45-35-244.33
Section 45-35-244.33 Charge for collection. (a) The Houston County Commission or its designee
shall charge the municipality for collecting municipal license, privilege, sales, and use
taxes a certain percentage of the amount collected. Notwithstanding the foregoing, the charge
shall not exceed five percent of the amount collected where the population of the city or
town is over 5,000 and shall not exceed 10 percent of the amount collected where the population
of the city or town is 5,000 or less. The Houston County Commission or its designee shall
cause, once each month, the amount of the charges, as determined by the Houston County Commission
in agreement with the respective municipality, to be retained or paid to the General Fund
of Houston County, for general fund purposes and uses. The percentage shall be in lieu of
any payment to Houston County for collecting the special municipal tax and may be deducted
each month from the gross revenues from the special municipal tax before...
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11-51-40
Section 11-51-40 Adoption of ordinance providing for payment of municipal taxes upon basis
of state and county assessments for preceding tax year, etc.; operation under provisions of
article by certain cities. Any municipality may by ordinance provide that the tax year for
such municipality shall commence on October 1 of each year and end on the next succeeding
September 30 and provide for the effective date of such ordinance and further provide that
on and after each October 1 after the effective date of such ordinance municipal taxes shall
be based and due on state and county assessments for the preceding tax year and shall be due
and delinquent at the time when the state and county taxes for the preceding tax year are
due and delinquent. All cities whose taxes were, prior to the adoption of the 1940 Code, assessed
and collected under 1911 Acts, p. 130, or 1931 Acts, p. 337, shall continue under the provisions
of this article without passage of any ordinance. (Acts 1911, No. 155, p....
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11-51-47
Section 11-51-47 Assessment book of tax assessor. The book required to be made for the county
tax assessor under the provisions of law shall also show the property subject to municipal
taxes in such municipalities and shall be so ruled that the amount of such municipal taxes
charged to each taxpayer or against property in favor of such municipalities for the next
succeeding municipal tax year on the assessed value of the then current state tax year can
be entered and extended and footed up and the footings carried from page to page and the total
amounts thereof footed up so as to show the amount of taxes to be paid to such municipalities.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §705.)...
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11-53A-2
Section 11-53A-2 Creation of housing code abatement board; notice to remedy unsafe condition;
assessment of costs of removal. Any Class 5 or Class 6 or Class 8 municipality may have this
article apply to the municipality by adopting an ordinance creating a municipal housing code
abatement board and designating that each member serving on the municipal governing body shall
appoint one member from his or her district to serve on the board for the term of the municipal
appointing authority for two consecutive terms in office. The board shall perform the duties
delegated by this article. Whenever the board finds that any building, structure, part of
a building or structure, party wall, or foundation situated in its jurisdiction is unsafe
to the extent that it creates a public nuisance from any cause, it shall give notice to the
person or persons, firm, association, or corporation last assessed for state ad valorem taxes
by personally serving a copy of the notice to remedy the unsafe or...
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11-70A-5
Section 11-70A-5 Notice of hearing. (a) Not less than 30 days before the date on which the
hearing on the quiet title and foreclosure petition is scheduled, the municipality shall do
both of the following: (1) Send a notice of the hearing to the interested parties identified
under subsection (b) of Section 11-70A-2 for each parcel named in the petition by both certified
mail, return receipt requested, and regular mail. (2) Post conspicuously on each property
named in the petition notice of the hearing which includes the following statement: "THIS
PROPERTY HAS BEEN TRANSFERRED TO [NAME OF MUNICIPALITY] AND IS SUBJECT TO AN EXPEDITED QUIET
TITLE AND FORECLOSURE ACTION. PERSONS WITH INFORMATION REGARDING THE PRIOR OWNER OF THE PROPERTY
ARE REQUESTED TO CONTACT [THE MUNICIPALITY]." (b) Notices provided to the interested
parties under this section shall include all of the following: (1) The date on which the municipality
recorded in probate court its notice of the pending expedited quiet...
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36-7-1
Section 36-7-1 Reimbursement of county or municipal officers or employees for traveling expenses
- Itemized statement of expenses to be presented and approved. It shall be unlawful for an
officer or employee of a county, town, or city in Alabama to be reimbursed from the treasury
of a county or municipality for expenses incurred by him or her while traveling or remaining
beyond the limits of counties and municipalities in the performance of his or her duties incidental
to the management or control of the affairs of the county or municipality unless the officer
or employee presents and has approved as provided for in this article an itemized statement
of all expenses incurred. Nothing in this article shall be interpreted as applying to the
use of credit cards issued in the name of the municipality by municipal officers and employees
beyond the limits of the municipality for which they work. Nothing in this article shall be
interpreted as applying to the use of credit cards issued in the...
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40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another date is
specifically fixed by law, the lien shall arise at the time the assessment list, return therefor
or the payment thereof, as the case may be, was due to have been filed with or made to the
Department of Revenue or other agency of the state or county and shall continue until the
liability for such amount is satisfied or becomes unenforceable by reason of the lapse of
time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
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40-1-27
Section 40-1-27 Payment of taxes by lienors. The holder of any lien on real or personal property
may pay the tax thereon with interest and penalties and upon such payment shall be subrogated
to the lien of the state, county, or municipality, and the sum so paid shall bear legal interest
from the date of payment and may be collected in the same manner as the original claim of
the lienholder. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §906.)...
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40-10-163
Section 40-10-163 Presentation of petition to county commission; payment by county treasurer.
The judge of probate shall likewise certify his findings on the duplicate petition, stating
the amount of money which the petitioner is entitled to receive from the county, and such
petition, with his certificate endorsed thereon, he shall deliver to the petitioner, who may
present the same to the county commission; and, if said commission is satisfied with the proof
of the claim made by the petition, the commission must allow said claim to the amount of tax
paid to the county and draw a warrant on the treasurer of the county for the amount allowed
in favor of the petitioner. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §331.)...
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40-10-9
Section 40-10-9 Attendance of collector at trial; tax book and record of tax lien sales as
evidence. The tax collector shall attend the several terms of the probate court at which any
of the causes are triable and to have with him or her his or her tax book and his or her record
of tax lien sales kept pursuant to Acts 1995, No. 95-408, and the tax book and record of tax
lien sales shall, in all cases, be accepted as prima facie evidence of the amount of taxes
and fees due and that the same have been properly assessed and charged and are unpaid or have
been paid by the holder of a tax lien certificate. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §256; Acts 1995, No. 95-408, p. 864, §2.)...
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