Alabama § 11-51-28 - Requirement as to Separation in Levy, Collection, and Disbursement of General and Special Taxes; Disposition of Excess Proceeds from Special Taxes.
Full text of Alabama Code of Alabama § 11-51-28 — Requirement as to Separation in Levy, Collection, and Disbursement of General and Special Taxes; Disposition of Excess Proceeds from Special Taxes., with citation guidance and answers to common questions.
§ 11-51-28. Requirement as to Separation in Levy, Collection, and Disbursement of General and Special Taxes; Disposition of Excess Proceeds from Special Taxes.
Unless otherwise provided by law or its charter, when a special tax is levied by a town or city for any purpose, the levy, collection, and disbursement thereof shall be kept separate in all respects from the levy, collection, and disbursement of general municipal taxes, and all moneys, books, receipts, vouchers, and warrants relating thereto shall be kept separate and shall express on their face that they relate to the special tax and state the object of the tax, but the same officers may act in the levy, assessment, collection, and disbursement of the general and special taxes, unless otherwise provided. If, after the purpose of the special tax is accomplished, there remains a balance over, it shall be transferred to the general fund of the municipality.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 11-51-28
What does Code of Alabama § 11-51-28 cover?
Section 11-51-28 ("Requirement as to Separation in Levy, Collection, and Disbursement of General and Special Taxes; Disposition of Excess Proceeds from Special Taxes.") 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 § 11-51-28?
A common citation format is "Code of Alabama § 11-51-28" (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 § 11-51-28 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.