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9-13-193
Section 9-13-193 Referendum; amount of assessment; payment and remission of assessment; notice
of referendum. (a) The commission shall authorize a referendum among owners or lessees of
forest land to determine whether an assessment shall be levied upon said owners or lessees
to offset, in whole or in part, the cost of forestry and forest fire protection programs.
(b) The assessment levied against each owner or lessee under this article shall be ten cents
per acre of forest land owned. (c) All affected owners or lessees of forest land shall be
entitled to vote in any such referendum. The commission shall determine any questions of eligibility
to vote and shall establish rules and regulations pertaining to the vote. (d) If a majority
of those voting at the referendum vote in favor of the assessment, then the charge, fee or
assessment shall be collected from the owners or lessees of forest land. The finance charge,
fee or assessment levied by this article shall not be effective until a...
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9-9-77
Section 9-9-77 Objections to establishment of subdistrict or to assessments against lands;
appeals from orders of commission. Any owner of land within a proposed subdistrict may file
with the chairman objections in writing to the establishment of a subdistrict on or before
the day set for hearing the engineer's report on the same. If such subdistrict is established
by order of the county commission, said owner of land may within 10 days after the establishment
of the subdistrict appeal from the order of the county commission to the circuit court, upon
giving bond in a sum to be fixed by the county commission conditioned for the payment of costs
if the appeal should be decided against the appellant. Any owner of land within a subdistrict
may likewise file objections in writing to any assessment or assessments before the same shall
have been approved by the county commission. If the county commission approves said assessment
or assessments, said owner of land may appeal from the order of...
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11-88-65
Section 11-88-65 Enforcement of lien on property for state, county, etc., taxes not to discharge
or affect lien of authority for assessment; duration of liens. The enforcement by the state,
county, city, or town of its lien for taxes on any lot upon which has been levied an assessment
for any improvement shall not operate to discharge or in any manner affect the lien of the
authority for the assessment, but any purchaser at any tax sale by the state, county, city,
or town of any lots or parcels of land upon which an assessment has been levied shall take
them subject to such assessment. All liens for improvements shall continue until they are
paid or extinguished or until the expiration of 20 years from the date of default in payment
of the assessment or from the date when there was a due recognition of the indebtedness after
default, after which time the enforcement of the lien shall be barred and the indebtedness
conclusively presumed to have been paid. (Acts 1973, No. 826, p. 1293,...
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11-48-34
Section 11-48-34 Effect of enforcement of tax liens upon property upon assessment liens; duration
of assessment liens. (a) The enforcement by the state, county, city, or town of its lien for
taxes on any lot upon which has been levied an assessment for any improvement authorized by
this article shall not operate to discharge or in any manner affect the lien of the municipality
for the assessment, but any purchaser at any tax sale by the state, county, city, or town
of any lots or parcels of land upon which an assessment has been levied shall take them subject
to such assessment. (b) All liens for public improvements which cities and towns in this state
now have or may hereafter acquire under the general laws of this state shall continue until
they are paid or extinguished or until the expiration of 20 years from the date of default
in payment of the assessment or from the date when there was a due recognition of the indebtedness
after default, after which time the enforcement of the...
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11-99A-31
Section 11-99A-31 Recordation of notice of lien. (a) All preliminary and final assessments
shall constitute liens upon the property assessed. The council shall provide a copy of the
preliminary and final assessment to the municipal or town clerk of the appointing government,
either of which shall constitute notice to all of the existence of the preliminary or final
assessment and their priority, the same as though recorded in the records of the office of
the judge of probate, and all purchasers of property, whether bona fide purchasers or not,
shall take subject to the assessment, whether or not having actual knowledge of the assessment.
Moreover, in the discretion of the council or board, notice of the presence of a preliminary
or final assessment may be recorded in the office of the judge of probate for the county or
counties in which a district is located. Any such recordation shall be free of mortgage or
other recording taxes. (b) All assessments made pursuant to this chapter,...
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9-13-184
Section 9-13-184 Participation by county commissions in fire protection program of State Forestry
Commission - Assessments against owners of forestlands for costs - Time and manner of payment;
reports to tax assessors; lien on property for payment. Any assessment fixed as provided in
Section 9-13-183 shall be payable at the same time and in the same manner as county taxes,
and the owner of the forestlands, as defined in this division, in those counties becoming
subject to the provisions of this division shall make report of same to the tax assessor of
the county at the time fixed by law for making return of other property of such property owner.
Assessments made pursuant to this division shall constitute a lien on the property against
which they are assessed and, in case of default in the payment of such assessments, the land
may be sold in the same manner and under the same conditions that lands are sold for the satisfaction
of liens for county taxes. (Acts 1955, No. 552, p. 1208,...
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35-8A-316
Section 35-8A-316 Lien for assessments. (a) The association has a lien on a unit for any assessment
and any other moneys due the association for special assessments or services or charges, such
as water or repairs, levied against that unit or fines imposed against its unit owner from
the time the assessment or fine becomes due. The association's lien may be foreclosed in like
manner as a mortgage on real estate provided the declaration is in conformity with Article
1A of Chapter 10 of this title and subject to the rights under Article 14A of Chapter 5 of
Title 6. The association shall send reasonable advance notice of its proposed action to the
unit owner and all lienholders of record of the unit. Unless the declaration otherwise provides,
fees, charges, late charges, fines, and interest charged pursuant to Section 35-8A-302(a)(10),
(11), and (12) are enforceable as assessments under this section. If an assessment is payable
in installments, the full amount of the assessment is a lien...
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11-54B-8
Section 11-54B-8 Costs of supplemental services; assessment of classes; exemptions. (a) A self-help
business improvement district ordinance shall provide that all costs of the supplemental services
provided in a business improvement district will be financed through the levy of a special
assessment on the owners of the real property located within the geographical area of the
district and shall designate the method set forth in the plan as the method which will be
used to determine the amount of such special assessment in a manner which fairly and equitably
distributes the burden of financing the supplemental services among the real property owners
in the district. Such ordinance shall list and describe, by metes and bounds, by lot and block
numbers, or by street addresses, all real properties against which the special assessment
will be made to fund such supplemental services. (b) The board of directors of the district
management corporation, in its sole discretion, may assess classes...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
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35-8A-105
Section 35-8A-105 Separate titles and taxation. (a) If there is any unit owner other than a
declarant, each unit that has been created, together with its interest in the common elements,
constitutes for all purposes a separate parcel of real estate. (b) If there is any unit owner
other than a declarant, each unit must be separately taxed and assessed, and no separate tax
or assessment may be rendered against any common elements for which a declarant has reserved
no development rights. (c) Any portion of the common elements for which the declarant has
reserved any development right may be separately taxed and assessed against the declarant,
and, if separately taxed and assessed, the declarant alone would be liable for payment of
those taxes. (d) If there is no unit owner other than a declarant, the real estate comprising
the condominium may be taxed and assessed in any manner provided by law. (e) All laws authorizing
exemptions or deductions from taxation shall be applicable to each...
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