Levy and Sale of Personal Property - No Property Exempt

Official textalison.legislature.state.al.us

No property is exempt from the levy and sale for the payment of taxes and the fees and charges that are lawfully incurred in assessing and collecting the taxes against the owner of the property.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §203; Act 2021-515, §3.

Source: view the official text

In this chapter (40 sections)

40-5-1 · Definitions
40-5-2 · Deputies
40-5-3 · Bonds
40-5-4 · Commissions
40-5-5 · Disposition of Fees Paid to Collector on a Salary Basis
40-5-6 · Fees for Demand on Delinquent Taxpayers and for Levy and Sale…
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…
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…
40-5-16 · Levy and Sale of Personal Property - Shares of Stock
40-5-17 · Levy and Sale of Personal Property - When Delinquent Taxpayer…
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…
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;…
40-5-24 · Annual Report - Examination and Approval
40-5-25 · List of Insolvents and List of Errors in Assessments -…
40-5-26 · New Accounts of Insolvent Taxes and Taxes in Litigation
40-5-27 · Presiding Officer of County Commission to Deliver List of…
40-5-28 · Collection of Insolvent Taxes
40-5-29 · Final Report of Uncollected Insolvent Taxes and Taxes in…
40-5-30 · Report When Collector Retires from Office
40-5-31 · Duty of Tax Collecting Official When Collection of Taxes…
40-5-32 · Partial Payments; Notice of Balance Due
40-5-33 · Collection and Report of Countywide and School District Taxes
40-5-34 · Assessment and Collection of Escaped Taxes
40-5-35 · Assessment and Collection of Escaped Taxes - Report to…
40-5-36 · Reports and Disbursements
40-5-37 · Reports and Payments into Particular Treasuries - Failure to…
40-5-38 · Death of Collector
40-5-39 · Special Taxes - Receipts on Collection of Special Taxes
40-5-40 · Special Taxes - Payments on Collection

Full table of contents →