{"data":{"id":"us-al/ala.-code-40-5-1","jurisdiction":"us-al","citation":"Ala. Code § 40-5-1","heading":"Definitions.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 5 Tax Collectors."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-5-1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"4ece9871a1591b87598b9a05235700b807b6f38d8664b3b20516297d27a8d1ae","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-4-8","next":"us-al/ala.-code-40-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}