{"data":{"id":"us-al/ala.-code-11-51-57","jurisdiction":"us-al","citation":"Ala. Code § 11-51-57","heading":"Preparation, Etc., of List of Insolvents, Etc.","body":"The presiding officer of the county commission shall embrace in the list of insolvent taxes allowed which he is required to furnish to the collector under the provisions of law in regard to state and county taxes and as a part of such list the name of each insolvent taxpayer of such municipal taxes and the amount of such municipal taxes and costs, if any, due from the insolvent to such municipalities.","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=11-51-57","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"cb7f6d7895153cf430276f44c37b39d7d43599cc804a1b422c26a71cecd27ccf","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-56","next":"us-al/ala.-code-11-51-58"},"notice":"GroundRules: Original legal text. Not legal advice."}