Alabama Code 40-5-7. Demand on delinquent taxpayers
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Alabama Code 40-5-7
- 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
- writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
After January 1, the tax collecting official shall make a demand in writing by first class mail upon delinquent taxpayers or their agents charged with the duty of paying their taxes. The demand fee shall be five dollars ($5) for each property. It shall be the duty of the delinquent taxpayer to pay the taxes and fees assessed and charged against the taxpayer, but failure to comply with the requirements of this section shall not invalidate the title to any property sold for taxes.