(a) When a tax collecting official has information that any person owing taxes in the county, whether due or not, has left the county, the tax collecting official shall make out and certify to the judge of probate a bill against the person and procure the approval of the bill by the judge of probate in all respects as provided in Section 40-5-31. The bill shall operate as a writ of fieri facias.
Terms Used In Alabama Code 40-5-17
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
Probate: Proving a will
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
Writ: A formal written command, issued from the court, requiring the performance of a specific act.
(b) The writ may be executed by the tax collecting official if the assessed personal property of the taxpayer is found in the county of the tax collecting official.(c) The tax collecting official may forward a copy of the writ to the tax collecting official of any other county in which the delinquent taxpayer has any property, and the tax collecting official of the other county, on receipt of the writ, shall file the writ for record in the probate office in his or her county and shall give notice to the delinquent taxpayer in person or by certified or registered mail, return receipt demanded.(d) On failure of the delinquent taxpayer to satisfy after 30 days from the date of the notice, the taxes, fees, and costs due under the writ, in addition to the recording fee and a fee of five dollars ($5) for executing the writ, the tax collecting official shall proceed to execute the writ as if issued in his or her county. The tax collecting official shall remit collections thereon to the tax collecting official sending the writ.
