§ 11-51-7 — Effect of Assessments and Enforcement Thereof by Levy of Execution Upon and Sale of Property Generally; Right of Redemption of Owner of Property Sold Generally

Alabama § 11-51-7

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

Text

After the assessment has been corrected by the council or other governing body or board of assessors, it has the force and effect of a judgment against the property, real or personal, assessed and against the person owning the same and, at any time within five years after delinquency, may be enforced by an execution issued by the clerk to be levied upon the property, real or personal, which was so assessed for taxation if to be found and, if not, then upon any other property, real or personal, belonging to the person against whom such taxes were assessed.
The execution may be in form provided by the council or other governing body, and may be levied by the chief of police or other person designated by the council or other governing body, and the property so levied upon may be sold by such officer upon notice required by law for the sale of the same class of property by the sheriff at a time and place designated in the notice. The owner of real property sold under an execution issued in accordance with this section shall have the right of redemption provided for in the sale of real property for the payment of state and county taxes.
Nothing in this section shall be construed to be the exclusive remedy for the collection of taxes.

Legislative History

(Code 1907, §1313; Acts 1923, No. 205, p. 217; Code 1923, §2128; Code 1940, T. 37, §674.)