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40-5-17
Section 40-5-17 Levy and sale of personal property - When delinquent taxpayer has left
county. When the collector has information that any person owing taxes in his county, whether
due or not, has left the county, he shall make out and certify to the judge of probate a bill
against such person and procure the approval thereof by the judge of probate in all respects
as provided in Section 40-5-31, and such bill shall operate as a writ of fieri facias, and
the same may be executed by the collector if the personal property of the taxpayer
is found in his county or may be by such collector forwarded to the collector of any county
in which the taxpayer has any property, and the collector of such other county, on the receipt
of such writ, shall file the same for record in the probate office in his county and, without
delay shall give notice to the delinquent taxpayer in person or by certified or registered
mail, return receipt demanded. On failure of said delinquent taxpayer to satisfy after...
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45-32-150.21
Section 45-32-150.21 Charity days. (a) The racing commission shall extend the limitations of
time for greyhound racing not to exceed two days at any one track beyond the period otherwise
provided by law so that any such track shall conduct a charity day or days of racing for any
one or more recognized charities in Greene County which has a tax exempt status as provided
for under the Internal Revenue Code. The total of all profits derived from the operation of
such racing on such charity days including all monies which would otherwise be received by
the racing commission as taxes for such day's operations shall be and become a part of the
charity trust fund for which such racing on such days is conducted. The charity trust fund
shall be administered as directed by the racing commission. (b) In determining profits derived
from such racing on such charity days, which profits shall include all taxes payable to the
county or any agency thereof for such days' operations, the tracks shall...
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40-12-268
Section 40-12-268 Other taxes precluded. The registration fee or license tax herein required
to be paid on motor vehicles shall be in lieu of all other privilege or license taxes which
the state or any county or municipality thereof might impose, where the motor vehicle is used
by the owner; provided, that only one such license tax can be levied and collected on one
and the same motor vehicle for one and the same period of time; provided further, that incorporated
cities and towns are hereby authorized to collect a reasonable license or privilege tax on
motor vehicles used for carrying passengers or freight for hire. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, ยง711.)...
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40-21-17
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax assessor of every county
in which any part of said tangible personal property is taxable under the provisions
of this title. The report to the tax assessor shall contain a description of all property
included in the assessment, the assessed value thereof, and an apportionment of the assessed
value of such property to the county, to each municipality, to each special school district,
and other districts levying a district tax within said county, with the name and residence
or place of business of the owner thereof and all other information necessary to enable...
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40-9-10
Section 40-9-10 Y.W.C.A. All Young Women's Christian Associations, and all real and personal
property of all Young Women's Christian Associations, and of any branch or department of same
heretofore or hereafter organized and existing in good faith in the State of Alabama, for
other than pecuniary gain and not for individual profit, when such real or personal
property shall be used by such associations, their branches or departments in and about the
conducting, maintaining, operating and carrying out of the program, work, principles, objectives
and policies of such associations, their branches or departments, in any city or county of
the State of Alabama, are exempt from the payment of any and all state, county and municipal
taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise
tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof.
The receipt, assessment or collection of any fee, admission, service...
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40-9-11
Section 40-9-11 Y.W.C.O. All Young Women's Christian Organizations, and all real and personal
property of all Young Women's Christian Organizations, and of any branch or department of
same heretofore or hereafter organized and existing in good faith in the State of Alabama,
for other than pecuniary gain and not for individual profit, when such real or personal
property shall be used by such organizations, their branches or departments in and about the
conducting, maintaining, operating and carrying out of the program, work, principles, objectives
and policies of such organizations, their branches or departments, in any city or county of
the State of Alabama, are exempt from the payment of any and all state, county and municipal
taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise
tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof.
The receipt, assessment or collection of any fee, admission, service...
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45-42-243
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores, but including the University of Alabama, Alabama Polytechnic Institute and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged, or continuing within Limestone County in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks), an amount equal to one percent of the gross proceeds of sales of the business except
where a different amount is expressly provided herein. Provided, however, that any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such business at...
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11-3-11
to the extent required to make such connection. The cost to the county of connecting to such
system any facility used in the collection or disposal of sewage shall be reimbursed to the
county by the owner of the property on which such facility is located, and the obligation
of the owner of such property to pay such cost to the county shall be secured by a lien on
such property to be collected as other debts are collected or liens enforced. The notice required
by this subdivision shall be by personal service or by posting a notice on the premises.
Any other provisions of this subdivision to the contrary notwithstanding, no county commission
shall have the power to require any owner of property to connect to a county sewer system
if (i) the property of such owner is served by any other sewer system as of the date (the
"prospective connection date") that the construction of such county sewer system
has advanced to the point that operational sewer lines belonging to such system are...
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11-51-7
Section 11-51-7 Effect of assessments and enforcement thereof by levy of execution upon and
sale of property generally; right of redemption of owner of property sold generally. After
the assessment has been corrected by the council or other governing body or board of assessors,
it has the force and effect of a judgment against the property, real or personal, assessed
and against the person owning the same and, at any time within five years after delinquency,
may be enforced by an execution issued by the clerk to be levied upon the property, real or
personal, which was so assessed for taxation if to be found and, if not, then upon
any other property, real or personal, belonging to the person against whom such taxes
were assessed. The execution may be in form provided by the council or other governing body,
and may be levied by the chief of police or other person designated by the council or other
governing body, and the property so levied upon may be sold by such officer upon notice...
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11-88-60
Section 11-88-60 Fixing of amount of assessment by board; assessment to constitute lien on
property against which levied; reduction or abatement of final assessment by board generally.
At such meeting or any adjournment thereof, the board shall proceed by resolution to fix the
amount of the assessment against each lot or tract of land described and included in the said
assessment roll, and all such assessments, from the date of such order or resolution, shall
be and constitute a lien on the respective lots or parcels of land upon which they are levied
superior to all other liens, except those of the state and county for taxes. The board shall
have no power to reduce or abate an assessment made for an improvement after such assessment
shall have been made final, unless an appeal shall have been taken from such assessment within
the time prescribed by law, except as provided in Section 11-88-62, but this provision shall
not affect the power of the board to split an assessment between two...
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