GroundRules
Ala. Code § 40-5-1: Definitions.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 5 Tax Collectors.
As used in this chapter, the term “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.
Collected 2026-09-03T14:01:51Z. Source file · JSON