Ala. Code § 11-51-67: Proceedings for Sale of Land for Payment of Taxes - Entry in Books of Department of Revenue of Municipal Taxes Due on Property; Amount for Which Property to Be Sold.
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 2 Optional Method for Levy and Collection of Property Taxes.
The Department of Revenue shall enter in the books caused to be prepared by said department under the provisions and requirements of law, in regard to state and county taxes, the amount of municipal taxes due on the property described in the books in the same manner and way as it is required to enter the amount of state and county taxes due thereon, and in making sales of said property the amount at which the property is sold shall not be less than the whole amount of taxes, including such municipal taxes, interest, costs, and officer’s fees as provided for and required to be paid in the case of redemption of such land.
Collected 2026-09-03T14:01:51Z. Source file · JSON