§ 40-5-23 — Annual Report - List of Insolvents; Publication; Advertisement Costs; Certification

(a)(1) On or before the first regular county commission meeting in June of the current tax year, the tax collecting official shall submit a report to the county commission on a form provided by the Department of Revenue showing all errors in assessments, taxes in litigation, insolvents, lands bid in to the state, and tax liens that were not auctioned or sold, including a list of insolvents.
(2) The list of insolvents required to be reported in subdivision (1) shall include the name, residential or business address, and all taxes, cost, and interest charged against each listed person. The tax collecting official shall cause the list to be published for two weeks in July on a website of the tax collecting official or the county website of which the tax collecting official has access, or in a local newspaper published and printed in the county.
(3) A tax collecting official who fails to publish and display the list of insolvents as required in subdivision (2) shall be guilty of a Class C misdemeanor.
(b) The cost, if any, for advertisement of the list of insolvents required under this section shall be paid from the county general fund and any money collected from insolvents shall include the cost of advertisement and repaid to the county general fund.
(c) All reports submitted to the county commission under this section shall be certified by the tax collecting official and forwarded to the Comptroller upon the tax collecting official’s final settlement to allow credits to the tax collecting official.

Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §209; Act 2021-515, §3.)