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GENERAL ASSEMBLY OF ALABAMA,
PASSED AT THE
SESSION OF 1878-9.
THE CITY OF MONTGOMERY,
COMMENCING 2D TUESDAY IN NOVEMBER, 1878.
RUFUS W. COBB, Governor.
MONTGOMERY, ALA. :
H. B. 564.
To fix the rate of taxation in this State.
SECTION 1. Be it enacted by the General Assembly of Alabama, That upon all property liable to taxation in
Rate of taxathis State there shall be assessed and collected a tax of tion. seven-tenths of one-per cent. for the year beginning January 1st, 1879, and six and one-half tenths of one per cent. for the year beginning January 1st, 1880.
SEC. 2. Be it further enacted, That all laws and parts of laws in conflict with this act, be and are hereby repealed.
Approved February 13, 1879.
(H. B. 294.
To provide for the sale of land and other real estate
for delinquent taxes and the redemption thereof. SECTION 1. Be it enacted by the General Assembly of Alabama, That it shall be the duty of each tax collector of this State to procure a substantially bound book at Duty of the
tax the expense of the county, in which he shall enter, in the manner usual in docketing causes for trial in the Circuit Courts, each parcel of all real estate assessed
any person or persons, against whom taxes have been assessed, which are not paid, when a portion or all of said taxes are on said real estate, describing each parcel in the same manner it was assessed, and the amount of the unpaid taxes and charges due by such person or persons. He shall also enter in such book a
statement.of all real estate which has been assessed as the property.of “unknown owner," and the amount of taxes and the charges due thereon, and state in each case the fact that it was so assessed. These descriptions shall be entered in said book by beats of the residence of such person or persons, and in alphabetical der; but when the owner resides out of the connty, Gör is anknown, then in the beat where the land is situate.
SEC. 2. Be it further enacted, That the tax collector :Coprdition of
shall deliver the book, so prepared, into the office of the The docket. probate judge by the first day of March ; but the judge
shall not receive stich docket unless it be prepared in an orderly manner, and in a regular and legible handwriting, without erasures and interlineations, and with sufficient space to make the entries hereinafter required, and in other particulars such as is suitable to fulfill the purposes
of this act. And if said book should not be properly prepared, the judge shall cause it to be done, at the expense of the collector; and the cost shall be deducted from his compensation,
SEC. 3. Be it further enacted, That thirty days before the beginning of the term of the court for which the cause is set for trial, which term of the court shall be at the April term thereof, the probate judge shall issue to the owner, his agent or representative, of each parcel of real estate entered in said book, a notice in the following form:
THE STATE OF ALABAMA,
COUNTY. To A. B. (delinquent tax-payer):
The tax collector has filed in my office a list of delinfrom quent tax-payers, and of real estate upon which taxes to delinquoli are due; you are reported as a delinquent, and the foltax-payer. lowing lands (or lots) are reported as assessed to you,
to-wit : (here insert description). This is to notify you
SEC. 4. Be it further enacted, That a copy of such no
tice must be served upon the owner, or his agent or representative, or left at the residence of such owner, agent or representative, by the tax collector or any per- How the n’tice son appointed by him, in writing endorsed upon the shall be serv'd original notice, and the original upon which shall be endorsed the return of the collector showing whether service or not, and if served, when, where, and how such service was made, shall be returned at least two days before the beginning of the term at which the cause is set for hearing, and if the owner is unknown or a nonresident then the notice shall be by publication in a newspaper, and if no newspaper is published in the county, by posting notices at the door of the courthouse of the county for three weeks; if the notice has not been served and return made, as prescribed in this section, then the cause shall be continued to the next succeeding term of said court, and from term to term until notice has been given as herein provided.
Sec. 5. Be it further enacted, That if as much as ten days have intervened between the service of the notice Form of the and the commencement of the term to which it is re- lands of delinturned, or it is made to appear to the court that the quent tax-paynotice provided for in case of "owner unknown” or “nonresident” has been given, and the tax-payer interposes no defense, the probate judge shall enter up a decree of sale, in the following form in case, to-wit: It appearing to the court that taxes have been assessed against the person and the lands mentioned in this cause, to the amount of dollars, for the years —, and the same is still due and unpaid, and it further appearing that notice has been given as required by law, that a motion would be made for a decree of sale of said lands for the payment of said taxes and the costs and charges thereon, and no valid defense having been shown, it is, therefore, considered and decreed by the court that the State of Alabama has a lien on the following described lands (here describe them), for the amount of - dollars, being the amount of State and county taxes due and unpaid, and the costs and charges thereon. It is further ordered by the court that said lands, or so much of the same as may be necessary, be sold for the payment of said delinquent taxes and the costs, charges thereon due, which decree shall be signed by the probate judge.
SEC. 6. Be it further enacted, That it shall be the