§ 40-5-1 Definitions
§ 40-5-2 Deputies
§ 40-5-3 Bonds
§ 40-5-4 Commissions
§ 40-5-7 Demand on delinquent taxpayers
§ 40-5-8 Costs on payment of delinquent taxes
§ 40-5-9 Interest on delinquent taxes
§ 40-5-10 Receipts on payment of delinquent taxes
§ 40-5-11 Historic file of individual tax payments
§ 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate
§ 40-5-13 Payment when parcels of real estate listed separately
§ 40-5-14 Levy and sale of personal property – Time; notice; location
§ 40-5-15 Levy and sale of personal property – Application and disposition of proceeds
§ 40-5-17 Levy and sale of personal property – When delinquent taxpayer has left county
§ 40-5-18 Levy and sale of personal property – No property exempt
§ 40-5-19 Sale of real property if personalty insufficient
§ 40-5-20 Garnishment of delinquent taxpayers – Account for delinquent taxes; notice
§ 40-5-21 Garnishment of delinquent taxpayers – Procedure
§ 40-5-22 Garnishment of delinquent taxpayers – Fees
§ 40-5-23 Annual report – List of insolvents; publication; advertisement costs; certification
§ 40-5-24 Annual report – Examination and approval
§ 40-5-26 New accounts of insolvent taxes and taxes in litigation
§ 40-5-29 Final report of uncollected insolvent taxes and taxes in litigation
§ 40-5-31 Duty of tax collecting official when collection of taxes endangered
§ 40-5-32 Partial payments; notice of balance due
§ 40-5-34 Assessment and collection of escaped taxes
§ 40-5-36 Reports and disbursements
§ 40-5-41 Notification when special taxes no longer required
§ 40-5-42 Collection of taxes by action
§ 40-5-44 Final settlements and payments by tax collecting officials
§ 40-5-45 Mileage as part of final settlement
§ 40-5-47 Collection of ad valorem tax revenues earmarked for support of fire protection and emergency services
§ 40-5-48 Disbursement of ad valorem tax collections; disbursement of manufactured home fees, commissions, or penalties
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Terms Used In Alabama Code > Title 40 > Chapter 5 - Tax Collectors

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Ex officio: Literally, by virtue of one's office.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • month: means a calendar month. See Alabama Code 1-1-1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • oath: includes affirmation. See Alabama Code 1-1-1
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • Venue: The geographical location in which a case is tried.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.