GroundRules
Ala. Code § 40-5-9: Interest on Delinquent Taxes.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 5 Tax Collectors.
Notwithstanding Section 40-1-44, all ad valorem taxes becoming delinquent bear interest at the rate of 12 percent per annum. The interest shall be added to and collected as part of the taxes and shall be reported in the manner prescribed by the Comptroller.
Collected 2026-09-03T14:01:51Z. Source file · JSON