40-13-55
Section 40-13-55 Rules and regulations; accounting. (a) The department shall administer and collect this tax and shall promulgate rules and regulations necessary and reasonable for the administration of this article. It shall be the duty of the department to include in such regulations an appropriate method to allocate funds collected to the county where the severed material was severed or processed. Any records related to the collection, distribution, and enforcement of this tax in a particular county, including serverance tax returns, shall be made available to the county commission of the county upon request from the county commission. (b) The department and producers shall use the inventory accounting principle known as "first in-first out" in determining the tax payable on stockpiles or inventories of severed material sold, and to which county the tax revenue should be allocated, regardless of where the severed material is stored or sold. Any records detailing the allocation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-55.htm - 1K - Match Info - Similar pages
45-2-261.04
Section 45-2-261.04 Procedure for adoption and amendment of ordinances and regulations. (a) The Baldwin County Commission may adopt ordinances and regulations as necessary to effect the provisions of this subpart. The ordinances or regulations shall be made in accordance with a master plan and designed to lessen congestion in the streets, to secure safety from fire, panic, and other dangers, to promote health and general welfare, to provide adequate light and air, to prevent overcrowding of land, to avoid undue concentration of population and to facilitate the adequate provision of transportation, water, sewerage, schools, parks, and other public requirements. The ordinances and regulations shall be made with reasonable consideration, among other things, to the character of the district and its peculiar suitability for particular uses and with the view of conserving the value of the buildings and encouraging the most appropriate use of land throughout the district. For the purpose of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-261.04.htm - 3K - Match Info - Similar pages
45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, providing for the levy of a state use tax shall wherever used in this section, have the same meanings respectively ascribed to them, in those sections except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX. The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including amendments to those sections which expressly set forth any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.81.htm - 6K - Match Info - Similar pages
41-9-65
Section 41-9-65 Limitation periods for presentation of claims. (a) Unless otherwise provided in this section, all claims must be presented to the Board of Adjustment within one year after the cause of action accrues. (b) Claims for injury to the person resulting in death must be presented to the Board of Adjustment within two years after the cause of action accrues, unless the same is first carried into the courts of the state, in which event the statute of limitations shall not begin to run until the date on which a final judgment in the same, holding the claimant not entitled to relief through the courts of the state, is entered. (c) In the matter of escheats to the State of Alabama, any such claim must be filed with the Board of Adjustment within 10 years from the time of the escheat to the State of Alabama; except, that the claims of minors may be considered by the Board of Adjustment if the claims are filed within three years after the minor has reached the age of 19 years. (d)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-65.htm - 3K - Match Info - Similar pages
45-49-252.06
Section 45-49-252.06 Collection of solid waste. (a)(1) Only county franchised collectors possessing valid permits shall engage in the business of providing solid waste management services to residential property within the county. Fees for such service shall be established by resolution or ordinance of the Mobile County Commission, consistent with the provisions of franchise agreements. Upon May 3, 1988, any proposed increase in fees charged shall be reviewed and approved in the following manner: a. A franchised residential collector shall provide notice in a newspaper of general circulation in Mobile County that the collector will apply in writing to the solid waste management advisory board for an increase in fees charged, including the amount of the proposed fee increase, at least three weeks prior to the giving of such written application. b. The collector, not less than 10 days thereafter, shall provide the written request for the fee increase to the advisory board. c. The board...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-252.06.htm - 6K - Match Info - Similar pages
45-49-91.18
Section 45-49-91.18 Appeals to Mobile County Commission. (a) Appeals to the Mobile County Commission may be taken by any aggrieved person. The appeal shall be taken as provided by the rules of the board and within the time period prescribed by its rules, by filing notice of appeal specifying the grounds thereof with the board from whom the appeal is taken and with the Mobile County Commission. The board shall transmit to the Mobile County Commission with the notice of appeal all papers constituting the record upon which the action appealed from was taken. An appeal shall stay all proceedings in furtherance of the action appealed from, unless the board certifies to the Mobile County Commission, after receiving notice of the appeal, that by reason of facts stated in the certificate, a stay would cause imminent peril to life or property. The Mobile County Commission shall have all of the following powers: (1) To hear and decide appeals where it is alleged there is error in any order,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-91.18.htm - 3K - Match Info - Similar pages
45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first obtaining a special license from the judge of probate that shall be in addition to all other licenses required by law. The amount of the special license shall be determined by the county commission and shall be levied in the same manner as other county licenses are levied. Licenses required by this subsection shall expire on September 30th following the date of purchase. All proceeds from sales of the special licenses shall be placed in the general fund of the county. (b) In addition to all other taxes levied on the possession for sale, or the sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages
11-44B-24
Section 11-44B-24 Municipalities' authority to annex certain unincorporated territory. Any Class IV incorporated municipality in this state organized in accordance with Section 11-44B-1, et seq., shall have the following power and authority: (a) To annex all or any portion of any unincorporated territory or any unincorporated territories which are enclosed within the corporate limits of the municipality and have been so enclosed for a period of one (1) year or more on April 21, 1994. The municipality shall adopt an ordinance finding and declaring that the unincorporated territory or unincorporated territories set forth and described therein is enclosed within the existing corporate limits of the municipality and has been so enclosed for a period of one (1) year or more on April 21, 1994 and that the annexation of the unincorporated territory or unincorporated territories is in the best interest of the public good and welfare of the municipality. Annexation of the unincorporated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44B-24.htm - 3K - Match Info - Similar pages
12-13-41
Section 12-13-41 Duties of probate judges generally. It shall be the duty of the probate judge: (1) To issue all citations, letters testamentary, of administration and guardianship, subpoenas, executions and all other process which is necessary for the exercise of his powers, the jurisdiction of the court and the enforcement of its judgments, orders and decrees. (2) To keep minutes of all his official acts and proceedings and, within three months thereafter, to record the same in well-bound books. (3) To keep all the books, papers and records belonging to his office with care and security, the papers arranged, filed and labeled so as to be of easy reference and the books and records lettered and kept with general, direct and reverse indexes, but, without the authority of the county commission, he shall not make new indexes. (4) To keep constantly in his office a well-arranged docket, showing the date of the issue and return of all process, the day set for the hearing, the kind of...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties, and fees. (a) A self-help business improvement district ordinance shall provide that the special assessment levied on the owners of the real property located within the geographical area of the district shall be collected by the district management corporation. The collection procedures utilized by the district management corporation shall include the mailing of a notice of the special assessment to the person shown as owner of the property on the records of the tax assessor in the following manner: (1) After October 1 of each year, the district management corporation may levy the special assessment for services to be provided during the following calendar year. (2) The assessment shall be due on December 1 and delinquent on January 1 following the October levy. (3) Upon delinquency, interest and penalties may be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
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