Alabama § 11-51-22 Assessments Against Property, Etc., for Escaped Taxes Authorized; Collection Thereof; Reassessment of Property Because of Informality or Irregularity in Assessment Authorized

Alabama Statutes

§ 11-51-22 — Assessments Against Property, Etc., for Escaped Taxes Authorized; Collection Thereof; Reassessment of Property Because of Informality or Irregularity in Assessment Authorized

Alabama § 11-51-22

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 51Taxation

Art. 1Property Taxes

Div. 1General Provisions

This text of Alabama § 11-51-22 (Assessments Against Property, Etc., for Escaped Taxes Authorized; Collection Thereof; Reassessment of Property Because of Informality or Irregularity in Assessment Authorized) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-51-22 (2026).

Text

(a)At any time within five years after property has escaped taxation, the council or other governing body or board of assessors shall have the right to make assessments against such property for such escaped taxes or against the person owning such property, and such taxes shall be collected by certification to the circuit court or by levy of execution and sale as provided in this article.

(b)For any informality or irregularity in any assessment, the council or other governing body or board of assessors shall have the right to make a reassessment against such property at any time within five years.

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(a) At any time within five years after property has escaped taxation, the council or other governing body or board of assessors shall have the right to make assessments against such property for such escaped taxes or against the person owning such property, and such taxes shall be collected by certification to the circuit court or by levy of execution and sale as provided in this article.
(b) For any informality or irregularity in any assessment, the council or other governing body or board of assessors shall have the right to make a reassessment against such property at any time within five years.