How is Sale of Tax Liens for Collection Delinquent Property Tax handled?
Notice: Sale of Tax Liens for Collecting Delinquent Property Tax
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Title 40-10-180(b) Code of Alabama The tax collecting official of each county shall have the sole authority to decide whether his or her county shall utilize the sale of a tax lien or the sale of property to collect delinquent property taxes and the method decided shall apply to all property in that county for that year and future years unless notice is given that changes the method as prescribed.
As the tax collecting official for Bullock County, please accept this notice as a declaration of my intentions to conduct a Tax Lien Auction and Sale for the collection of delinquent taxes for the year 2020-2021 forward. Title 40-10-180(c) Code of Alabama requires this notice be advertised once a week for three consecutive weeks, prior to October 1, 2020, in a newspaper with general circulation of the said county, or on the tax collecting official's website.
Neara S. Reed
Revenue Commissioner, Bullock County
Sept 8th, 2020
What is real property?
Land and all things thereunto pertaining, all structures, and all things annexed or attached thereto which would pass to a vendee by the conveyance of the land or property - Code of Ala, 1975, Section 40-1-1.
What is personal property?
All things other than real property - Code of Ala, 1975, Section 40-1-1. Some categories are easily distinguished from real and some are not.
Is all personal property taxed in Alabama?
No. There are a number of exceptions. See Code of Ala, 1975, Title 40, Chapter 9.
Are supplies assessed?
Yes. The supplies on hand as of 10/1 must be reported. Supplies are assessed at 20% of cost.
Where are some places I can study the Code of Alabama?
The Alabama Legislative Information System some local libraries and the fifth floor of the 2121 Building on 8th Ave. North in Birmingham.
The Ala. Dept. of Revenue Property Tax Division is the originator of rules and regulations concerning taxation in Alabama.
How can I get a form to file my return?
Contact your county courthouse or download from the Alabama Dept. of Revenue.