(a) A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi-monthly report.
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Terms Used In Alabama Code 40-5-48

  • following: means next after. See Alabama Code 1-1-1
  • month: means a calendar month. See Alabama Code 1-1-1
  • Probate: Proving a will
  • 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
(b) A tax collecting official who has the responsibility to assess and collect the ad valorem tax on motor vehicles under Section 40-12-253 and to also collect the annual motor vehicle license taxes and registration fees under Section 40-12-242 shall disburse all ad valorem tax collections as provided under Sections 40-5-4 and 40-4-2 during the same time period set out under Section probate judge” class=”unlinked-ref” datatype=”S” sessionyear=”2022″ statecd=”AL” title=”40″>40-12-269.
(c) Manufactured home fees, commissions, or penalties charged and collected pursuant to Section 40-12-255 shall be disbursed on or before the twentieth day of the following month.
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