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45-2-241.01
Section 45-2-241.01 Electronic filing of business personal property tax returns. (a) This section
is enacted pursuant to Amendment No. 783 of the Constitution of Alabama of 1901, now appearing
as Section 5.01 of the Baldwin County Local Amendments, Official Recompilation of the Constitution
of Alabama of 1901, as amended. (b) The Legislature finds that it is in the best interest
of Baldwin County and the operation of the office of the Baldwin County Revenue Commissioner
to provide for the electronic filing of business property tax returns including payment of
any taxes due. (c)(1) The Baldwin County Revenue Commissioner may establish procedures for
electronic filing for the reporting, assessment, and payment of business personal property
taxes pursuant to Section 40-7-14. A complete business personal property tax return filed
electronically shall be in the format prescribed by the revenue commissioner and shall contain
the same information as a business personal property tax return...
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45-23A-92
Section 45-23A-92 Ad valorem tax. (a) The governing body of the City of Ozark in Dale County
may levy and collect an additional ad valorem tax at a rate not exceeding seven mills per
each one dollar ($1) on the value of the taxable property within the city, the proceeds of
which tax shall be used exclusively first for the retirement of the debt created pursuant
to the construction and additions to Carroll High School, and thereafter for educational and
school purposes as determined by the Ozark City Council; provided, however, the rate of such
tax, the time it is to continue and the purpose thereof shall have been first submitted to
a vote of the qualified electors of the City of Ozark and voted for by a majority of those
voting at such election. The additional taxes levied and imposed by this section shall become
effective October 1, 1987, upon referendum approved by a majority of the qualified electors
of the municipality, called by the municipal governing body at the next special,...
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45-49-241.01
Section 45-49-241.01 Electronic filing of business property tax returns. (a) The Legislature
finds that it is in the best interest of Mobile County and the operation of the office of
the Mobile County Revenue Commissioner to provide for the electronic filing of business property
tax returns including payment of any taxes due. (b)(1) The Mobile County Revenue Commissioner
may establish procedures that do not conflict with Article 1A, commencing with Section 40-7-55,
of Chapter 7, Title 40, for electronic filing for the reporting, assessment, and payment of
business personal property taxes pursuant to Section 40-7-14. The Mobile County Revenue Commissioner
shall develop a certification process for third party systems for the filing of business personal
property tax returns. A complete business personal property tax return filed electronically
shall be in the format prescribed by the county revenue commissioner and shall contain the
same information as a business personal property tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-241.01.htm - 2K - Match Info - Similar pages
6-5-225
Section 6-5-225 Time for commencement of action against architects, engineers, and builders.
(a) It is the purpose and intent of the Legislature in connection with all actions against
architects and engineers, who perform or furnish the design, planning, specifications, testing,
supervision, administration, or observation of the construction of an improvement on or to
real property, and builders who construct, perform, or manage the construction of an improvement
on or to real property designed by and constructed under the supervision, administration or
observation of, or in accordance with the plans and specifications prepared by, an architect
or engineer, to limit the time for commencement of an action to a period of two years from
the date a cause of action accrues and to bar all causes of action and rights of action which
accrue more than seven years after substantial completion of such improvement. The Legislature
finds that this classification distinguishing architects,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-225.htm - 7K - Match Info - Similar pages
7-11-106
Section 7-11-106 Required refilings. (1) If a security interest is perfected or has priority
on February 1, 1982, as to all persons or as to certain persons without any filing or recording,
and if the filing of a financing statement would be required for the perfection or priority
of the security interest against those persons under the new U.C.C., the perfection and priority
rights of the security interest continue until three years after February 1, 1982. The perfection
will then lapse unless a financing statement is filed as provided in subsection (2) or unless
the security interest is perfected otherwise than by filing. (2) A financing statement may
be filed within six months before the perfection of a security interest would otherwise lapse.
Any such financing statement may be signed by either the debtor or the secured party. It must
identify the security agreement, statement or notice (however denominated in any statute or
other law repealed or modified by this act), state the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-11-106.htm - 1K - Match Info - Similar pages
11-50-264
Section 11-50-264 Issuance, sale, etc., of bonds and refunding bonds of board; terms, denominations,
taxation, etc., thereof; charge, application, etc., of revenues from system to payment of
indebtedness; vesting of title to system in municipality upon payment of all indebtedness.
