distributed to the Alabama Masonic Home in Montgomery, Alabama,
as determined by the Grand Lodge. (2) Five dollars ($5) of the balance collected from the
sale of each Scottish Rite license tag or plate shall be remitted to the State Treasurer for
deposit into the Penny Trust Fund, and the remaining balance shall be transmitted to the Scottish
Rite for use by the Scottish Rite Foundation of Alabama,...
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40-5-14
Section 40-5-14 Levy and sale of personal property - Time; notice; location. After January
1 of each year, the tax collector must proceed, without delay, to levy upon the personal property
of delinquent taxpayers for the payment of their taxes and, after having first given 10 days'
notice of the time and place of sale, with a description of the property to be sold, by posting
the same at three or more public places in the precinct of the residence of such delinquent,
either at the time of assessment or of the levy, or, if he is a nonresident of the county,
in the precinct in which the levy is made he must sell the same, or so much thereof as may
be necessary to satisfy the taxes, fees, and expenses of sale, including the expenses of keeping
the property and moving the same to the place of sale in front of the courthouse of the county,
or at the voting place, or at the residence of such delinquent, or at any other place in the
precinct in which such notice was posted, at public outcry...
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40-5-6
Section 40-5-6 Fees for demand on delinquent taxpayers and for levy and sale of property. For
making actual demand on delinquent taxpayers, the collector shall be entitled to receive a
fee of $5 from each taxpayer on whom such demand is made, which shall be charged against such
taxpayer and collected for the use of the collector in the same manner and by the same means
as taxes are collected, but he shall charge only one fee against each taxpayer. For making
a levy on and sale of personal property for the collection of taxes, the collector shall be
allowed a fee of $5 to be collected out of the property, and, in addition thereto, he shall
be authorized to collect out of such property the actual expenses of keeping and moving the
same to the place of sale. The collector may sell any personal property levied on at any place
in the precinct that he may determine or may move the same to the courthouse of the county
for sale. For the levy on and sale of a tract, parcel, or lot of land...
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11-51-63
Section 11-51-63 Proceedings for sale of land for payment of taxes - Certificate of purchase.
The county tax collector shall embrace in his certificate to a purchaser under the provisions
of law in regard to state and county taxes the amount of taxes due on the property described
in the certificate to such municipality in the same manner and way as he is required to set
forth in said certificate the amount due to the state and county. (Acts 1931, No. 300, p.
337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §719.)...
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