40-9F-32
Section 40-9F-32 Procedures for rehabilitation of qualified structures; tax credits; review; audit; 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 limited to architectural,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-32.htm - 10K - Match Info - Similar pages
11-40-66
Section 11-40-66 Judicial hearing. (a) The Class 2 municipality shall request that a judicial hearing on the petition occur not earlier than 30 days nor more than 90 days following the filing of the petition. At the judicial hearing, any interested party shall have the right to be heard and to contest the delinquency of the municipal code lien, the adequacy of the proceedings, the classification of the property as owner occupied, and the amount of the tax payoff. If the court determines that the information set forth in the petition is accurate, the court shall render its judgment and order that: (1) The municipal code lien is delinquent. (2) The amounts of any additional municipal code liens and taxes described in the petition are delinquent. (3) Proper notice has been given to all interested parties. (4) The property is not owner occupied. (5) The property as described in the petition be sold in accordance with the provisions of this article. (6) The sale shall become final and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-66.htm - 2K - Match Info - Similar pages
11-51-206
Section 11-51-206 Levy of tax outside corporate limits. The council or other governing body shall have the authority to levy and assess by ordinance within the police jurisdiction of any municipality or town all taxes authorized by this article; provided, that the levy and assessment shall not exceed one-half the amount levied and assessed for like businesses, sales or uses conducted within the corporate limits, fees and penalties excluded. All taxes adopted pursuant to this section shall be levied and assessed. No levy or assessment of a tax adopted by ordinance after September 1, 2015, shall take effect until a 30-day notice has been given of the adoption of the ordinance; provided, however, that no tax levy or assessment may be imposed under this section in an expanded police jurisdiction until the police jurisdiction expansion is effective under subsection (d) of Section 11-40-10. The notice given shall be the same as required for adoption of an ordinance in Section 11-45-8....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-206.htm - 2K - Match Info - Similar pages
11-51-72
Section 11-51-72 Procedure for recovery of taxes erroneously paid. Any person or his agent or the heir or personal representative of such person who owns property subject to taxation in said municipality and who, through a mistake or error in the assessment or collection of taxes, has paid to the municipality through the county tax collector money that was not due from him for taxes may file a petition with the council, board of commissioners, or other governing body of said municipality asking that a warrant be drawn in his favor refunding to him the money paid and received by the municipality. The council, board of commissioners, or other governing body of said municipality shall examine into the facts and evidence offered by the petitioner in support of the allegations of his petition and, if proper and full proof of the same is made, the council, board of commissioners, or other governing body of said municipality must allow said claim to the amount of municipal taxes received and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-72.htm - 1K - Match Info - Similar pages
45-2-242.20
Section 45-2-242.20 Levy of tax; disposition of funds. Pursuant to Amendment No. 319 to the Constitution of Alabama of 1901, the Baldwin County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of one mill on each dollar of taxable property in the county, beginning with the tax year commencing October 1, 1993. Monies realized from this tax will be used to meet minimum requirements, standards, and guidelines of each library's respective governing bodies and to encourage resource and information sharing through a mutual library network including public, school and college libraries, and to provide for expanding technology in order to improve access to information. Funds shall be distributed as follows: (1) Ten percent to Faulkner State Community College. (2) Thirty percent to the Baldwin County Board of Education to be distributed to each school library, based on enrollment and shall be in addition to and not in lieu of other funds. (3) Thirty percent to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-242.20.htm - 1K - Match Info - Similar pages
45-44A-40.02
Section 45-44A-40.02 Hearing; appeal. (a) Within the time specified in the notice, but not more than 30 days from the date the notice is given, any person, firm, association, or corporation having an interest in the building or structure, accumulation and storage of junk, inoperable motor vehicles or parts of inoperable motor vehicles, abandoned dwellings and mobile homes, or litter around property and vacant lots, including, but not limited to, abandoned cars and appliances may file a written request for a hearing before the city governing body, together with his or her objections to the finding by the appropriate city official that due to safety there maybe a public nuisance. The filing of the request shall hold in abeyance any action on the finding of the city official until determination thereon is made by the governing body. Upon holding the hearing, which hearing shall be held not less than 10 nor more than 30 days after the request, or in the event no hearing is timely...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44A-40.02.htm - 2K - Match Info - Similar pages
45-8-172.07
Section 45-8-172.07 Report on abatement of nuisance; modifications; liens; special assessments. At the time fixed for receiving and considering the report, the city or county governing body shall hear the report, together with any objections which may be raised by any of the property owners liable to be assessed for the work of abating the nuisance. It shall make such modifications in the report as it deems necessary, after which by motion or resolution the report shall be confirmed. The amounts of the cost for abating the nuisance in front of or upon the various parcels of land mentioned in the report shall constitute special assessments against the respective parcels of land and shall constitute a lien on the property for the amount of the assessments. After confirmation of the report, a copy shall be turned over to the appropriate official or employee of the city or county who is charged with the collection of taxes or assessments. The official or employee shall add the amounts of...
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11-40-67
Section 11-40-67 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE MAY 16, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Redemption of property prior to sale by payment of redemption amount. (a) At any point prior to the moment of the sale, any interested party may redeem the real property from the sale by payment of the redemption amount. Payment shall be made to the Class 2 municipality. Following receipt of the payment, the Class 2 municipality shall file for dismissal of the proceedings. (b) In the event of the payment by the owner of the real property, the proceedings shall be dismissed and the rights and interests of all interested parties shall remain unaffected. (c) In the event of payment by any interested party other than the owner, the party making the payment shall possess a lien on the real property for the full amount of the payment, which lien shall have the same priority as the municipal code lien discussed in subsection (b)...
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11-67-43
Section 11-67-43 Failure to abate condition; assessing cost of abatement. (a) If the owner fails, neglects, or refuses to abate the condition after notice to do so, the enforcing official shall cause the offending grass or weeds to be cut. (b) Upon completion of the abatement work performed by the city, including work by contractors employed by the city, the enforcing official shall compute the actual expenses, including, but not limited to, total wages paid, value of the use of equipment, advertising expenses, postage, and materials purchased, which were incurred by the city as a result of the work. An itemized statement of the expenses shall be given by first class mail to the last known address of the owner of the property. This notice shall be sent at least five days in advance of the time fixed by the city council to consider the assessment of the cost against property. (c) At the time fixed for receiving and considering the statement, the council shall hear the same, together...
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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose of convenience and brevity this act shall be known and referred to as the Expeditious and Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an appeal under this section from a decision or ruling of the board of equalization fixing the market value of the real property, Section 40-3-25 shall not be applicable to such appeal but in the event the taxpayer pays his or her taxes before a final decree in the case and is entitled to a refund then that portion of the section providing for a refund to the taxpayer shall be applicable or in the event of an increase the increase shall be payable as provided in the sections. (c) An appeal may be taken under this section from a decision of the board of equalization fixing the market value of real property, to the circuit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.20.htm - 7K - Match Info - Similar pages
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