(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.

Attorney's Note

Under the Alabama Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class B misdemeanorup to 6 monthsup to $3,000
For details, see Ala. Code § 13A-5-7

Terms Used In Alabama Code 40-5-14

  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • 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
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • 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
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
(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.
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