(a) The tax collecting official, on October 15 of each year and on the first and fifteenth day of each month thereafter, shall provide a detailed report showing the total gross receipts, including the calculation of taxes for each, interest collected, commissions withheld, and all other documented withholdings from each agency that receives taxes. The report shall have a detailed showing for each millage rate assessed for each agency. The report shall be a sworn statement that is duplicated for each agency, a copy of the report shall be available to each agency receiving disbursements upon request. No later than five days after this report must be provided, the tax collecting official shall make disbursements to each agency that receives taxes.
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Terms Used In Alabama Code 40-5-36

  • month: means a calendar month. See Alabama Code 1-1-1
  • Probate: Proving a will
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • tax collecting official: means the elected or appointed official charged with collecting ad valorem taxes and other prescribed fees on real and personal property in the county. See Alabama Code 40-5-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
(b) Should the report and payment of taxes, interest, and penalties herein required not be made within 10 days after the same is due, the Comptroller shall immediately notify the Chief Examiner of Public Accounts, who shall forthwith cause the books of the official to be examined, and the Comptroller shall also immediately notify the tax collecting official’s bondsmen, who may within 30 days from date of notice from the Comptroller withdraw from further responsibility as the bondsmen by giving 15 days’ notice by certified or registered mail to the tax collecting official, the judge of probate of the county, and the Comptroller, but the bondsmen shall not be relieved of any responsibility with respect to the tax collecting official arising during the time they are on the tax collecting official’s bond. When the bondsmen on a tax collecting official’s bond serve notice of their desire to withdraw from the responsibility as bondsmen as herein provided, the tax collecting official shall make, on or before the withdrawal date of his or her then bondsmen, a new bond in an amount and with sufficient surety as required by law. Upon failure of the tax collecting official to make the new bond, the Comptroller shall notify the Governor that a vacancy exists in the office of tax collecting official of the county, and the Governor shall appoint a tax collecting official to serve the remainder of the term for which the former tax collecting official was elected or appointed to serve. The tax collecting official appointed to serve the remainder of the term, before entering upon the duties of the office, shall make bond in the amount and with such surety as is required by this code.
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