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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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45-43-170.05
Section 45-43-170.05 Solid waste disposal - Management and enforcement. With regard to the
collection of solid wastes, the health department shall exercise such supervision over equipment,
methodology, and personnel in the management of solid wastes as may be necessary to enforce
sanitary requirements, and the state and county boards of health may adopt such rules and
regulations as may be needed to specify methodology and procedures to meet the requirements
of this article. With regard to the disposal of solid wastes, the department shall exercise
such regulatory control over the management of solid wastes as may be necessary to enforce
the requirements of the department, and the department may adopt such rules and regulations
as may be needed to meet the requirements of this article. Any person violating this article
or any rule or regulation made pursuant to this article shall be guilty of a violation and,
upon conviction, shall be fined as provided by state law and not less than...
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11-69-1
Section 11-69-1 Adoption and implementation of plan. (a) Any Class 7 or 8 municipality in this
state may adopt a rural scenic right-of-way plan for the development, improvement, and use
of right-of-way along municipal roads and streets and county roads within the corporate limits
and police jurisdiction of the municipality except right-of-way, highways, streets, or roads
that are under exclusive or concurrent jurisdiction of the Alabama Department of Transportation.
Pursuant to the plan, the municipality may designate right-of-way adjacent to a municipal
road or street or a county road to be developed, improved, and used for recreational or beautification
purposes. Any portion of a road designated shall continue for at least three miles in length
and may not at the time of designation have an average density of two or more commercial enterprises
that have an entrance or exit on the road per mile. The path of the right-of-way along a street
or road included in the plan may cross another...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. The gross receipts of any business and the gross
proceeds of all sales which are presently exempt under the state sales and use tax statutes
are exempt from the tax authorized by this section. (d) The tax levied by...
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45-46-90.15
Section 45-46-90.15 Freedom of authority from state supervision and control. This article is
intended to aid the state in the execution of its duties by providing appropriate and independent
instrumentalities of the state with full and adequate powers to fulfill their functions. Except
as otherwise provided in this article, no proceeding, notice, or approval shall be required
for the incorporation of any authority or the amendment of its certificate of incorporation,
the acquisition of any inland commercial or industrial facility or any dock or port facilities
or any other facilities or other property used in connection with or related to commerce on
the inland waterways traversing Marengo County or any municipality in the county, or the issuance
of any bonds, mortgages, and deeds of trust, or trust indentures. The authority, all property
of the authority, and the fees, tolls, rents, and other charges for the use of such property
or for any services therefrom, shall be exempt from all...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall
mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those
real and personal property ad valorem taxes collected by the county tax collector, the director
of revenue of the county, or revenue commissioner, if any, for the county, but shall exclude
all ad valorem taxes collected for the State of Alabama and all boards of education, municipalities,
fire districts, or other entities located in the county. (2) APPLICANT. A natural person who
files a written application with the governing body of any county to which this chapter applies
and with a municipality in the county, all in accordance with Section 11-32-3. (3) AUTHORITY.
The public corporation organized pursuant to this chapter, which shall be an agency of the
state but shall not be a political subdivision of the state. (4) AUTHORIZING COUNTY. Any county
the governing body of which shall have adopted an...
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36-30-20
Section 36-30-20 Definitions. When used in this article, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) BENEFIT.
Any monetary allowance payable to a law enforcement officer by a city or county or by the
state or from a pension system established for the law enforcement officers of a city or county
or the state on account of his or her disability or to his or her dependents on account of
his or her death, irrespective of whether the same is payable under a pension law of the state
or under some other law of the state. (2) DISABILITY. Disability to perform duties as a law
enforcement officer. (3) LAW ENFORCEMENT OFFICER. A full-time law enforcement officer with
the power of arrest who is employed with any state agency, department, board, commission,
or institution or a full-time law enforcement officer employed by any municipality or county
within this state. (4) LAW ENFORCEMENT OFFICER'S OCCUPATIONAL DISEASE. Any...
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40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision (9)
of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or
for pollution control or abatement purposes, nor rock dust used for settling coal dust in
underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
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40-18-410
Section 40-18-410 (Per Section 40-18-416, this section is repealed following the close of fiscal
year 2020) Definitions. For the purposes of this article, the following words and phrases
shall have the following meanings: (1) ECONOMIC DEVELOPMENT ORGANIZATION. A local economic
development organization or a state economic development organization. (2) GROWING ALABAMA
CREDIT. The credit provided for in Section 40-18-413(a). (3) INDUSTRY OR BUSINESS. An entity
which would conduct at a site an activity that is primarily described in Section 40-18-372(1).
(4) LOCAL ECONOMIC DEVELOPMENT ORGANIZATION. Organizations which are determined by the Department
of Commerce to meet both of the following criteria: a. The organization is an Alabama entity
not operating for a profit, including, but not limited to, a municipality or county, an industrial
board or authority, a chamber of commerce, or some other foundation or Alabama nonprofit corporation
charged with improving a community or region of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-410.htm - 1K - Match Info - Similar pages
40-20-8
Section 40-20-8 Allocation and distribution of net taxes collected; property which consists
of submerged lands and onshore lands; onshore lands defined; applicability of section; final
determination establishing allocation base. (a) Ninety percent of the net amount of all taxes
herein levied and collected by the department on oil or gas produced from submerged lands
as herein defined shall be deposited to the State General Fund. The remaining 10 percent of
such net amount shall be allocated and distributed by the Comptroller to the county in which
the oil or gas was produced for county purposes or to be expended at the discretion of the
county governing body. (b) Twenty-five percent of the net amount of all taxes herein levied
and collected by the department, except as provided herein in subsection (a), shall be deposited
by the department to the General Fund of the state. (c) Sixty-six and two-thirds percent of
the remaining 75 percent of all taxes herein levied and collected by the...
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