|
11-50-92
Section 11-50-92 Proceedings for sale of land upon failure of property owner to pay assessment,
installment or interest - Notice of sale; payment of assessment prior to sale; cost of notice
and sale charged against land, etc. (a) If the property owner who has not elected to pay in
installments fails to pay his assessment within 30 days or, having elected to pay in installments,
fails to pay the first installment within 30 days from the date of the assessment or makes
default in the payment of any annual or quarterly installment or the interest thereon, the
whole of such assessment shall immediately become due and payable, and the officer designated
by the council to collect such assessment shall proceed to sell the property against which
the assessment is made to the highest bidder for cash, but he shall first give notice by publication
once a week for three consecutive weeks in some newspaper published in the city or town or
of general circulation therein advertising the day of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-92.htm - 1K - Match Info - Similar pages
11-48-49
Section 11-48-49 Proceedings for sale of land upon failure of owner to pay assessment, installment,
or interest - Notice. If the property owner who has not elected to pay installments fails
to pay his assessments within 30 days or, having elected to pay in installments, fails to
pay the first installment in 30 days from the date of the assessment or makes default in the
payment of any annual installment or the interest thereon, the whole of such assessment shall
immediately become due and payable, and the officer designated by the municipality to collect
such assessments shall proceed to sell the property against which the assessment is made to
the highest bidder for cash, but he shall first give notice by publication once a week for
three consecutive weeks in some newspaper published in the city or town or of general circulation
therein of the date and time of such sale and the purpose for which the same is made, together
with a description of the property to be sold. If said officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-49.htm - 1K - Match Info - Similar pages
11-88-80
Section 11-88-80 Entire assessment due and payable upon default in payment of assessment or
installments thereof; advertisement and sale of property assessed for improvement generally.
If the property owner who has not elected to pay in installments fails to pay his assessment
within 30 days or, having elected to pay in installments, fails to pay the first installment
in 30 days from the date of the assessment or makes default in the payment of any annual installment
or the interest thereon, the whole of such assessment shall immediately become due and payable.
The officer designated by the authority to collect such assessments shall proceed to sell
the property against which the assessment is made to the highest bidder for cash, but he shall
first give notice by publication once a week for three consecutive weeks in some newspaper
published in the county in which the property is located and of general circulation therein
of the date and time of such sale and the purpose for which the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-80.htm - 1K - Match Info - Similar pages
11-53B-8
Section 11-53B-8 Failure to make payment. If the property owner fails to pay the assessment
lien within 30 days, or having elected to make installment payments, fails to make any installment
payment when due, the whole assessment lien shall immediately become due and payable, and
the officer designated by the municipality to collect the assessment lien shall proceed to
sell the property against which the assessment lien is made to the highest bidder for cash,
but in no event less than the amount of the lien plus interest through the date of default.
Prior to the sale, notice shall be given by publication once a week for three consecutive
weeks in a newspaper published in the municipality or of general circulation therein, setting
forth the date and time of the sale and the purpose for which the same is made, together with
a description of the property to be sold. If the officer shall fail to advertise and sell
any property on which the payments are past due, any taxpayer of the issuing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-53B-8.htm - 1K - Match Info - Similar pages
11-99A-21
Section 11-99A-21 Failure to pay assessments. If the owner of any land within the district
fails to pay an assessment when due, time being of the essence, the board may commence proceedings
to foreclose on the land as follows: (1) The board shall send a letter, certified mail, return
receipt requested, United States first class mail to the last known address of the owner.
The address of the owner as shown in the tax assessment records of the tax assessor or revenue
commissioner for the county in which the property is located shall be sufficient. (2) The
letter shall specify that if payment is not made within 10 days of the date of the letter,
foreclosure proceedings may be commenced. (3) Any late payment received within the 10-day
period will accrue a late fee of the greater of five percent of the payment or fifty dollars
($50). (4) If payment is not made within the 10-day period, the entire assessment shall become
immediately due and payable, and the board may do either of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99A-21.htm - 4K - Match Info - Similar pages
40-29-23
30-day period provided in this chapter. (b) Seizure and sale of property. The term "levy"
as used in this chapter includes the power of distraint and seizure by any lawful means. Except
as otherwise provided in subdivision (d)(3), a levy shall extend only to property possessed
and obligations existing at the time thereof. In any case in which the Commissioner of Revenue
may levy upon property or rights to property, he may seize and sell such property or rights
to property (whether real or personal, tangible or intangible), as prescribed by law.
The Department of Revenue may become the purchaser of any property seized by bidding up to
the amount of the final assessment and accrued interest plus any costs associated with such
sale. The amount of any successful bid by the department, less costs, shall be credited to
the amount owing on the unpaid final assessments. If the department shall become the purchaser
of any property at such sale, then the department may resell the property by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-23.htm - 4K - Match Info - Similar pages
11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92C-15.htm - 5K - Match Info - Similar pages
41-14A-9
Section 41-14A-9 Procedures for payment of losses. (a) When the State Treasurer becomes aware
that a default or insolvency has occurred, the State Treasurer shall provide notice as required
in subsection (b) and implement the following procedures: (1) The State Treasurer shall obtain
information from the Superintendent of Banks of the State Banking Department or the receiver
of the qualified public depository in default in order to ascertain the amount of funds of
each public depositor on deposit at such depository and the amount of deposit insurance applicable
to such deposits. (2) The potential loss to public depositors shall be calculated by compiling
claims received from public depositors. The State Treasurer shall validate claims of public
depositors who filed claims under subsection (b) and which have been confirmed under subdivision
(1). (3) The loss to public depositors shall be satisfied, insofar as possible, first through
any applicable deposit insurance and then through the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-14A-9.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-134.htm - 18K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
|