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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount of the
tax levied, assessed or payable under this article the following: (1) The gross proceeds accruing
from the leasing or rental of a film or films to a lessee who charges, or proposes to charge,
admission for viewing the said film or films; (2) The gross proceeds accruing from any charge
in respect to the use of docks or docking facilities furnished for boats or other craft operated
on waterways; (3) The gross proceeds accruing from any charge made by a landlord to a tenant
in respect of the leasing or furnishing of tangible personal property to be used on the premises
of real property leased by the same landlord to the same tenant for use as a residence or
dwelling place, including mobile homes; (4) The gross proceeds accruing from the leasing or
rental of tangible personal property to a lessee who acquires possession of the said property
for the purpose of leasing or renting to another the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-223.htm - 7K - Match Info - Similar pages
40-18-15
Section 40-18-15 Deductions for individuals generally. (a) No deduction shall be allowed for
any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for
any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise, there
shall be allowed as deductions: (1) All ordinary and necessary expenses paid or incurred during
the taxable year in carrying on any trade or business, as determined in accordance with 26
U.S.C. § 162. (2) Interest paid or accrued within the taxable year on indebtedness, limited
to the amount allowable as an interest deduction for federal income tax purposes in the corresponding
tax year or period pursuant to the provisions of 26 U.S.C. §§ 163, 264, and 265. (3) The
following taxes paid or accrued within the taxable year: a. Income taxes, Federal Insurance
Contribution Act taxes, taxes on self-employment income and estate and gift taxes imposed
by authority of the United States or any possession of the United...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.1.htm - 24K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
11-43-12.1
Section 11-43-12.1 Purchase of services or personal property by Class 7 or 8 municipalities
from elected officials, employees, or members of municipal boards. (a) Notwithstanding any
statute or law to the contrary, any municipality in Class 7 or 8 may legally purchase from
any of the elected officials of such municipality or employees of such municipality or board
members of municipal boards organized under statutory authority by or for such municipality,
any personal service or personal property, provided the elected official, employee, or board
member is the only domiciled vendor of the personal service or personal property within the
municipality, and such elected official, employee, or board member may legally sell such personal
service or personal property to the municipality. The cost or value of such personal service
or personal property authorized to be obtained or purchased under this section shall in no
event exceed the sum of $3,000.00. The elected official, employee, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43-12.1.htm - 4K - Match Info - Similar pages
11-67-123
Section 11-67-123 Failure to abate condition; assessing cost of abatement. (a) If the owner
fails, neglects, or refuses to abate the condition after notice to do so, the enforcing official
shall cause the offending grass or weeds to be cut. (b) Upon completion of the abatement work
performed by the municipality, including work by contractors employed by the city, the enforcing
official shall compute the actual expenses, including, but not limited to, total wages paid,
value of the use of equipment, advertising expenses, postage, and materials purchased, which
were incurred by the municipality as a result of the work. An itemized statement of the expenses
shall be provided by certified letter with signature receipt required to the last known address
of the owner of the property. This notice shall be sent at least five days in advance of the
time fixed by the city council to consider the assessment of the cost against the property.
(c) At the time fixed for receiving and considering the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-67-123.htm - 2K - Match Info - Similar pages
16-13-96
Section 16-13-96 Sale - Generally. All warrants issued hereunder shall be sold to the highest
bidder at public sale unless sold at a better price within 30 days after failure to receive
any acceptable bid at a duly advertised public sale in accordance with this section. A public
sale shall be either on sealed bids or at auction. Bidders may be invited to name the rate
or rates of interest which the warrants are to bear or the board of education may name a rate
or rates of interest and invite bids thereon. The notice of a public sale shall state whether
the sale is to be on sealed bids or at auction and shall also state the amount of the warrants
to be sold, the maturities thereof, whether county or district tax is to be pledged, the amount
payable at each maturity and either the rate or rates of interest which the warrants are to
bear or that the bidders are invited to name the rate or rates of interest and shall also
state the time and place of the meeting of the board of education at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-96.htm - 3K - Match Info - Similar pages
34-3-61
Section 34-3-61 Liens. (a) Attorneys-at-law shall have a lien on all papers and money of their
clients in their possession for services rendered to them, in reference thereto, and may retain
such papers until the claims are satisfied, and may apply such money to the satisfaction of
the claims. (b) Upon actions and judgments for money, they shall have a lien superior to all
liens but tax liens, and no person shall be at liberty to satisfy the action or judgment,
until the lien or claim of the attorney for his or her fees is fully satisfied; and attorneys-at-law
shall have the same right and power over action or judgment to enforce their liens as their
clients had or may have for the amount due thereon to them. (c) Upon all actions for the recovery
of real or personal property, and upon all judgments for the recovery of the same, attorneys-at-law
shall have a lien on the property recovered, for their fees, superior to all liens but liens
for taxes, which may be enforced by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-3-61.htm - 2K - Match Info - Similar pages
40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-122.htm - 6K - Match Info - Similar pages
40-10-21
Section 40-10-21 Certificates of purchase - Assignments. The certificate of purchase delivered
by the tax collector to the purchaser at such sale or to the state in case the state is the
purchaser is assignable in writing or by endorsement, and if the state is the purchaser such
assignment shall be made by the Land Commissioner upon the payment of the amount bid by the
state, with interest thereon at the rate of 12 percent per annum from the date of sale to
the date of assignment, plus all taxes due on said lands since the date of sale, with interest
thereon at 12 percent from date of maturity. Such assignment shall vest in the assignee and
his legal representatives all the right and title of the original purchaser or of the state
in case the state is a purchaser. Upon such assignment it shall be the duty of the assignee
or his legal representatives to assess such property as from the date of such assignment.
Should such assignment be made after the third Monday in January, the...
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