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40-5-42
Section 40-5-42 Collection of taxes by action. In cases where there is no provision by law
authorizing the collection of taxes by an action, the taxes due to the state or to any county,
city, town, special school district, or other special district may, after the same shall become
delinquent, be collected by the state or by any county, city or town, or county or city board
of education, by an action in any court of competent jurisdiction. In addition to the remedy
here given to public agencies for the collection of taxes due them by an action, the tax collector
of every county is authorized to sue in his own name and in the capacity of his office for
the recovery of all taxes collectable by his office which are due to any of the above agencies
or any other public agency for which the tax collector is charged with the responsibility
of collecting the tax. Such county tax collectors are also authorized to act in their own
names and in the capacity of their office in any bankruptcy or...
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11-42-106
Section 11-42-106 Powers, duties, rights, etc., of consolidated municipalities; continuation
of civil actions as to consolidated municipalities. (a) The consolidated city or town shall
succeed to all the powers, obligations, duties, rights of action, property, and rights of
property that belonged to or appertained to the municipalities consolidated and shall have
all the rights, powers, and privileges delegated to municipalities under the applicable provisions
of this title and shall be subject to all the duties, liabilities, or obligations of such
municipalities. (b) All civil actions pending in favor of or against either of the municipalities
shall continue to judgment unaffected by the consolidation and may be enforced in favor of
or against such consolidated city or town as if commenced by or against such consolidated
city or town. (Code 1907, §1132; Code 1923, §1826; Code 1940, T. 37, §194.)...
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11-51-19
Section 11-51-19 Sales of property for payment of taxes, etc., generally - Title acquired by
purchaser. The purchaser of property, real or personal, sold under an execution issued by
the city or town clerk shall receive a title clear of all encumbrance, except of liens held
by the state and county; provided, that the property sold is the property against which the
taxes for the payment of which the sale is had were levied. (Code 1907, §1315; Acts 1923,
No. 205, p. 217; Code 1923, §2130; Code 1940, T. 37, §676.)...
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11-51-28
Section 11-51-28 Requirement as to separation in levy, collection, and disbursement of general
and special taxes; disposition of excess proceeds from special taxes. Unless otherwise provided
by law or its charter, when a special tax is levied by a town or city for any purpose, the
levy, collection, and disbursement thereof shall be kept separate in all respects from the
levy, collection, and disbursement of general municipal taxes, and all moneys, books, receipts,
vouchers, and warrants relating thereto shall be kept separate and shall express on their
face that they relate to the special tax and state the object of the tax, but the same officers
may act in the levy, assessment, collection, and disbursement of the general and special taxes,
unless otherwise provided. If, after the purpose of the special tax is accomplished, there
remains a balance over, it shall be transferred to the general fund of the municipality. (Code
1886, §1520; Code 1896, §2973; Code 1907, §1455; Code 1923,...
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45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority
vote of the members and in addition to all other taxes, may levy a sales and use tax in an
amount up to one percent on sales, use, storage, consumption, or gross receipts in the county
and, in addition, may levy a sales and use tax in the amount of up to two percent on sales,
use, storage, consumption, or gross receipts outside of the corporate limits of the City of
Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross
receipts of any business and the gross proceeds of all sales and use of products or services
which are presently exempt under the state sales and use tax statutes are exempt from the
taxes authorized by this part. In addition, the gross receipts and gross proceeds from the
sale and use of all motor vehicles and agricultural machinery and equipment and related items
covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall
apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the
Lee County Commission is hereby authorized to levy and to provide for the assessment and collection
of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and
Phenix City generally paralleling the state sales and use taxes in the county at a rate not
to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission
shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which
generally parallels, except for the rate of tax, that imposed by the state under applicable
law. (c) The rate of tax levied under authority of this section on items having a rate of
tax under state sales and use tax laws different from the general...
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45-6-246.07
Section 45-6-246.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All taxes collected
under this part shall be remitted to Blount County as all other sales and use taxes applicable
to the county, whether imposed by state statutes or local act. All net proceeds from the tax
authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars
($50,000) collected annually shall be remitted to the Blount County Commission for disbursement
equally to the fire departments with ISO ratings of 9 or below located within Blount County,
which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent
(50%) to the Blount County Commission restricted to the general maintenance and construction
of county roads and bridges classified as farm-to-market roadways, major or minor collectors,
or other roadways that have previously received federal...
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9-12-8
Section 9-12-8 Proceedings as to violations of chapter - Procedure for sale of condemned boats,
etc.; disposition of proceeds. If the judgment is not stayed by the execution of bond as aforesaid,
the sheriff must, after the expiration of 10 days, advertise and sell the boat or vessel,
her tackle, etc., in the same manner as the sales under execution and, after deducting all
necessary expenses of the seizure and costs of sale, of which he shall render an account on
oath, pay the residue to the county treasurer of the county in which the seizure is made,
who may allow him 10 percent thereon for his trouble. The money thus received by the treasurer
must be held for the same purpose as that arising from fines and forfeitures. (Code 1852,
§1127; Code 1867, §1307; Code 1876, §1615; Code 1886, §4726; Code 1896, §5581; Code 1907,
§7502; Code 1923, §5110; Code 1940, T. 8, §171.)...
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11-40-4
Section 11-40-4 Property rights, rights of action, etc., preserved and enforced notwithstanding
change of name or organization. Rights of action and rights of property arising before or
existing at the time of a change of corporate organization, as directed in this title, shall
be enforced against or in favor of such city or town, and all civil actions then pending in
favor of or against municipal corporations shall continue to judgment unaffected by this title
and shall be enforced in favor of or against such city or town, as the case may be, notwithstanding
a change of name or of organization. (Code 1907, §1050; Code 1923, §1741; Code 1940, T.
37, §3.)...
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11-51-23
Section 11-51-23 Redemption of property after sale - Authorization and procedure generally.
Such persons as are authorized to redeem property sold at state tax sales may redeem from
the purchaser at any sale for municipal taxes at any time within two years after the sale
upon paying to the purchaser or to the city or town treasurer the amount for which the property
was sold and interest at a rate of six percent per annum and such sums as the purchaser may
have paid for taxes and the interest thereon and all sums for which such parties may have
become liable, on account of taxes, to pay by reason of owning the property, together with
the sum of $2.00 to pay the cost of reconveyance of such property. (Code 1907, §1328; Code
1923, §2143; Code 1940, T. 37, (tm)689.)...
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