Code of Alabama

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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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11-42-81
Section 11-42-81 Licensing of dance halls, poolrooms, etc., in territory exempt from taxation.
The council or governing body of the city shall have no authority or power to license or permit
any dance halls or billiard or poolrooms or business or occupation of any kindred or like
kind or character to be operated or carried on at another place in the territory which is
exempt from taxation under the provisions of this article so long as the same is exempt from
taxation under the provisions of this article. (Code 1907, §1114; Code 1923, §1808; Code
1940, T. 37, §176.)...
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11-42-77
Section 11-42-77 Construction of improvements or betterments in territory exempt from taxation
generally. The council or governing body of the city shall have no authority or power to construct
or cause to be constructed any improvements or betterments in territory which is exempt from
taxation under the provisions of this article, the cost of which or any part of which is assessable
against the abutting property, except as provided in this article. (Code 1907, §1115; Code
1923, §1809; Code 1940, T. 37, §177.)...
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11-42-79
Section 11-42-79 Construction of sidewalks and curbing and assessment of costs thereof in territory
exempt from taxation; landowners in exempt territory to file petition requesting betterments.
The council or governing body of the city shall have the right to construct or cause to be
constructed sidewalks and curbing in the territory exempt from city taxation under the provisions
of this article and assess the cost and expense thereof against the abutting property in the
same manner and under the same laws and to the same extent as it is authorized to construct
similar betterments in the territory within the corporate limits of said city which is not
exempt from taxation, but before said council or governing body is authorized to construct
any sidewalks or curbing in territory exempt from taxation, the owners of a majority of the
frontage of and to be assessed for such sidewalks or curbing must file with the clerk of the
city a written petition signed by them requesting such...
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11-42-84
Section 11-42-84 Assessment and collection of privilege or license tax from operators of common
carriers, street railroads, etc., in territory exempt from taxation. (a) The council or governing
body of the city may annually assess and collect for and in behalf of the city a privilege
or license tax from the operator of each and every common carrier, street railroad, waterworks,
telephone and telegraph lines, or other quasi-public business which is operated or carried
on in whole or in part in the territory exempt from city taxation so long as the same is exempt
from city taxation under the provisions of this article on the following basis: The amount
of such license tax shall be in proportion to the capital employed within the territory exempt
from city taxation in such trade, business, or vocation and shall not exceed $2.00 per $1,000.00
where the capital employed does not exceed $100,000.00, and shall not exceed $1.00 per $1,000.00
on the excess of capital employed over $100,000.00...
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11-42-78
Section 11-42-78 Construction of sanitary sewers, enforcement of sanitary connections, and
assessment of costs thereof in territory exempt from taxation. The council or governing body
of the city shall have the right to construct or cause to be constructed sanitary sewers and
enforce sanitary connections in the territory exempt from city taxation under the provisions
of this article and assess the cost and expense thereof against the abutting property in the
same manner and under the same laws and to the same extent as it is authorized to construct
similar betterments and enforce connections in the territory within the corporate limits of
the city not exempt from taxation. (Code 1907, §1110; Code 1923, §1804; Code 1940, T. 37,
§173.)...
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11-42-82
Section 11-42-82 Levy and collection of privilege or license tax from persons, firms, etc.,
carrying on business, etc., in territory exempt from taxation generally. The council or governing
body of the city shall have no authority or power to levy and collect a privilege or license
tax on or from any person, firm, or corporation for carrying on any business, trade, or occupation
in the territory exempt from city taxation under the provisions of this article, except as
provided in this article. (Code 1907, §1118; Code 1923, §1812; Code 1940, T. 37, §180.)...

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11-42-57
Section 11-42-57 Exemption from taxation of territory annexed and property therein. All territory
brought within the corporate limits of a city under the provisions of this article and all
property having a situs within such territory shall be exempt from city taxation or the payment
of taxes to the city for the period of not less than 10 nor more than 15 years from the time
when such territory is brought within the corporate limits of the city, which period of exemption
shall be fixed in the resolution passed by the council or governing body of the city authorized
under the provisions of section 11-42-41, except as provided in sections 11-42-58 and 11-42-59.
(Code 1907, §1090; Code 1923, §1784; Code 1940, T. 37, §153.)...
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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.)...

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