Alabama Statutes
§ 11-51-2 — When Taxes Due and Delinquent; Interest Rate on Delinquent Taxes
Alabama·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 1 Property Taxes·Div. 1 General Provisions
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.
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Legislative History
(Code 1907, §1312; Code 1923, §2125; Code 1940, T. 37, §671; Acts 1945, No. 482, p. 719, §2.)
Nearby Sections
15
§ 11-1-1
Number and Names of Counties§ 11-1-2
County Declared a Body Corporate