Q If a municipality collects its own taxes, must the municipality hold a sale of taxpayers’ real property in the event the ad valorem taxes are not paid?

A Yes, Sections 21-33-53 and 27-41-5 require municipal taxes be collected in the same manner as county taxes. This results in Section 27-41-55 requiring a sale in August and, at the option of the tax collector, a tax sale in April.