§ 11-51-12 — Filing of List in Circuit Court; Entry of Civil Actions for Assessments on Trial Docket; Issuance, Execution, and Return of Summons Notifying Owners of Institution of Proceedings Against Property Generally

Alabama § 11-51-12

• Jurisdiction: Alabama
• Title 11: Counties and Municipal Corporations
• Ch. 51: Taxation
• Art. 1: Property Taxes
• Div. 1: General Provisions

Text

Such lists shall be filed with the register or clerk of the circuit court. The register or clerk shall cause to be entered on the trial docket in such court in a well-bound book kept for that purpose a civil action for each assessment of property of the city or town against such property so assessed. Said docket shall show the amount of the taxes sought to be collected, a description of the property and the name of the owner, if known.
Upon the filing of the certificate, the register or clerk is directed to issue a summons, as in other civil actions, containing a description of the property and notifying each owner of the filing of the proceedings against his property. Only one summons, however, shall be necessary if two or more pieces of property are assessed to the same owner. Such summons shall forthwith be executed by the sheriff and returned to the register within 10 days.

Legislative History

(Code 1907, §1320; Code 1923, §2135; Code 1940, T. 37, §681.)