Code of Alabama

Ala. Code § 40-5-18 (2026)

Levy and Sale of Personal Property - No Property Exempt.

✓ official Alabama Legislature (ALISON) text, current July 2026

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No property is exempt from the levy and sale for the payment of taxes and the fees and charges that are lawfully incurred in assessing and collecting the taxes against the owner of the property.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §203; Act 2021-515, §3.)

Notes of Decisions

Cited in 1 case, 1991–1991 · leading case: State Dep't of Revenue v. Connolly, 578 So. 2d 675 (Ala. 1991).

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State Dep't of Revenue v. Connolly, 578 So. 2d 675 (Ala. 1991). · cites it 2× “Ala.Code 1975, § 40-5-18, also provides that “[n]o property shall be exempt from levy and sale for the payment of taxes.”

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