Alabama § 11-51-59 - Final Report by Tax Collector as to Uncollected Balances of Insolvent Taxes and Taxes in Litigation; Crediting of Tax Collector for Same.
Full text of Alabama Code of Alabama § 11-51-59 — Final Report by Tax Collector as to Uncollected Balances of Insolvent Taxes and Taxes in Litigation; Crediting of Tax Collector for Same., with citation guidance and answers to common questions.
§ 11-51-59. Final Report by Tax Collector as to Uncollected Balances of Insolvent Taxes and Taxes in Litigation; Crediting of Tax Collector for Same.
At the same time the county tax collector makes final report of the uncollected balance of insolvent taxes as provided by law for state and county taxes to the county commission, he shall embrace in and as a part of said report the uncollected balance of insolvent municipal taxes and taxes in litigation in the same manner and way as he is required to make for state and county taxes, including the taxes still in litigation, and the county commission shall allow the collector credit for insolvent municipal taxes and taxes in litigation in the same manner and way as the county commission is authorized to allow credits for insolvent county taxes and taxes in litigation.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 11-51-59
What does Code of Alabama § 11-51-59 cover?
Section 11-51-59 ("Final Report by Tax Collector as to Uncollected Balances of Insolvent Taxes and Taxes in Litigation; Crediting of Tax Collector for Same.") 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 § 11-51-59?
A common citation format is "Code of Alabama § 11-51-59" (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 § 11-51-59 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.