45-47-244.26
Section 45-47-244.26 Collection of tax; enforcement. The taxes imposed by this subpart shall
constitute a debt due Marion County and may be collected by civil suit, in addition to all
other methods provided by law and in this subpart. The taxes, together with interest and penalties
with respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All of the provisions
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due this state shall apply fully to the collection of the taxes herein levied, and the State
Department of Revenue, for the use and benefit of Marion County shall collect such taxes and
enforce this subpart and shall have and exercise for such collection and enforcement all rights
and remedies that this state or the department has for collection of the state sales tax and
the state use tax. The State Department of Revenue shall have...
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11-3-11.1
Section 11-3-11.1 Authorization, adoption, levy, assessment, collection, or enforcement of
excise, privilege, or license taxes ratified. The action of the governing body of any county
in levying, authorizing, adopting, assessing, collecting, and enforcing any excise, privilege,
or license tax levied, assessed, collected, and enforced on the effective date hereof is hereby
ratified, approved, validated, and confirmed, regardless of any defect which might exist in
the authorization, adoption, levy, assessment, collection, or enforcement of any such tax,
including, without limitation, defects in the adoption of any underlying act of the Legislature
authorizing such authorization, adoption, levy, assessment, collection, or enforcement, any
failure to publish any notice which might otherwise be required with respect to any of the
foregoing, or any failure by any such governing body to comply with any statutory requirement
with respect to any of the foregoing matters; provided that this...
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11-40-34
Section 11-40-34 Assessment of costs. The municipality may assess the costs authorized herein
against any lot or lots, parcel or parcels of land purchased by the State of Alabama at any
sale for the nonpayment of taxes, and where the assessment is made against the lot or lots,
parcel or parcels of land, a subsequent redemption thereof by any person authorized to redeem,
or sale thereof by the state, shall not operate to discharge, or in any manner affect the
lien of the municipality for the assessment, but any redemptioner or purchaser at any sale
by the state of any lot or lots, parcel or parcels of land upon which an assessment has been
levied, whether prior to or subsequent to a sale to the state for the nonpayment of taxes,
shall take the same subject to the assessment. The assessment shall then be added to the tax
bill of the property, collected as a tax, and remitted to the municipality. (Acts 1989, No.
89-376, §5; Act 99-702, 2nd Sp. Sess., p. 216, §1.)...
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11-47-140
Section 11-47-140 Construction, regulation, etc., of public wells, cisterns, etc.; requirement
of cutting of weeds, proper setting of gutters, etc. All cities and towns of this state shall
have the power to construct, repair, and regulate public wells and cisterns and to compel
the screening of all wells, cisterns, and other places in the city or town in which water
is collected where mosquitoes or other insects of like kind are apt to propagate. Such cities
and towns shall also have the power to compel the proper setting of gutters so as to prevent
stagnant water therein and to require weeds to be cut or other things or conditions favorable
to the harboring of such insects to be abated or to do such work at the expense of the owner,
the same to be a lien on the property to be collected as any other debts are collected or
liens enforced. (Code 1907, §1280; Code 1923, §2037; Code 1940, T. 37, §501.)...
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11-50-94
Section 11-50-94 Proceedings for sale of land upon failure of property owner to pay assessment,
installment, or interest - Effect of error or defect in notice or sale. No mistake in the
notice of sale in the description of the property or in the name of the owner shall vitiate
the assessment or the lien; and, if for any reason, the sale made by the city or town is ineffectual
to pass title, it shall operate as an assignment of the lien. Upon the request of the purchaser,
supplementary proceedings of the same general character as required in this article may be
had to correct the errors in said proceedings for his benefit, or the lien so assigned to
him may be enforced by civil action. (Acts 1923, No. 165, p. 134; Code 1923, §2108; Code
1940, T. 37, §633.)...
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11-51-206
Section 11-51-206 Levy of tax outside corporate limits. The council or other governing body
shall have the authority to levy and assess by ordinance within the police jurisdiction of
any municipality or town all taxes authorized by this article; provided, that the levy and
assessment shall not exceed one-half the amount levied and assessed for like businesses, sales
or uses conducted within the corporate limits, fees and penalties excluded. All taxes adopted
pursuant to this section shall be levied and assessed. No levy or assessment of a tax adopted
by ordinance after September 1, 2015, shall take effect until a 30-day notice has been given
of the adoption of the ordinance; provided, however, that no tax levy or assessment may be
imposed under this section in an expanded police jurisdiction until the police jurisdiction
expansion is effective under subsection (d) of Section 11-40-10. The notice given shall be
the same as required for adoption of an ordinance in Section 11-45-8....
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11-51-4
Section 11-51-4 Submission of assessment rolls of certain cities to county commission; acceptance
and adoption thereof by county commission. In cities having over 15,000 inhabitants, if the
council or other governing body shall assess taxes upon property liable under the Constitution
and laws of this state for city taxes and furnish to the county commission an assessment roll
showing property and assessed value thereof prior to April 1 of each year, then the county
commission shall take such assessment and may adopt the same. (Acts 1909, No. 200, p. 197;
Code 1923, §2126; Acts 1931, No. 553, p. 650; Code 1940, T. 37, §672.)...
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11-51-55
Section 11-51-55 Crediting of tax collector with municipal taxes on assessment list and with
taxes in litigation generally. The county commission shall, in discharging the duties imposed
upon it under the provisions of law in regard to state and county officers, credit the tax
collector with municipal taxes contained in such assessment list and with taxes in litigation
in the same manner and way and under the same conditions that credits are required to be given
in favor of the collector of the county taxes shown in the assessment list. (Acts 1931, No.
300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §712.)...
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40-10-74
Section 40-10-74 Right of purchaser or assignee to possession; redemption when lien is recorded.
Any purchaser of lands at a tax sale other than the state or anyone claiming under him shall
be entitled to possession of said lands immediately upon receipt of certificate of sale from
the tax collector; and, if possession is not surrendered within six months after demand therefor
is made by said purchaser or his assignee, the said purchaser or his assignee may maintain
an action in ejectment or a statutory real action in the nature of ejectment, or other proper
remedy for the recovery of the possession of the lands purchased at such sales and shall be
entitled to hold the possession thereof on recovery, subject, however, to all rights of redemption
provided for in this title. If the mortgage or other instrument creating a lien under which
a party seeks to redeem is duly recorded at the time of said tax sale, the said party shall,
in addition to the time in this title specified, have the...
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40-12-169
Section 40-12-169 Tractors, road machinery and trailers. Each person, other than a licensee
under Section 40-12-51, for engaging in the business of dealing in tractors, road machinery
or trailers, shall pay the following license tax: In cities and towns of 50,000 inhabitants
or over, state license of $50, county license of $40; in cities and towns of 25,000 and less
than 50,000 inhabitants, state license of $35, county license of $35; in cities and towns
of 5,000 and less than 25,000 inhabitants, state license of $20, county license of $20; and
in all other places of less than 5,000 inhabitants, whether incorporated or not, state license
of $10, county license of $10. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 156,
p. 178; Code 1940, T. 51, §605; Acts 1947, No. 133, p. 42.)...
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