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11-51-4
Section 11-51-4 Submission of assessment rolls of certain cities to county commission; acceptance
and adoption thereof by county commission. In cities having over 15,000 inhabitants, if the
council or other governing body shall assess taxes upon property liable under the Constitution
and laws of this state for city taxes and furnish to the county commission an assessment roll
showing property and assessed value thereof prior to April 1 of each year, then the county
commission shall take such assessment and may adopt the same. (Acts 1909, No. 200, p. 197;
Code 1923, §2126; Acts 1931, No. 553, p. 650; Code 1940, T. 37, §672.)...
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40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
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40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
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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...
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4-3-47
perpetuity) specified in its certificate of incorporation; (2) To sue and be sued in its own
name in civil actions, excepting actions in tort against the authority; (3) To adopt and make
use of a corporate seal and to alter the same at pleasure; (4) To adopt and alter bylaws for
the regulation and conduct of its affairs and business; (5) To acquire, receive, take and
hold, whether by purchase, option to purchase, gift, lease, devise or otherwise, property
of every description, whether real, personal or mixed, whether in one or more counties
and whether within or without the corporate limits of any authorizing subdivision, and to
manage said property and to develop any property and to sell, exchange, lease or grant an
option to purchase any property (whether developed or undeveloped) owned, leased or controlled
by it; (6) To make, enter into, execute and perform such contracts, agreements, leases and
other instruments and to take such other action as may be necessary or convenient to...
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17-7-1
Section 17-7-1 Payment for machines. The county commission or city commission or such other
authority as levies the taxes for county or city purposes of any county or city which adopts
the use of electronic voting machines, shall, upon the purchase, rental, or lease thereof,
provide for payment therefor by the county or city; provided, that bonds or other evidences
of indebtedness, payable not later than 15 years from their dates of issuance, may be issued
in accordance with the provisions of law relating to the increase of indebtedness of counties
or cities, to meet all or any part of the cost of the electronic voting machines. (Acts 1939,
No. 292, p. 443; Code 1940, T. 17, §98; §17-9-8; amended and renumbered by Act 2006-570,
p. 1331, §37.)...
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11-49-60
Section 11-49-60 Contract by municipality for payment of proportionate share of cost of highway,
street, etc., within municipality constructed, improved, etc., by county, state, or federal
government authorized; assessment of proportionate share of cost against property benefited.
Whenever the United States, the State of Alabama, or any county within the State of Alabama
or either of them shall establish, construct, or reconstruct, improve or reimprove a public
highway, street, or avenue, which said street, highway, or avenue is within or partly within
any city or town of the State of Alabama, such city or town may contract and agree with either
the United States government, the State of Alabama, or any county thereof as to what proportionate
share of the cost of the establishment, construction, reconstruction, improvement, or reimprovement
of such street, highway, or avenue within such city or town shall be paid by such municipality,
and such cities or towns may assess such...
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40-4-2
tax collector, the following commissions: In counties where the collections, not including
taxes on real estate bid in by the state at tax sales and taxes which would be due on property
except for the provisions of the law exempting homesteads from state taxes, do not exceed
$12,000, the rate shall be 10 percent on the first $5,000, five percent on the next $4,000
and four percent on the remainder. The commission herein provided for is to be calculated
on collections for real property and personal property, except motor vehicles, for
the general fund of the state and county. In counties where collections, not including taxes
on property bid in by the state at tax sales and taxes which would be due on property except
for the provisions of the presently applicable law exempting homesteads from state taxes,
exceed $12,000, the commission shall be as above declared up to $12,000, and one and one-half
percent on the remainder up to $15,000, and one percent on the remainder above $15,000....
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37-3-4
promulgated by the Department of Revenue of the State of Alabama. (2) Motor vehicles owned
or operated by or on behalf of hotels and used exclusively for the transportation of hotel
patrons. (3) Motor vehicles owned and operated by the United States, this state or any county,
municipality, or other political subdivision of this state. (4) Motor vehicles controlled
and operated by any farmer while used in the transportation of agricultural commodities and
products thereof, whether for personal use or another farmer, or in the transportation
of supplies to or from the farm. (5) Motor vehicles controlled and operated by a bona fide
cooperative association as defined by the General Agricultural Marketing Act, approved June
15, 1929, as amended, or organized or existing under any state cooperative marketing act,
while used exclusively in the conduct of the business of the association. (6) Motor vehicles
while used exclusively in the transportation of newspapers and magazines and...
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40-9-9
Section 40-9-9 Y.M.C.A. All Young Men's Christian Associations and all real and personal
property of all Young Men'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 charge,...
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