(a) Any waterworks board which borrows money under the authority of this division may evidence
the loan by revenue bonds in such form and of such tenor and maturities as may be agreed upon
between the lender and the board. Any such bonds so issued may thereafter from time to time
be refunded by the issuance by sale or exchange of refunding bonds at such times and in such
form and of such tenor and maturities as may be agreed on by the board and the holders of
the bonds so refunded if such refunding is by exchange and as may be determined by the board
if such refunding is by sale of refunding bonds. Such waterworks board may restrict the source
of payment of such bonds and the security given therefor to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-264.htm - 3K - Match Info - Similar pages
45-28A-41.25
Section 45-28A-41.25 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE APRIL 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Upon the
assumption of office of the initially elected members of the board of education, the Gadsden
City Board of Education as provided in this subpart shall be constituted and the terms, powers,
duties, responsibilities, and emoluments of office of the prior members of the board of education
shall end. (b)(1) Upon assumption of office of the initial elected members of the board of
education, these members shall have the powers, authority, duties, and responsibilities as
are otherwise provided by law for members of city boards of education as set forth in Chapter
11, commencing with Section 16-11-1, of Title 16, and as otherwise provided by law. (2) At
the first meeting after the board takes office, and every year thereafter, the board shall
by majority vote of those voting, select a chair and a vice chair from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-41.25.htm - 1K - Match Info - Similar pages
12-18-152
Section 12-18-152 (Effective November 8, 2016, subject to contingencies) Scope and application
of plan; contributions. (a) Every judge or clerk first elected or appointed to his or her
position on or after November 8, 2016 who is not a member of the Judicial Retirement Fund
or Clerks' and Registers' Supernumerary Fund on November 7, 2016 shall come under this article
by operation of law. The plan shall not include any judge or clerk who is a member of the
Judicial Retirement Fund or Clerks' and Registers' Supernumerary Fund prior to November 8,
2016, regardless of the type of judgeship position held. Each judge or clerk shall contribute
to the fund eight and one-half percent (8.5%) of his or her annual salary or base sum as provided
in Section 12-18-82. The percentages shall be deducted by the employer from each judge's or
clerk's salary and paid into the fund in the State Treasury and credited to the individual
account of the judge or clerk from whose salary it was deducted. (b) On...
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16-17A-21
Section 16-17A-21 Reincorporation. (a) Any public corporation that meets the criteria specified
in subsection (b) may reincorporate as an authority under this chapter, and become subject
to and governed by this chapter, as provided in this section. (b) A public corporation may
reincorporate under this section if it satisfies both of the following: (1) The public corporation
is a health care authority incorporated or reincorporated under Title 22, Chapter 21, Articles
11 and 11A. (2) The public corporation was incorporated with the approval of a university.
(c) In order to reincorporate a qualifying public corporation as an authority, the following
steps shall be completed: (1) The board of directors of the qualifying public corporation
shall first adopt a resolution proposing articles of reincorporation. (2) After the adoption
by the board of a resolution approving articles of reincorporation, the qualifying public
corporation shall file with the sponsoring university a written request...
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40-18-8
Section 40-18-8 Gain or loss - Recognition. (a) General rule. Except as provided in this section,
upon the sale or exchange of property, the entire amount of the gain or loss determined under
Section 40-18-7 shall be recognized. (b) Exchange of stock for stock of same corporation.
No gain or loss shall be recognized if common stock in a corporation is exchanged solely for
common stock in the same corporation, or if preferred stock in a corporation is exchanged
solely for preferred stock in the same corporation. (c) Like-kind exchanges. If an exchange
of property satisfies the requirements of 26 U.S.C. § 1031, relating to like-kind exchanges,
then the amount of gain or loss recognized in the exchange shall be determined in accordance
with 26 U.S.C. § 1031. (d) Involuntary conversions. If a taxpayer validly elects to determine
the amount of gain recognized for federal income tax purposes under 26 U.S.C. § 1033, relating
to involuntary conversions, the amount of gain recognized shall...
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