# Ala. Code § 40-10-7: Section 40-10-7 Partial Payment of Taxes Prior to Sale of Property

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C10_S40-10-7

## Section

- **Citation:** Ala. Code § 40-10-7
- **Heading:** Section 40-10-7 Partial Payment of Taxes Prior to Sale of Property
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 10 / Section 40-10-7

## Text

The tax collectors of the several counties of the state are authorized and required to accept any moneys tendered to them in partial payment of ad valorem taxes collectible by them at any time before the decree of sale of the properties liable therefor; provided, that said payment shall be an amount not less than one fourth of the total amount of taxes due, unless payment is made as provided in Section 40-5-13; provided, that no such payment shall be made, nor shall same be accepted by the tax collectors, unless such payment shall amount to at least one fourth of the total amount of taxes due on October 1 of each year. They shall credit the amount so paid first upon accrued interest and then upon the principal of the taxes owing. They shall give to the person paying the same a receipt for the amount so paid. Nothing herein shall be construed to postpone the payment of such taxes nor to waive any lien or right of enforcement of collection. The Department of Revenue shall prescribe the form of the receipt to be given hereunder.

## 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_S40-10-7. Check the current official text before relying on it. Not legal advice.