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40-7-33
Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book.
The tax assessor must make and enter in an assessment book, suitably ruled and substantially
bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments
made during each tax year, showing in separate columns the name of the owner, a description
of the real estate and improvements thereon, the assessed value thereof and the value of the
personal property assessed for taxation; and the assessor shall compute and enter opposite
the name of each taxpayer the aggregate amount of state, county, and special taxes with which
such taxpayer is charged, except as may otherwise be provided herein. When the hearing of
objection to assessments has been completed as herein provided, the tax assessor shall complete
the said book by making the proper entries therein, and foot up at the bottom of each page
the aggregate of all such taxes. When appeals have been taken to...
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11-51-120
Section 11-51-120 Insurance companies - Fire and marine insurance companies. No license or
privilege tax or other charge for the privilege of doing business shall be imposed by any
municipal corporation upon any fire or marine insurance company doing business in such municipality
except upon a percentage of each $100.00 of gross premiums, less return premiums, on policies
issued during the preceding year on property located in such municipality. Such percentage
shall not exceed four percent on each $100.00 or major fraction thereof of such gross premiums,
and no credit or deduction of any kind shall be allowed or made on account of the cost of
reinsurance by such company in a company not authorized to do business in this state. Any
municipality may charge a flat minimum license at the beginning of each year for new companies
doing business therein on which there shall be an adjustment at the expiration of such year
upon such percentage as may be fixed by said municipality, but such...
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40-10-11
Section 40-10-11 Decree of sale. If service of such notice is perfected 10 days before the
commencement of the term to which the same is returnable, the cause shall stand for trial
at such term; and if no defense is interposed or if interposed and on trial thereof the same
is adjudged insufficient in law or is not sustained by the evidence adduced, the probate court
shall make and enter on such book or docket, a decree of sale substantially in the following
form: "It appearing to the court that the taxes have been assessed against the person
mentioned in this cause (or if the assessment is to owner unknown that the taxes have been
assessed on real estate mentioned in this cause) to the amount of (state amount here) dollars
for the year ___, and that the same are still due and unpaid or have been paid by the holder
of a tax lien certificate, and it further appearing that notice of this proceeding has been
given as required by law, and no valid defense has been interposed against...
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40-21-34
Section 40-21-34 Report of commission to assessors; entries by assessors. (a) The Department
of Revenue, after having first determined and fixed the true value of any property within
this state of individuals, companies, corporations, and associations embraced within and in
accordance with the provisions of this chapter, shall annually on or before July 1, or as
soon thereafter as practicable, report to the tax assessor of every county and to the proper
local authorities of each municipality in this state in which any part of said property is
taxable hereunder, giving a general description of the property, the value of such property
apportioned to said county and to said municipality, school district, or other district having
a special assessment and the name and residence or place of business of the owner and all
other necessary particulars. (b) The assessor must enter in the book of assessments, in addition
to the assessment of other real estate or personal property to be assessed as...
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45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial charge
levied as provided in Section 45-41-141.03 shall become due and payable on October 1 in the
fiscal year of the county next succeeding the fiscal year during and for which such financial
charge is so levied and shall become delinquent if not paid before the next succeeding January
1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make report
of the unit or units of property owned by him or her to the tax assessor at the time fixed
by law for making return of other property of such owner; and any owner whose property is
generally exempt from property taxation or who is not otherwise required to make report or
return to the tax assessor as aforesaid shall nevertheless at such time make report to the
tax assessor of the unit or units of property owned by him or her, all as if such unit or
units of property were subject to property taxation. The tax collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.08.htm - 3K - Match Info - Similar pages
11-51-124
Section 11-51-124 Railroads. (a) The maximum amount of privilege or license tax which the several
municipalities within this state may annually assess and collect of persons operating railroads
in this state as common carriers for the privilege of doing intrastate business within the
limits of such municipalities, whether such companies are incorporated under the laws of this
state or any other state or whether incorporated at all or not, is hereby prescribed and fixed
as follows: (1) In municipalities of not more than 250 inhabitants, $10.00; (2) In municipalities
having a population of more than 250 and not exceeding 500, $15.00; (3) In municipalities
having a population of more than 500 and not exceeding 750, $20.00; (4) In municipalities
having a population of more than 750 and not exceeding 1,000, $25.00; (5) In municipalities
having a population of more than 1,000 and not exceeding 5,000, $25.00 for the first 1,000
inhabitants and $25.00 for each additional 1,000 inhabitants or a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-124.htm - 2K - Match Info - Similar pages
40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
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...
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40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or other
assessing official in each of the several counties shall have the right and authority to assess
all real estate, together with improvements thereon, and all personal property to the party
last assessing the same, or to the owner of record, except such real estate and personal property
which is now or may hereafter be assessed by the Department of Revenue. The failure of the
tax assessor or other assessing official to assess said property to the true owner shall not
invalidate the assessment. The tax assessor or other assessing official shall have the right
and authority to prescribe the proper bookkeeping method to carry out the provisions of this
article, subject to the approval of the Chief Examiner of Public Accounts. Should the owner
of any real estate make improvements on such property, or should any improvements be removed
or destroyed or partially removed or destroyed during any taxable...
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40-9-34
Section 40-9-34 Hudson-Alpha Institute for Biotechnology. (a) The following is hereby found
and declared by the Legislature of Alabama: (1) The lack of content in natural and bio-science
education offered to students in kindergarten through high school is a nationwide problem.
(2) Such lack in curricular offerings to students will be detrimental in the long-term to
the economy of the state and the welfare of the citizens during the scientific revolution
now engulfing the world. (3) The biotechnology institute can provide to education leaders
of the distance learning program of the state cutting edge biotechnology curriculum recommendations
and content for Alabama high schools, by providing information about cutting edge biotechnology
curriculum and content to students in kindergarten through high school pursuant to the distance
learning program of the state, the state course of study, and state textbooks. (4) By educating
Alabama high school students in the field of biotechnology, such...
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45-42A-24.03
Section 45-42A-24.03 Abatement of nuisance by municipal employees and agents; liability for
expenses. (a) If the owner fails, neglects, or refuses to abate the nuisance, or the nuisance
is not otherwise abated, (1) within the time permitted to do so as stated in the enforcing
official's notice, where such notice was not suspended by the request for a hearing before
the administrative official; or (2) within the time permitted to do so as stated in the administrative
official's written determination, then the city may enter upon the property and abate the
nuisance using its own forces, or it may provide by contract for the abatement. However, if
an appeal has been taken to the circuit court as provided in subsection (h) of Section 45-42A-24.02,
then the city may not abate the nuisance until the determination or judgment authorizing abatement
becomes final as provided by law. (b) Upon completion of the abatement work performed by the
city, including work by contractors employed by the...
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