{"data":{"id":"us-al/ala.-code-11-51-2","jurisdiction":"us-al","citation":"Ala. Code § 11-51-2","heading":"When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes.","body":"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.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-2","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"111d0d4f890065c139cea726196e1659a3711fa80cf85538fa9c2fe37fdf77b9","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-1","next":"us-al/ala.-code-11-51-3"},"notice":"GroundRules: Original legal text. Not legal advice."}