Section 11-51-2


Published: 2015

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Section 11-51-2

Section 11-51-2When taxes due and delinquent; interest rate on delinquent taxes.

After assessment, taxes shall become due on December 1 and delinquent on January 1 following, and, if assessment has been made during the month of May, taxes shall become due on October 1 and delinquent on January 1 following and in either case shall, after becoming delinquent, bear the legal rate of interest.

(Code 1907, §1312; Code 1923, §2125; Code 1940, T. 37, §671; Acts 1945, No. 482, p. 719, §2.)