11-48-47
Section 11-48-47 Appeals from judgment of circuit court - By municipality - Issuance of execution
and order of sale upon entry of final judgment in favor of municipality. In the event the
final judgment is entered in favor of the city or town, execution may be issued thereon against
the principal and sureties on the appeal bond, unless the amount of the judgment is paid within
30 days from the date of such judgment, and the court shall, by further order, require that
the property assessed be sold to satisfy such judgment. Nothing contained in this article
shall operate to release or discharge the lien on such property unless the assessment is fully
paid. (Code 1907, §1400; Code 1923, §2215; Acts 1927, No. 639, p. 753; Code 1940, T. 37,
§556.)...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal,
of any employer subject to this chapter. The lien shall arise at the time the contribution
report, or the payment of the contributions, as the case may be, was due to have been filed
with or made to the Department of Labor. The secretary may file in the office of the judge
of probate of any county in this state a certificate which shall show the name of the department
for which it is filed, the amount and nature of the contributions, interest, and penalties
for which a lien is claimed together with any costs that may have accrued, the name of the
employer against whose property a lien for such contributions, interest, and penalties is
claimed and the date thereof. An error in the certificate of the amount shall not...
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40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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11-88-78
Section 11-88-78 Issuance of execution on appeal bond and sale of property assessed when final
judgment entered in favor of authority. In the event the final judgment is entered in favor
of the authority, execution may be issued thereon against the principal and sureties on the
appeal bond, unless the amount of the judgment is paid within 30 days from the date of such
judgment, and the court shall, by further order, direct that the property assessed be sold
to satisfy such judgment. Nothing contained in this article shall operate to release or discharge
the lien on such property, unless the assessment is fully paid. (Acts 1973, No. 826, p. 1293,
§39.)...
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40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
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3-5-12
Section 3-5-12 Proceedings for recovery of livestock or animal by owner; determination of validity
of seizure, amount of damages, etc., where owner unknown, etc.; fees and costs of district
court judge and officer making seizure; appeals from judgment of district court. (a) The owner
of any livestock or animal which has been seized shall have the right to possession of the
same by paying such judgment and the costs thereof or, if no judgment has been entered, by
paying such damages as may be agreed upon together with fees and costs and expenses due on
account of such seizure to the person or officer so seizing such livestock or animal or to
the person who may at the time of such payment have such livestock or animal in his possession
and by paying to the court the costs of the court incurred to the time of such payment. Should
the parties be unable to agree upon the amount of damages, fees, costs and expenses due, either
party shall have the right to go before any district court judge...
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40-2A-10
the Secretary of Information Technology, the commissioner may provide to the Secretary of Information
Technology an annual report outlining the measures employed by the department to maintain
the security of taxpayer information protected from disclosure under this section or under
federal law, to include federal tax information as defined from time to time in Internal Revenue
Service Publication 1075 and which is subject to the confidentiality protections of the Internal
Revenue Code, or personal information subject to the confidentiality provisions of
the federal Driver's Privacy Protection Act under Public Law 103-322. Except as provided in
this subdivision, the development, implementation, and maintenance of the information technology
systems of the department shall not be subject to oversight by any other state agency. (g)
Nothing herein shall prohibit the exchange of information between and among county or municipal
governments, provided that any exchange shall be subject to...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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12-22-21
After a final settlement, upon any order, judgment or decree, made on such settlement, or respecting
any item or matter thereof, or any previous settlement or item, or matter thereof, within
42 days thereafter; (6) Upon any issue as to the insolvency of an estate and upon any issue
as to an allowance of any claim against insolvent estates, in which cases the appeal must
be taken within 42 days after the determination of such issue; and (7) On an application for
a division or partition of real or personal property, in which case the appeal must
be taken within 42 days, and the decree, judgment or order may be stayed upon the execution,
within 14 days, of a supersedeas bond, payable to the appellee, in an amount and upon condition
to be prescribed by the probate judge, such stay of execution to continue until the appeal
is decided. (Code 1852, §1888; Code 1867, §2244; Code 1876, §3954; Code 1886, §3641; Code
1896, §458; Code 1907, §2856; Code 1923, §6115; Code 1940, T. 7, §776.)...
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6-9-61
Section 6-9-61 Destruction of lien upon execution of bond for appeal, etc. The execution of
a bond for an appeal by which the judgment is suspended or the execution of a bond by the
defendant upon the proper officer granting an injunction, stay of execution, or restraining
order destroys the lien created by the recording of the certificate of the judgment or the
levy of the execution upon personal property. The clerk of the court in which such
bond, injunction, stay, or restraining order is granted shall, at the request of the party
filing such bond or obtaining such order, note such fact on the margin of the record where
the certificate of judgment is recorded in the event such certificate has been filed in the
probate office. (Code 1852, §2458; Code 1867, §2874; Code 1876, §3212; Code 1886, §2896;
Code 1896, §1894; Code 1907, §4094; Code 1923, §7809; Code 1940, T. 7, §522.)...
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