Alabama · Through Act 2026-611

Ala. Code § 11-51-2: When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes.

Where this section sits in the code

Title 11 Counties and Municipal Corporations.
Title 2 Provisions Applicable to Municipal Corporations Only.
Chapter 51 Taxation.
Article 1 Property Taxes.
Division 1 General Provisions.

After assessment, taxes shall become due on December 1 and delinquent on January 1 following, and, if assessment has been made during the month of May, taxes shall become due on October 1 and delinquent on January 1 following and in either case shall, after becoming delinquent, bear the legal rate of interest.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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