{"data":{"id":"us-al/ala.-code-11-51-53","jurisdiction":"us-al","citation":"Ala. Code § 11-51-53","heading":"Annual Settlement by Tax Collector and Payment of Balance of Taxes Collected.","body":"The county tax collector must each year make a final settlement under oath with the treasurers of such municipalities at the time he is required to make settlement with the state and then pay over to the treasurers of such municipalities the balance of the municipal taxes due from him as such tax collector and not paid over prior to that date according to the tax books in the office of the judge of probate of that county in which such municipalities are situated.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-53","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"339664801a6a231b66fdd218e8db84344c4b69ebd8891598054b9878f1d83ffb","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-52","next":"us-al/ala.-code-11-51-54"},"notice":"GroundRules: Original legal text. Not legal advice."}