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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-5-14

Levy and Sale of Personal Property - Time; Notice; Location

Official textalison.legislature.state.al.us

# (a)

After January 1 of each year, the tax collecting official may 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 certified mail and by posting on an online website controlled by the tax collecting official and accessible from the tax collecting official’s website.

# (b)

The tax collecting official shall sell the property, or as much of the property as may be necessary to satisfy the taxes, fees, and expenses of the sale, including the expenses of keeping the property and moving the property to the place of sale in front of the courthouse of the county, or at the residence or place of business of the delinquent taxpayer, or at any other place in the precinct in which the notice was posted, at public outcry to the highest bidder. Property sold under this section is not subject to redemption. For making such sale, the tax collecting official shall be allowed a fee of five dollars ($5), to be collected out of the property.

# (c)

In lieu of physically securing the property or storing or transporting the property to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the property to be sold.

# (d)

The taxpayer, at any time before the sale, may pay the taxes, interest, fees, and expenses, including the tax collecting official’s fees for the sale, the same as if it had been made, and thereby discharge the levy.

# (e)

A person who knowingly removes, destroys, or defaces personal property subject to levy and sale under this section or who, on the date of the sale of the personal property, knowingly interferes with or obstructs the tax collecting official or sheriff, or an agent or deputy thereof, from accessing or selling the property is guilty of a Class B misdemeanor.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §201; Acts 1980, No. 80-630, p. 1087, §3; Acts 1990, No. 90-535, p. 837, §1; Act 2021-515, §3.

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In this chapter (40 sections)
  1. 40-5-1 · Definitions
  2. 40-5-2 · Deputies
  3. 40-5-3 · Bonds
  4. 40-5-4 · Commissions
  5. 40-5-5 · Disposition of Fees Paid to Collector on a Salary Basis
  6. 40-5-6 · Fees for Demand on Delinquent Taxpayers and for Levy and Sale…
  7. 40-5-7 · Demand on Delinquent Taxpayers
  8. 40-5-8 · Costs on Payment of Delinquent Taxes
  9. 40-5-9 · Interest on Delinquent Taxes
  10. 40-5-10 · Receipts on Payment of Delinquent Taxes
  11. 40-5-11 · Historic File of Individual Tax Payments
  12. 40-5-12 · Payments by Purchasers, Lien Holders or Mortgagees of Real…
  13. 40-5-13 · Payment When Parcels of Real Estate Listed Separately
  14. 40-5-14 · Levy and Sale of Personal Property - Time; Notice; Location
  15. 40-5-15 · Levy and Sale of Personal Property - Application and…
  16. 40-5-16 · Levy and Sale of Personal Property - Shares of Stock
  17. 40-5-17 · Levy and Sale of Personal Property - When Delinquent Taxpayer…
  18. 40-5-18 · Levy and Sale of Personal Property - No Property Exempt
  19. 40-5-19 · Sale of Real Property If Personalty Insufficient
  20. 40-5-20 · Garnishment of Delinquent Taxpayers - Account for Delinquent…
  21. 40-5-21 · Garnishment of Delinquent Taxpayers - Procedure
  22. 40-5-22 · Garnishment of Delinquent Taxpayers - Fees
  23. 40-5-23 · Annual Report - List of Insolvents; Publication;…
  24. 40-5-24 · Annual Report - Examination and Approval
  25. 40-5-25 · List of Insolvents and List of Errors in Assessments -…
  26. 40-5-26 · New Accounts of Insolvent Taxes and Taxes in Litigation
  27. 40-5-27 · Presiding Officer of County Commission to Deliver List of…
  28. 40-5-28 · Collection of Insolvent Taxes
  29. 40-5-29 · Final Report of Uncollected Insolvent Taxes and Taxes in…
  30. 40-5-30 · Report When Collector Retires from Office
  31. 40-5-31 · Duty of Tax Collecting Official When Collection of Taxes…
  32. 40-5-32 · Partial Payments; Notice of Balance Due
  33. 40-5-33 · Collection and Report of Countywide and School District Taxes
  34. 40-5-34 · Assessment and Collection of Escaped Taxes
  35. 40-5-35 · Assessment and Collection of Escaped Taxes - Report to…
  36. 40-5-36 · Reports and Disbursements
  37. 40-5-37 · Reports and Payments into Particular Treasuries - Failure to…
  38. 40-5-38 · Death of Collector
  39. 40-5-39 · Special Taxes - Receipts on Collection of Special Taxes
  40. 40-5-40 · Special Taxes - Payments on Collection
Full table of contents →