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40-9E-1
Section 40-9E-1 Definitions. For purposes of this chapter only, the following terms shall have
the following meanings: (1) BASE YEAR. The taxable year immediately before the taxable year
in which property first becomes qualified property under this chapter. (2) BASE YEAR VALUE.
The value of the property used to determine the assessment on which the property tax on property
is imposed for the base year. Base year value does not include any new property that is first
assessed in the base year. (3) ELIGIBLE ASSESSMENT. The difference between the base year value
and the actual value as determined by the county tax assessor for the applicable taxable year.
(4) ENHANCED USE LEASE AREA. Any area of a military installation which contains underutilized
real or personal property, or both, that is leased by a secretary of a military department
to a lessee pursuant to the authority provided in 10 U.S.C. §2667. (5) LOCAL GOVERNING BODY.
The governing body of a county or municipality which proposes...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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40-10-134
Section 40-10-134 Manner of sale of land bid in by state. When lands have been sold for taxes
and bought in for the State of Alabama and have not been redeemed or sold by the state and
a period of five years has elapsed from the date of sale to the state, the Land Commissioner,
with the approval of the Governor, may sell the same at private sale to any purchaser for
cash at the best price obtainable, irrespective of the amount of taxes due, after giving notice
as provided for in Section 40-10-133; provided that the holder of a tax lien certificate related
to such land shall be given the option to purchase such land for an amount equal to the best
price offered by any purchaser at a private sale. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §317; Acts 1995, No. 95-408, p. 864, §2.)...
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11-51-62
Section 11-51-62 Proceedings for sale of land for payment of taxes - Appeal by state from decree
of sale. In case of an appeal by the state from a decree of tax sale under the provisions
of law in regard to state and county taxes the appeal by the state shall be in behalf of such
municipality the same as it is in behalf of the county, and all proceedings shall be under
and in accordance with the provisions of law in regard to state taxes and county taxes. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §720.)...
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11-51-69
Section 11-51-69 Proceedings for sale of land for payment of taxes - Repayment of state when
sale of lands bid in by state invalid and purchase money refunded. When land which has been
bid in by the state at tax sales has been sold by the state and the state refunds the purchase
money on account of an invalid sale under and in accordance with the provisions of law in
regard to state and county taxes, the Department of Revenue must ascertain the amount of such
purchase money which has been paid to the municipality, if any, which amount it shall be the
duty of the Comptroller to certify to the mayor or other governing head of the said municipality,
and it shall be the duty of the mayor or other governing head of the municipality to present
such claim at the next succeeding meeting of the council, board of commissioners, or other
governing body of the said municipality and thereupon such council, board of commissioners,
or other governing body shall order a warrant in favor of the state...
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11-51-65
Section 11-51-65 Proceedings for sale of land for payment of taxes - Rights of purchaser where
tax sale invalid. An invalid tax sale shall pass to the purchaser the lien of the municipality
in and to the land sold both as to taxes paid by said sale and as to the taxes subsequently
paid by the purchaser to the same extent and in the same way that the lien of the state and
county is passed to the purchaser under and in accordance with the provisions of law in regard
to state and county taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940,
T. 37, §723.)...
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11-51-68
Section 11-51-68 Proceedings for sale of land for payment of taxes - Payment of municipality
when lands bid in by state sold by state. When the lands bid in by the state have been sold
by the state, the Comptroller shall draw a warrant on the treasurer in favor of the municipality
for the amount, if any, that the said municipality is entitled to and shall forward the same
to such municipality. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T.
37, §726.)...
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12-21-66
Section 12-21-66 Proof of land office deeds or written instruments for conveyance or sale of
land. Any deed or written instrument for the conveyance or sale of land purchased or entered
at any land office of the United States in this state made or signed in or upon any book or
record of such office may be proved by a copy thereof, certified by the register of such land
office under his hand to be a correct copy, and such copy shall be received in all courts
and proceedings under the laws of this state and may be recorded in the office of the probate
judge of the county in which the land may be. A transcript of such record in the office of
the probate judge may be certified and used in the same manner and in the same cases as transcripts
of such records of original deeds may be. (Code 1867, §2692; Code 1876, §3044; Code 1886,
§2783; Code 1896, §1814; Code 1907, §3981; Code 1923, §7679; Code 1940, T. 7, §391.)...
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40-12-150
Section 40-12-150 Real estate brokers and agents - Realty situated without the state. Every
person who shall sell or who shall offer to sell in this state any lots or land situated in
another state, or who offers to sell at auction or advertises any auction sale of town lots,
or the sale by auction or otherwise, or lots in any subdivision of lands situated in another
state shall pay an annual license tax to the state of $500. Before any license shall be issued
under this section, the party desiring to obtain such license shall cause to be recorded at
his own expense on the deed records in the office of the probate judge of the county in which
the license is applied for a full description of the lands or lots so offered for sale, together
with the location of same and, if the lands have been divided into lots shall, at his own
expense, file a map of said subdivision, which shall be recorded upon the plat book of the
county in the office of the judge of probate, and reference to said...
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11-51-61
Section 11-51-61 Proceedings for sale of land for payment of taxes - Decree of sale. The decree
for tax sales rendered by the probate judge under the provisions of law in regard to state
and county taxes shall embrace taxes due to such municipalities, showing the aggregate amount
due to the state, county, and municipality and showing what amount is for the municipality
and the tax year of the municipality for which the same is due it. (Acts 1931, No. 300, p.
337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §718.)...
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