§ 40-5-24 — Annual Report - Examination and Approval

Alabama § 40-5-24

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 5: Tax Collectors

Text

(a) The county commission shall make a careful examination of all reports submitted to the county commission pursuant to Section 40-5-23 and, in consultation with the tax collecting official, shall determine which taxes on insolvents on the list could not be collected.
(b) The county commission shall direct the tax collecting official to provide to the official responsible for issuing state, county, and municipal business or manufacturing licenses that no license shall be issued for any person that has insolvent status until confirmation is provided by the tax collecting official that the insolvent’s taxes have been paid. As provided in this subsection, payment of insolvent taxes includes all taxes, fees, and interest that have accrued and any cost incurred to collect the taxes.
(c) After all reports have been examined and approved, the county commission shall provide a letter of approval and acceptance for credits to the Comptroller for final settlement for the tax collecting official.

Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §210; Act 2021-515, §3.)