§ 9-9-32 — Levy of Annual Installment of Tax; Form of Certificate and Order Directing Collection of Tax; Preparation of Tax Record; Proceedings as to Delinquencies

Alabama § 9-9-32

• Jurisdiction: Alabama
• Title 9: Conservation and Natural Resources
• Ch. 9: Water Management and Drainage
• Art. 1: Water Management Districts

Text

(a) The said board of water management commissioners shall each year thereafter determine, order and levy the amount of the annual installment of the total taxes under Section 9-9-31, which shall become due and be collected during said year at the same time that state and county taxes are due and collected and which shall be evidenced and certified by the said board as provided in this section. Prior to the first Monday in October of each year, one copy of the water management tax book shall be delivered to the tax collector of each county in which benefited lands and other benefited property of said district are situated after the judge of the court of probate of the county in which the district was organized has affixed his signature to the certificate and order directing the collection of said tax, and said tax shall thereupon have the force and effect of a judgment as in the case of state and county taxes.
(b) The certificate and order directing the collection of said installment tax shall be in substantially the following form:
“State of Alabama
County of _____
To _____ Tax Collector of _____ County:
This is to certify that by virtue and authority of the Alabama Water Management Law, the board of water management commissioners of _____ Water Management District, _____ County (or Counties), of Alabama, have and do hereby levy the sum of $___ as the annual installment of tax for the year 2__, of the total tax levied under the provisions of said article, which said total tax has heretofore been certified to the Court of Probate of _____ County, and said board of water management commissioners by and under the authority of the same law have levied also the sum of $___ as a maintenance tax for said year; said annual installment of tax and maintenance tax on the real estate and other property situated in your county are set out in the following table, in which are: first, the names of the supposed owners of said lands and other property; second, the description of said lands and other property opposite the names of said owners; third, the amount of said installment of tax levied on each tract of real estate or other property; and fourth, the amount of maintenance tax levied against the same (here insert the schedule after which the balance of the certificate shall appear). The said taxes shall be collectible and payable the present year at the same time that state and county taxes are due and collected, and you are directed and ordered to demand and collect the said taxes at the same time you demand and collect the state and county taxes due on the same lands and other property, and this water management tax book shall be your warrant and authority for making such demand and collection. Witness the signature of the judge of the court of probate of the county in which the district was organized and the President of the said board of water management commissioners, attested by the seal of said district and the signature of the secretary of said board, this the ____ day of _____, A.D., 2____
_________________
Judge of the Court of Probate
ATTEST:
________
County, Alabama
____________
_____________
Secretary of the District
President of the District.”
(c) In preparing the water management tax record provided for by this section, the board of water management commissioners shall show in properly ruled columns:
(1) The names of the owners of said land and other property as they appeared in the report of the board of viewers;
(2) The description of the said lands and other property opposite the names of said owners;
(3) The amount of said annual installment tax levied for each tract or piece of property;
(4) The amount of maintenance tax;
(5) A blank column in which the collector shall record the several amounts as collected by him;
(6) A blank column in which the collector shall record the date of payment of the different sums; and
(7) A blank column in which the collector shall record the names of the person or persons paying the several amounts; provided, that mistakes in the names of the owners appearing in the water management tax book shall not invalidate the assessment.
The columns in which the annual installment tax appears shall be correctly totaled. The said certificate and table shall be prepared in the form of a well-bound book, which shall be endorsed and named “Water Management Tax Book, _____ Water Management District, _____ County (or Counties), Alabama, for the year 2__,” which endorsement shall also be printed at the top of each page of said book.
(d) All taxes provided for in this article shall constitute a lien equal in dignity with the lien for general state and county taxes upon the lands assessed; and, except as provided in this article, they shall be collected in the same manner and by the same officials as state and county taxes are collected. The said taxes shall be due and payable on the first Monday in October of each year; and, if the same shall not be paid in full by December 31 following, they shall become delinquent and, when so delinquent, shall bear a penalty of two percent per month until paid, each fractional month being counted as a full month. It shall be the duty of the tax collector to sell the land or lands so delinquent, the sale of lands for failure to pay such taxes and penalty to be made at the courthouse door of the county in which the lands are situated between the hours of 11:00 A.M. and 4:00 P.M. the first Monday in February of each year; and, if for any reasonable cause the same cannot be made on that date, the sale may be continued from day to day for not exceeding four days or the lands may be readvertised and sold on the first Monday in March succeeding, during the same hours, without any order therefor, and the sale of such lands for water management taxes and penalties or any installment thereof shall be made subject to the lien of any unpaid state, county or city taxes due thereon, and the sale of lands for any state, county or city taxes due thereon shall be subject to the lien of any taxes or installments thereof levied under this article. In all other respects, except as to the time of sale of lands and the two percent penalty for each month’s delinquency or part thereof, the existing law as to the collection of state and county taxes shall have application to the collection of water management assessments under this article. It shall be the duty of the sheriff or tax collector to pay over to the district treasurer promptly the money so collected by him upon said tax assessments to the end that the said treasurer may have funds in his hand to meet the payment of interest and principal due upon any outstanding bonds as they mature. If at such sale or sales no bidder is found who will bid the amount of water management tax, interest, penalty and costs due thereon, the land shall not be sold but shall be reoffered the next year.

Legislative History

(Acts 1965, No. 685, p. 1246, §25.)