Alabama § 45-36-242 Late Payment Penalty

Alabama Statutes

§ 45-36-242 — Late Payment Penalty

Alabama § 45-36-242

JurisdictionAlabama

Title 45Local Laws

Ch. 36Jackson County

Art. 24Taxation

Part 3Tax, Ad Valorem

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Bluebook

Ala. Code § 45-36-242 (2026).

Text

(a)In addition to any penalty heretofore imposed by law for the late payment of ad valorem taxes in Jackson County, the county commission may impose a delinquent payment penalty in the amount of two dollars ($2) per day on that portion of ad valorem taxes due to the county as prescribed on each bill of assessment distributed, as provided by law, to real property owners in the county. The additional penalty hereby imposed for late payment of the county portion of any ad valorem taxes due shall be administered and collected in the same manner as now prescribed by law for any existing delinquent payment penalties on the taxes including the placement of liens on properties on which payment of the taxes may be delinquent. It is the express intent of this section that the additional penalty her

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(a) In addition to any penalty heretofore imposed by law for the late payment of ad valorem taxes in Jackson County, the county commission may impose a delinquent payment penalty in the amount of two dollars ($2) per day on that portion of ad valorem taxes due to the county as prescribed on each bill of assessment distributed, as provided by law, to real property owners in the county. The additional penalty hereby imposed for late payment of the county portion of any ad valorem taxes due shall be administered and collected in the same manner as now prescribed by law for any existing delinquent payment penalties on the taxes including the placement of liens on properties on which payment of the taxes may be delinquent. It is the express intent of this section that the additional penalty herein imposed shall apply only to the county portion of any ad valorem taxes due and payable as provided by law and the additional penalty shall not be applicable to any state or local ad valorem taxes due and payable as provided by law.
(b) The proceeds of the additional penalty on the county ad valorem taxes imposed by this section, less costs of administration, shall be deposited to the county general fund for general county government operations.