Ala. Code § 40-5-26
Current with legislation from 2024 effective through July 1, 2024.
Upon the allowance and credit to the tax collecting official for insolvents and taxes in litigation, a new account must be stated by the county commission for county taxes and by the Comptroller for state taxes for the credits allowed the tax collecting official and shall remain charges for no more than three years from the tax lien date of the initial tax insolvency. For taxes in litigation, termination shall be at the discretion of the state Comptroller.
Ala. Code § 40-5-26 (1975)