Alabama Code 11-51-2. When taxes due and delinquent; interest rate on delinquent taxes
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Terms Used In Alabama Code 11-51-2
- following: means next after. See Alabama Code 1-1-1
- month: means a calendar month. See Alabama Code 1-1-1
After assessment, taxes shall become due on December 1 and delinquent on January 1 following, and, if assessment has been made during the month of May, taxes shall become due on October 1 and delinquent on January 1 following and in either case shall, after becoming delinquent, bear the legal rate of interest.