40-1-3
Section 40-1-3 Lien for taxes - Date of lien. From and after October 1 of each year, when property becomes assessable the state shall have a lien upon each and every piece or parcel of property owned by any taxpayer for the payment of all taxes which may be assessed against him and upon each piece and parcel of property real or personal assessed to owner unknown, which lien shall continue until such taxes are paid, and the county shall have a like lien thereon for the payment of the taxes which may be assessed by it; and, if such property is within the limits of a municipal corporation, such municipal corporation shall have a like lien thereon for the payment of the taxes which may be assessed by it. These liens shall be superior to all other liens and shall exist in the order named, and each of such liens may be enforced and foreclosed by sale for taxes as provided in this title, or as other liens upon property are enforced, except as otherwise provided by laws. (Acts 1935, No. 194,...
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11-48-26
Section 11-48-26 Filing of written objections, etc., to assessments by property owners. The owner or owners of any real estate or any interest therein which it is proposed to assess for the cost or any part thereof of said improvement may appear at any time on or before the date named in said notice or at said meeting and file in writing with the clerk or in his office any objections or defense to the proposed assessment against said property or to the amount thereof, and persons who do not file objections or protests in writing against such assessment shall be held to have consented to the same. (Code 1907, §1381; Code 1923, §2196; Acts 1927, No. 639, p. 753; Code 1940, T. 37, §535.)...
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11-48-8
Section 11-48-8 Hearing upon objections as to proposed improvement; amendment, modification, rescission, etc., of ordinance or resolution; actions ratified and confirmed where prior to ordinance, resolution or hearing. (a) At the meeting, to be held as provided for as specified in Section 11-48-6, or at a place and time to which the same may be adjourned, all persons whose property may be affected by the proposed improvement may appear in person or by attorney or by petition and object or protest against said improvement, the material to be used or the alternative types of material or any of them from which selection is later to be made, if any, and the manner of making the same, and said council shall consider such objection and protest and may confirm, amend, modify, or rescind the original ordinance or resolution. But if objection to the proposed improvement is made by a majority in frontage of the property owners to be affected thereby when the proposed improvement is to be...
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11-88-54
Section 11-88-54 Entry of list in assessment book of improvements; contents and status thereof. Such list shall be entered in a well bound book or loose leaf book firmly bound, prepared for that purpose, and shall contain appropriate columns in which payments may be credited and the lien of the assessment satisfied by the proper officers of the authority. The said book shall be known as the "Assessment Book of Improvements" and shall be a public record and no error or mistake in regard to the name of the owner shall be held to invalidate any assessment. It shall be sufficient if the name of the person in whose name such property was last assessed for taxes for state taxation is shown in the said book. (Acts 1973, No. 826, p. 1293, §15.)...
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45-49-91.21
Section 45-49-91.21 Land use control fee. The Mobile County Commission shall levy upon owners of any real property located within the district which has elected to come under the jurisdiction of the board, a uniform land use control fee that shall be equal to 1/10 mill of the appraised value of the parcel as determined by the Mobile County Revenue Commissioner. However, in no case shall this fee be less than three dollars ($3) per parcel. Property exempt from fees and taxes under Act 41 and Act 91 are exempt from the land use control fee provided for under this section. The Mobile County Revenue Commissioner shall assess the land use control fee on the real property subject to the land use control fee within the district. The fee shall be assessed and collected at the same time and in the same manner as ad valorem taxes due on the property. The board may bring civil action for the collection of the fee, and collection costs, upon the failure of a property owner to pay the fee as...
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18-2-3
Section 18-2-3 Contents of application. Such application must set forth the right of the applicant to make the same, the purpose for which the dam is to be erected, a description of the land by sectional divisions and subdivisions, township and range, the name of the watercourse, if it has a name, the side on which the mill, gin or factory is to be erected and the proposed height of the dam. If the application is made by the owner of the land on one side only, he shall also set forth therein the name of the owner of the land on the opposite side on which the proposed dam is to abut, his residence, if known, and whether such owner is a minor or of full age; and, if such owner of the land on the opposite side is of unsound mind, that fact must also be stated. (Code 1852, §§2092, 2093; Code 1867, §§2484, 2485; Code 1876, §§3558, 3559; Code 1886, §3186; Code 1896, §1729; Code 1907, §3890; Code 1923, §7509; Code 1940, T. 19, §36.)...
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22-30E-11
Section 22-30E-11 Voluntary Cleanup Properties Inventory list. (a) Beginning on August 21, 2001, the department shall compile and update as necessary an inventory of all qualifying properties for which a voluntary properties assessment plan or cleanup plan has been approved by the department. At least annually, beginning July 1, 2002, the department shall send a copy of the inventory with the properties listed by county to the clerk of each probate court of the state, who shall place and maintain the most current copy of the inventory in the room or rooms in which the deed records of the county are kept. The inventory shall be called the Voluntary Cleanup Properties Inventory. The inventory shall include all the following information: (1) The name of the property or another description identifying the property. (2) The location of the property. (3) The name of the owner of the property at the time of the property's inclusion in the inventory. (4) A general description of the voluntary...
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45-2-243.52
Section 45-2-243.52 Assessment book for county improvements. Such list shall be entered in a well-bound book or loose-leaf book firmly bound, prepared for that purpose, and shall contain appropriate columns in which payments may be credited and the lien of the assessment satisfied by the tax collector of the county. The book shall be known as the "assessment book for county improvements" and shall be a public record. No error or mistake in regard to the name of the owner shall be held to invalidate any assessment, and it shall be sufficient if the name of the person in whose name such property was last assessed for taxes for state taxation is shown in the book. (Act 84-524, p. 1143, §3.)...
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45-41-72.02
Section 45-41-72.02 Assessment bank. The list shall be entered in a well-bound book or loose-leaf book firmly bound, prepared for that purpose, and shall contain appropriate columns in which payments may be credited and the lien of the assessment satisfied by the tax collector of the county. The book shall be known as the assessment book for county improvements and shall be a public record. No error or mistake in regard to the name of the owner shall be held to invalidate any assessment, and it shall be sufficient if the name of the person in whose name the property was last assessed for taxes for state taxation is shown in the book. (Act 92-478, p. 952, §3.)...
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9-13-44
Section 9-13-44 Designation of lands as auxiliary state forests - Contents of contracts. The Governor may, at his discretion, upon designation of any lands as auxiliary state forests, under the provisions of this article, on behalf of and in the name of the State of Alabama, enter into a contract by and with the owner of said land and the successors and assigns of said owner, the said covenant to run with the land that, in consideration of the devotion of said land to reforestation and of the public benefits arising therefrom, the timber growing on said land shall not be taxable nor assessed for taxation, directly or indirectly, or by any authority, until said lands are withdrawn as auxiliary state forests and that only the land upon which said timber is grown may be taxed or assessed for taxation during said period and that, if said land is taxed or assessed for taxation, it shall be assessed and valued as if the ownership of the timber had been severed from the ownership of the land;...
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