In Alabama the County Tax Assessor's are responsible for the assessments and collections. They assess annually on October 1st for taxes due the following October 1st. Taxes are considered delinquent after January 1st. In northern Alabama, land outside city limits range from. 0335 -. 0365 per $1000 assessed value; Inside city limits from. 0405 to. 0580 per $1000 assessed value.