Alabama § 11-51-54 - Maintenance, Etc., of Separate Accounts and Funds for General and Special Taxes.
Full text of Alabama Code of Alabama § 11-51-54 — Maintenance, Etc., of Separate Accounts and Funds for General and Special Taxes., with citation guidance and answers to common questions.
§ 11-51-54. Maintenance, Etc., of Separate Accounts and Funds for General and Special Taxes.
The county tax collector shall not be required to make or keep a separate account of any special taxes collected for any such municipalities but shall keep such account only in gross of the total tax levied by the municipality.
If any part of the tax collected by the municipality is set apart by law for any special purpose, the treasurers or persons acting as such for such municipalities shall, as the law may direct, keep a separate account and distinct fund, as required by law, arrived at and set apart by the treasurers from the amount paid into the treasury by the tax collector in proportion as such special tax levied bears to the total taxes levied by such municipalities, and the special taxes received by such treasurers shall be disbursed by them as required by law.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 11-51-54
What does Code of Alabama § 11-51-54 cover?
Section 11-51-54 ("Maintenance, Etc., of Separate Accounts and Funds for General and 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 § 11-51-54?
A common citation format is "Code of Alabama § 11-51-54" (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 § 11-51-54 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.