# Ala. Code § 40-10-5: Section 40-10-5 Notice to Taxpayer - When Assessment Is “Owner Unknown.”

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-5

## Section

- **Citation:** Ala. Code § 40-10-5
- **Heading:** Section 40-10-5 Notice to Taxpayer - When Assessment Is “Owner Unknown.”
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 10 / Section 40-10-5

## Text

When any assessment is made to an “owner unknown,” notice must be given by publication once a week for three successive weeks in a newspaper published in the county, or if no newspaper is published therein, by posting the same at the courthouse of the county for three weeks, substantially in the following form: “The State of Alabama. (Here give name of county) County. To whom it may concern: Take notice that the tax collector has filed in my office a list of delinquent taxpayers and of real estate upon which taxes are due, and therein is reported as assessed to ‘owner unknown’ the following real estate, to-wit: (here insert descriptions). This is to notify you to appear before the probate court of this county, at the next term thereof, commencing on Monday, the_____ day of _____, 2__, then and there to show cause, if any you have, why a decree for sale of said real estate should not be made for the payment of the taxes assessed upon the same, plus fees and costs. (Here probate judge’s signature) Judge of probate.” In answer to such notice, any person having an interest in or claim to such real estate may appear and defend against the proceedings seeking to condemn the same to sale for the payment of taxes assessed thereon. When practicable, all real estate so assessed for any one year must be incorporated in one notice, a separate paragraph only, in addition to the caption and conclusion being given to the description of the real estate embraced in each assessment.

## Nearby sections

- [Ala. Code § 40-10-1 Section 40-10-1 When Probate Court May Order Sale](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-1.md)
- [Ala. Code § 40-10-2 Section 40-10-2 Book of Lands Upon Which Taxes Have Not Been Paid - Contents; Form of Entries](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-2.md)
- [Ala. Code § 40-10-3 Section 40-10-3 Book of Lands Upon Which Taxes Have Not Been Paid - Preparation](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-3.md)
- [Ala. Code § 40-10-4 Section 40-10-4 Notice to Taxpayer - Service Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-4.md)
- [Ala. Code § 40-10-5 Section 40-10-5 Notice to Taxpayer - When Assessment Is “Owner Unknown.”](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-5.md)
- [Ala. Code § 40-10-6 Section 40-10-6 Notice to Taxpayer - Manner of Publication](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-6.md)
- [Ala. Code § 40-10-7 Section 40-10-7 Partial Payment of Taxes Prior to Sale of Property](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-7.md)
- [Ala. Code § 40-10-8 Section 40-10-8 Trial of Cases; Issuance of Decree; Continuance](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-8.md)
- [Ala. Code § 40-10-9 Section 40-10-9 Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-9.md)
- [Ala. Code § 40-10-10 Section 40-10-10 When Deputy May Attend in Lieu of Collector](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-10.md)
- [Ala. Code § 40-10-11 Section 40-10-11 Decree of Sale](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-11.md)
- [Ala. Code § 40-10-12 Section 40-10-12 Notice of Sale](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-12.md)
- [Ala. Code § 40-10-13 Section 40-10-13 Confirmation of Sale](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-13.md)
- [Ala. Code § 40-10-14 Section 40-10-14 Description of Property in Notices and Entries](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-5. Check the current official text before relying on it. Not legal advice.