Alabama § 45-36-242 - Late Payment Penalty.
Full text of Alabama Code of Alabama § 45-36-242 — Late Payment Penalty., with citation guidance and answers to common questions.
§ 45-36-242. Late Payment Penalty.
(a) In addition to any penalty heretofore imposed by law for the late payment of ad valorem taxes in Jackson County, the county commission may impose a delinquent payment penalty in the amount of two dollars ($2) per day on that portion of ad valorem taxes due to the county as prescribed on each bill of assessment distributed, as provided by law, to real property owners in the county. The additional penalty hereby imposed for late payment of the county portion of any ad valorem taxes due shall be administered and collected in the same manner as now prescribed by law for any existing delinquent payment penalties on the taxes including the placement of liens on properties on which payment of the taxes may be delinquent. It is the express intent of this section that the additional penalty herein imposed shall apply only to the county portion of any ad valorem taxes due and payable as provided by law and the additional penalty shall not be applicable to any state or local ad valorem taxes due and payable as provided by law.
(b) The proceeds of the additional penalty on the county ad valorem taxes imposed by this section, less costs of administration, shall be deposited to the county general fund for general county government operations.
Frequently Asked Questions About Alabama § 45-36-242
What does Code of Alabama § 45-36-242 cover?
Section 45-36-242 ("Late Payment Penalty.") 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 § 45-36-242?
A common citation format is "Code of Alabama § 45-36-242" (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 § 45-36-242 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.