Alabama § 11-51-49 Preparation and Contents of Certificate of Assessment

Alabama Statutes

§ 11-51-49 — Preparation and Contents of Certificate of Assessment

Alabama § 11-51-49

JurisdictionAlabama

Title 11Counties and Municipal Corporations

Ch. 51Taxation

Art. 1Property Taxes

Div. 2Optional Method for Levy and Collection of Property Taxes

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Bluebook

Ala. Code § 11-51-49 (2026).

Text

The presiding officer of the county commission having jurisdiction over the tax assessments in such county and required to make certificates in regard thereto shall embrace in such certificate the amount of municipal taxes which shall be owing to such municipalities for the next succeeding tax year, which certificate, after certifying the amount of state, county, and special tax, shall continue in substance as follows: “The amount of municipal taxes for the City (or Town) of _____ for the next municipal tax year is $_____, the total amount, and this certificate shall be a warrant to the tax collector of _____ County to proceed to collect such municipal taxes in the manner directed by law when due.”

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The presiding officer of the county commission having jurisdiction over the tax assessments in such county and required to make certificates in regard thereto shall embrace in such certificate the amount of municipal taxes which shall be owing to such municipalities for the next succeeding tax year, which certificate, after certifying the amount of state, county, and special tax, shall continue in substance as follows: “The amount of municipal taxes for the City (or Town) of _____ for the next municipal tax year is $_____, the total amount, and this certificate shall be a warrant to the tax collector of _____ County to proceed to collect such municipal taxes in the manner directed by law when due.”