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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation,
etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination.
(a) The state or any county or municipal governing authority may not enter into any contract
or arrangement for the examination of a taxpayer's books and records, written or otherwise,
with a private auditing or collecting firm, if any part of the compensation or other benefits
paid or payable to the private auditing or collecting firm is contingent upon or in any manner
related to the amount of tax, license fee, interest, court cost, penalty, or any other item
assessed against or collected from the taxpayer. Any such contract or arrangement, if made
or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes,
license fees, penalties, court costs, interest, or other items proposed or asserted by, or
based upon the recommendation of, a private auditing or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-6.htm - 5K - Match Info - Similar pages
40-9C-6
Section 40-9C-6 Procedure for granting abatement. (a) Subject to the limitations set out in
Section 40-9C-5, any person who proposes to become a private user of brownfield development
property or of a major addition thereto may apply to the governing body of any municipality
or county at or about the time a voluntary cleanup plan is approved by the Alabama Department
of Environmental Management, for an abatement of all of the taxes allowed to be abated under
this chapter with respect to such property. The application shall contain information that
will permit the governing body to which it is submitted to make a reasonable cost/benefit
analysis as to the proposed brownfield development property and to determine the maximum exemption
period for the abatement of noneducational ad valorem taxes. The application must be accompanied
by an approval of the voluntary cleanup plan. (b) The abatements granted by the governing
body shall be embodied in an agreement between the governing body and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9C-6.htm - 2K - Match Info - Similar pages
45-37A-251.25
Section 45-37A-251.25 Accounting of cost of abatement. The appropriate city official shall
give an itemized written report to the city governing body regarding the cost of abating the
nuisance. The cost of abatement shall be the actual cost the city incurs in the abatement,
including administrative costs. Should the city contract for abatement, the cost shall be
the actual costs the contractor charges the city for the abatement, including administrative
costs the city incurs. Upon report of the costs by the appropriate city official, the governing
body shall adopt a resolution confirming the costs of the reports, provided that any person,
firm, or corporation having an interest in the property may be heard at the meeting concerning
the fixing of the costs or the amounts thereof. The city clerk of the city shall give at least
10 days' notice of the meeting at which the fixing of the costs is to be considered by first
class mail to all entities having an interest in the property whose...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-251.25.htm - 1K - Match Info - Similar pages
45-49-140.10
Section 45-49-140.10 Service charges - Levy and collection. (a) The expense of establishing
and maintaining a district shall be paid for by the proceeds of a service charge which shall
be levied and collected in an amount sufficient to pay the expense. The service charge shall
be levied upon and collected from persons and properties served by the system. Such charge
shall be a personal obligation of the owner of the property served by the system, and to secure
the collection of the charge there shall be a lien against the property in favor of the district,
which lien shall be enforceable by sale thereof in the same manner in which the foreclosure
of a municipal assessment for public improvements is authorized. (b) A property owner who
owns a structure, used solely as a residence, which at the time of its original construction
was situated on a county line, may avoid the payment of a service charge which is based upon
the presence of such structure, if all of the following: (1) Between...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-140.10.htm - 3K - Match Info - Similar pages
11-48-48
Section 11-48-48 Payment of assessments generally. The municipality, in ordering any local
improvement the cost of which or any part thereof is to be assessed against any property in
accordance with the provisions of this article, may provide that the same shall be paid in
cash within 30 days after the final assessment, provided the cost of such improvement does
not exceed $1,000.00, but if the total cost of said improvement is greater than such sum,
any property owner may, at his election, to be expressed by notifying the municipal official
charged with the duty of collecting such assessments in writing within 30 days after the assessment
is made final, pay the said assessment in 10 equal installments, which shall bear interest
at a rate not exceeding 12 percent per annum, payable annually; provided, however, that if,
on or before the date such assessment is made final, bonds shall have been issued, under the
provisions of Division 1 of Article 4 of Chapter 81 of this title, by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-48.htm - 4K - Match Info - Similar pages
11-81-110
Section 11-81-110 Issuance generally; pledge of proceeds of assessments, etc., as security
for payment. (a) For the purpose of providing funds to pay the cost of street and sidewalk
improvements, sanitary or storm water sewers or sewer systems, including treatment and disposal
plants and water service connections, or other improvements, whether of a like or any different
kind, the cost of which, in whole or in part, is proposed to be assessed against the property
abutting on said street or sidewalk improved or drained, serviced or benefited by such sanitary
or storm water sewer or sewer system or water service connection or served, improved, increased
in value or otherwise specially benefited by such improvement, for which purpose the Constitution
may now or hereafter permit the issuance of bonds without an election, the governing body
of any municipality may, without an election, from time to time, issue bonds of such municipality
not in excess of the cost of the improvements as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-110.htm - 2K - Match Info - Similar pages
11-81-119
Section 11-81-119 Settlement, adjustment or refunding of bonds. The governing body of any municipality
shall have the power to settle, adjust and refund any bonds of such city heretofore or hereafter
issued to provide the cost of street, sidewalk or sewer improvements whereof the cost in whole
or in part was assessed against the property abutting said improvements, whether such bonds
have already become due and payable or are about to become due and payable or are callable
according to their terms, and the said governing body deems it to the best interest of the
city to call said bonds and raise funds for the payment thereof by the sale of bonds as authorized
in this division; provided, however, that all sums derived from the payment of assessments
and being in the hands of the city at the time of such refunding shall be first applied to
the payment of the outstanding bonds, and refunding bonds shall be issued only in such amount
as shall be necessary to raise the difference between...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-119.htm - 1K - Match Info - Similar pages
40-10-184
Section 40-10-184 Auction procedures; winning bids; no extinguishment of restrictions, covenants,
etc. (a) On the day and time designated for a tax lien auction, the tax collecting official
shall proceed to auction all tax liens described in the tax lien auction list compiled as
provided in Section 40-10-183, except those for which the taxes, penalties, interest, fees,
and costs thereon have been paid. Any tax lien unsold after a tax lien auction shall be retained
by the county for future auction or sale as provided in this article. (b) A tax lien shall
be sold at auction pursuant to this article to the person who pays all taxes, interest, penalties,
fees, and costs due on the property, including an origination cost of twenty dollars ($20)
as of the date of auction and a twenty dollar ($20) auction fee, and who, in addition, bids
the lowest interest rate on the amount required to be paid to redeem the property from the
sale. The beginning interest rate bid shall not exceed a rate of 12...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-184.htm - 1K - Match Info - Similar pages
40-9F-3
Section 40-9F-3 Standards for approval; application, rehabilitation plan; review; certification;
tax credit certification; fees; report to Legislature. (a) The commission shall develop standards
for the approval of the substantial rehabilitation of qualified structures for which a tax
credit is sought. The standards shall take into account whether the substantial rehabilitation
of a qualified structure is consistent with the historic character of the structure or of
the Registered Historic District in which the property is located. (b) Prior to beginning
any substantial rehabilitation work on a qualified structure, the owner shall submit an application
and rehabilitation plan to the commission and an estimate of the qualified rehabilitation
expenditures under the rehabilitation plan; provided, however, that the owner, at its own
risk, may incur qualified rehabilitation expenditures no earlier than six months prior to
the submission of the application and rehabilitation plan that are...
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