45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.31.htm - 7K - Match Info - Similar pages

11-50-88
Section 11-50-88 Effect of enforcement of tax liens upon property upon assessment liens. The
enforcement by the state, county, city, or town of its lien for taxes on any lot or parcel
of land upon which has been levied an assessment under the provisions of this division shall
not operate to discharge or in any manner affect the lien of the municipality for said assessment,
but the purchaser at a 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 the same subject to such assessment.
(Acts 1923, No. 165, p. 134; Code 1923, §2101; Code 1940, T. 37, §626.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-88.htm - 947 bytes - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-134.htm - 1K - Match Info - Similar pages

40-13-53
that are further processed into a finished aggregate or limestone product without being transported
on a public road, marble and marble by-products, iron ore, quartzite, coal, oil, and natural
gas and the severance of marble and marble by-products, iron ore, quartzite, coal, oil, and
natural gas shall not be subject to the provisions of this article. (b) The tax levied by
this article shall apply to all severed material severed from the ground within this state
and sold as tangible personal property, regardless of the place of sale or the fact
that delivery may be made outside the county, except that no tax shall be due on any such
minerals that are sold to a purchaser for use outside the state provided such minerals are
not transported on public roads in Alabama. Records relating to minerals purchased for use
outside the state, including method of delivery, shall be available for verification and audit
purposes to the department and the department shall make the records...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-53.htm - 4K - Match Info - Similar pages

9-13-196
Section 9-13-196 Failure to pay assessment; penalty; lien on property. (a) An owner or lessee
of forest land who fails to pay, upon reasonable notice, any assessment levied under this
article shall, in addition to the assessment, be subject to a per acre penalty as established
by the commission's rules and regulations. (b) Any finance charge, fee, or assessment levied
shall constitute a lien on the property against which it is levied. In case of default in
the payment of such finance charge, fee, or assessment, the subject land may be sold in the
same manner and under the same conditions that lands are sold for the satisfaction of liens
for county ad valorem taxes, provided, however, no sale of the subject land may occur within
three years from the date of said default, and redemption from such sale may be effected in
the same manner as is provided by law for redemption where land is sold for nonpayment of
ad valorem taxes. (Acts 1989, No. 89-652, p. 1292, §9; Acts 1991, No. 91-670,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-196.htm - 1K - Match Info - Similar pages

11-70-2
property is located, a notice of its intention to file an expedited quiet title and foreclosure
action. The notice shall include a legal description of the property, street address of the
property if available, a statement that the property is subject to expedited quiet title and
foreclosure proceedings under this chapter, and a statement that those proceedings may extinguish
any legal interests in the property. As used herein, interested parties shall mean the owner,
his or her heirs or personal representatives, any mortgagee or purchaser of the subject
property or any part thereof, and any party with an interest in the property, or in any part
thereof, legal or equitable, in severalty or as tenant in common, including a judgment creditor
or other creditor having a lien thereon, or any part thereof. (b) The municipality shall make
a good faith effort to identify the interested parties and the addresses at which they can
be reached. The municipality shall be presumed to have made a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-70-2.htm - 2K - Match Info - Similar pages

11-70A-2
property is located, a notice of its intention to file an expedited quiet title and foreclosure
action. The notice shall include a legal description of the property, street address of the
property if available, a statement that the property is subject to expedited quiet title and
foreclosure proceedings under this chapter, and a statement that those proceedings may extinguish
any legal interests in the property. As used herein, "interested parties" shall
mean the owner, his or her heirs or personal representatives, any mortgagee or purchaser
of the subject property or any part thereof, and any party with an interest in the property,
or in any part thereof, legal or equitable, in severalty or as tenant in common, including
a judgment creditor or other creditor having a lien thereon, or any part thereof. (b) The
municipality shall make a good faith effort to identify the interested parties and the addresses
at which they can be reached. The municipality shall be presumed to have made a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-70A-2.htm - 2K - Match Info - Similar pages

28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

37-4-40
Section 37-4-40 Right to sell or lease property. The property of a utility, together with its
franchises, contracts, business, good will and other assets, may be lawfully sold and conveyed
or leased to, and thereafter lawfully held, enjoyed and operated by, a purchaser then engaged
or proposing to engage in the business conducted by such utility; or the capital stock of
a corporation owning and operating a utility may be lawfully sold and conveyed to, and thereafter
lawfully held and enjoyed by, a purchaser, whether or not such purchaser is engaged, or proposes
to engage, in the business conducted by such utility; whenever such sale and conveyance or
lease of the property, franchises, contracts, good will and other assets of such utility,
or whenever the sale and conveyance of the capital stock of such corporation is consistent
with the interests of the public. (Acts 1915, No. 205, p. 268; Code 1923, §9825; Code 1940,
T. 48, §337.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-40.htm - 1K - Match Info - Similar pages

37-4-42
Section 37-4-42 Approval by commission - Property located within single municipality. In cases
where the property of the utility proposed to be sold and conveyed or leased lies within,
and the franchises and public duties thereof relate to a single municipality, and in cases
where such a utility is owned by a corporation, and its capital stock is proposed to be sold,
the question whether the proposed sale and conveyance or lease is consistent with the interests
of the public shall be determined by the governing body of such municipality, and also by
the Public Service Commission, and if the governing body of such municipality and the commission
shall each determine that the proposed sale and conveyance, or lease, is consistent with the
interests of the public, their determination shall be shown by their approval of the proposed
sale and conveyance or lease. (Acts 1915, No. 205, p. 268; Code 1923, §9826; Code 1940, T.
48, §338.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-42.htm - 1K - Match Info - Similar pages