11-42-60
Section 11-42-60 Passage, certification, filing with probate judge, etc., of resolution declaring
annexed territory subject to taxation and map of same. Whenever and as often as the facts
exist which authorize a city to collect taxes from and on any portion of the territory brought
within the corporate limits under the provisions of this article, the council or governing
body of the city shall pass a resolution declaring the territory (described in the resolution)
subject to taxation, and thereupon the mayor or governing head of the city shall make and
file with the judge of probate of the county in which the city is situated a certified copy
of such resolution, together with a map of such territory attached thereto showing respectively
the land owned by the respective owners, if the owners are known, or "unknown owners"
where owners are not known. (Code 1907, §1093; Code 1923, §1787; Code 1940, T. 37, §156.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-60.htm - 1K - Match Info - Similar pages

11-42-86
Section 11-42-86 Acquisition of rights and privileges of resident citizens by persons residing
in territory exempt from taxation. When and as often as the owner or owners of any land situated
in territory exempt from taxation under the provisions of this article shall desire to exercise
all of the rights and privileges conferred upon resident citizens not residing in territory
exempt from taxation, they may apply to the council or governing body of the city by petition
in writing to have such land assessed for city taxation, attaching to such petition a map
of such land showing the location of the same. If the council or governing body assent to
such petition, a resolution shall be passed by such council or governing body to that effect,
and the mayor of such city shall endorse on such map or plat a certificate certifying that
the petition was filed for the land shown on the map to be taxed by the city and that the
council or governing body assent to the taxing of such land, which map...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-86.htm - 1K - Match Info - Similar pages

11-42-61
Section 11-42-61 Notice of passage of resolution and hearing for property owners to show cause
why property should not be subject to taxation. The mayor or other governing head of the city,
within five days of the time he files the certified copy of such resolution with map attached
as provided in section 11-42-60, shall give notice by publication once a week for three sucessive
weeks in some newspaper published in the city to the person or persons owning the land described
in the resolution of the passing of the resolution by the council or governing body, and shall
further state in said notice that a certified copy of the resolution with map attached is
on file in the office of the judge of probate of the county, and shall cite the property owner
or owners (without naming them) to appear before the judge of probate of said county on a
day fixed in the notice, which must not be less than 30 days from the first publication of
the notice, to show cause, if any, why said land or any part...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-61.htm - 1K - Match Info - Similar pages

11-42-64
Section 11-42-64 Rendition of decree adjudging property subject to taxation, etc., as to noncontesting
property owners. On the day fixed in the citation published by the mayor for the hearing before
the judge of probate or the day to which such case is continued, as to such property owner
or owners as do not file a contest, the judge of probate shall render a decree adjudging that
the land owned by such property owner or owners and all property having a situs thereon shall
thereafter be subject to taxation by the city, and taxes thereon shall be paid to the city,
and shall cause the map attached to the certified resolution passed by the board or governing
body of the city to be recorded, and after the said map is recorded, the judge of probate
shall endorse on said map, "adjudged subject to city taxation," on such portion
of the property covered by said map as is adjudged to be subject to city taxation. (Code 1907,
§1097; Code 1923, §1791; Code 1940, T. 37, §160.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-64.htm - 1K - Match Info - Similar pages

11-42-71
Section 11-42-71 When property adjudged subject to taxation becomes liable for payment of taxes;
recordation of resolution, map, orders, etc., of probate judge, etc. (a) All property adjudged
to be subject to city taxation under the provisions of this article shall be liable for the
payment of taxes to the city from and after the commencement of the city tax year commencing
next after the time of the passing of the resolution by the board of aldermen or governing
body of the city embracing the property adjudged to be subject to city taxation. (b) The judge
of probate shall cause to be recorded in the records of his office the certified copy of the
resolution filed with him, together with map attached, and all orders and decrees or judgments
rendered by him and the certificate of the clerk of the circuit court filed with him in any
appealed cause, but the said map is to be recorded in the map records as provided in this
article. (Code 1907, §1104; Code 1923, §1798; Code 1940, T. 37,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-71.htm - 1K - Match Info - Similar pages

11-42-63
Section 11-42-63 Filing of contest as to right of city to tax lands or property; city to file
separate causes against contesting property owners. (a) On the day fixed in the notice or
any day to which said cause may be continued, any owner of any of the property declared to
be subject to taxation by the city in the resolution may file with the judge of probate a
contest contesting the right of the city to tax any of the land or property owned by him,
assigning as grounds for such contest the nonexistence of some one or more of facts required
by this article to be in existence before the property is subject to city taxation. (b) A
separate case shall be docketed by the city against each property owner who files a contest,
and thereafter such cause shall be a separate and distinct cause. (Code 1907, §1096; Code
1923, §1790; Code 1940, T. 37, §159.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-63.htm - 1K - Match Info - Similar pages

11-42-65
Section 11-42-65 Hearings on contests as to right to tax; rendition of decree as to taxation
of property. (a) As to each cause against a property owner who filed a contest, the judge
of probate may set the same for hearing at such time as he sees fit, and on the hearing shall
hear such evidence as is introduced by either the property owner or the city and shall determine
as to whether or not the facts which authorize the property to be taxed by the city under
the terms of this article did or did not exist at the time the certified resolution was passed
by the board or governing body of the city. (b) If the judge of probate decides that the requisite
facts did exist at the time of the passing of the resolution, he shall render a decree adjudging
that thereafter the land and property having a situs thereon (described in the decree) shall
be subject to taxation by the city and that taxes thereon shall thereafter be paid to the
city. If the judge of probate decides that the requisite facts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-65.htm - 1K - Match Info - Similar pages

45-8A-110
Section 45-8A-110 Annexation based on resolution of public health or public good; elections.
(a) Whenever the council of the City of Oxford shall pass a resolution to the effect that
the public health or public good requires that certain territory (described in the resolution)
shall be brought within the limits of the City of Oxford: (1) It shall be the duty of the
mayor to certify a copy of such resolution to the Judge of Probate of Calhoun County and the
certified resolution shall have attached thereto a plat or map of the territory proposed to
be annexed, which certified resolution and plat or map shall be filed by the judge of probate.
(2) Within 10 days from the date of the filing of such resolution, the judge of probate must
make and enter an order upon the minutes of the court, directing and ordering an election
to be held by the qualified electors residing within the territory described, not less than
20 days nor more than 40 days from the date of the making of the order. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-110.htm - 8K - Match Info - Similar pages

11-42-2
Section 11-42-2 Annexation election and proceedings generally; proceedings where parties consent
to annexation. Whenever the council shall pass a resolution to the effect that the public
health or public good requires that certain territory (described in the resolution) shall
be brought within the limits of the city or town: (1) It shall be the duty of the mayor to
certify a copy of such resolution to the judge of probate of the county in which the land
proposed to be annexed is situated, and said certified resolution shall have attached thereto
a plat or map of said territory, which certified resolution and plat or map shall be filed
by the judge of probate. (2) Except as provided in subdivision (9) of this section, the judge
of probate shall, not less than 10 nor more than 15 days from the date of the filing of such
resolution, make and enter an order upon the minutes of said court, directing and ordering
an election to be held by the qualified electors residing within the territory...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-2.htm - 8K - Match Info - Similar pages

45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.06.htm - 8K - Match Info - Similar pages