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Final Report of Uncollected Insolvent Taxes and Taxes in Litigation .

Ala. Code § 40-5-29
in effect
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40-5-29. Final Report of Uncollected Insolvent Taxes and Taxes in Litigation . At the first regular meeting of the county commission in January of the year next succeeding, the tax collecting official shall make a final report of the uncollected insolvent taxes and taxes in litigation. The county commission shall issue a credit to the tax collecting official for the satisfaction of final settlement with the Comptroller. The accounts of taxes in litigation that are remaining shall be kept in a manner as prescribed by the Comptroller. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §215; Act 2021-515, §7.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-5-29Fetched: 10/20/2026

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