Alabama § 40-5-7 - Demand on Delinquent Taxpayers.
Full text of Alabama Code of Alabama § 40-5-7 — Demand on Delinquent Taxpayers., with citation guidance and answers to common questions.
§ 40-5-7. Demand on Delinquent Taxpayers.
After January 1, the tax collecting official shall make a demand in writing by first class mail upon delinquent taxpayers or their agents charged with the duty of paying their taxes. The demand fee shall be five dollars ($5) for each property. It shall be the duty of the delinquent taxpayer to pay the taxes and fees assessed and charged against the taxpayer, but failure to comply with the requirements of this section shall not invalidate the title to any property sold for taxes.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-5-7
What does Code of Alabama § 40-5-7 cover?
Section 40-5-7 ("Demand on Delinquent Taxpayers.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-5-7?
A common citation format is "Code of Alabama § 40-5-7" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-5-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.