Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-5-19

Sale of Real Property If Personalty Insufficient

Official textalison.legislature.state.al.us

# (a)

When no personal property can be found out of which the taxes of any delinquent taxpayer can be collected, or an amount insufficient to fully satisfy the taxes, the real estate of the delinquent taxpayer or the real estate upon which the delinquent taxpayer’s taxes are a lien shall be sold for the payment of the taxes, or of the balance due thereon, as provided in this chapter.

# (b)

Notwithstanding subsection (a), the failure of the tax collecting official to exhaust the personal property of the delinquent taxpayer does not invalidate the sale of any real estate.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §208; Act 2021-515, §3.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
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 →