Ala. Code § 11-51-55: Crediting of Tax Collector with Municipal Taxes on Assessment List and with Taxes in Litigation Generally.

The county commission shall, in discharging the duties imposed upon it under the provisions of law in regard to state and county officers, credit the tax collector with municipal taxes contained in such assessment list and with taxes in litigation in the same manner and way and under the same conditions that credits are required to be given in favor of the collector of the county taxes shown in the assessment list.