9-13-184
Section 9-13-184 Participation by county commissions in fire protection program of State Forestry Commission - Assessments against owners of forestlands for costs - Time and manner of payment; reports to tax assessors; lien on property for payment. Any assessment fixed as provided in Section 9-13-183 shall be payable at the same time and in the same manner as county taxes, and the owner of the forestlands, as defined in this division, in those counties becoming subject to the provisions of this division shall make report of same to the tax assessor of the county at the time fixed by law for making return of other property of such property owner. Assessments made pursuant to this division shall constitute a lien on the property against which they are assessed and, in case of default in the payment of such assessments, the land may be sold in the same manner and under the same conditions that lands are sold for the satisfaction of liens for county taxes. (Acts 1955, No. 552, p. 1208,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-184.htm - 1K - Match Info - Similar pages
40-5-46
Section 40-5-46 Lien of tax collector. When any tax collector fails to collect any taxes and the same are charged against him on settlement with the state or county, the collector shall be subrogated to the lien of the state and shall have a lien upon the real and personal property of the person, firm, or corporation against whom such taxes were assessed, if same were properly assessed against such person, firm, or corporation, for repayment to him of such money, which lien may be enforced in favor of such tax collector in the same manner that the liens for taxes in favor of the state and county may be enforced, at any time within 12 months after same are charged against such tax collector. The owner, his heirs, or personal representatives, or any person having an interest therein or in any part thereof, legal or equitable, in severalty or as tenant in common, including a judgment creditor, mortgagee, or other creditor having a lien thereon, or on any part thereof, shall have the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-46.htm - 1K - Match Info - Similar pages
11-51-46
Section 11-51-46 Preparation, etc., of assessment forms, etc., for use by tax assessor. It shall be the duty of the Department of Revenue in preparing the form of assessment required by law to make the provisions for the assessor to indicate in the assessment list what property assessed, if any, is situated in such municipalities; and, in the abstract of duties placed on such form, the Department of Revenue may place instructions to the assessor such as will advise him of his duty in making assessments of property subject to municipal taxation. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §704.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-46.htm - 938 bytes - Match Info - Similar pages
11-51-53
Section 11-51-53 Annual settlement by tax collector and payment of balance of taxes collected. The county tax collector must each year make a final settlement under oath with the treasurers of such municipalities at the time he is required to make settlement with the state and then pay over to the treasurers of such municipalities the balance of the municipal taxes due from him as such tax collector and not paid over prior to that date according to the tax books in the office of the judge of probate of that county in which such municipalities are situated. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §710.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-53.htm - 950 bytes - Match Info - Similar pages
11-51-60
Section 11-51-60 Entry by tax collector in docket book of municipal taxes due, etc. The county tax collector shall embrace in the docket of lands made by him under the provisions of law in regard to state and county taxes the amounts due such municipalities both from known and unknown owners in the county, if any, in the same manner and way as he is required to do in regard to state and county taxes, giving the name of the municipality to whom due and stating the municipal tax year for which the taxes are due, in such manner and way as to show respectively the amounts of taxes due the state, the amounts due the county, and the amounts due such municipalities chargeable against the respective properties. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §717.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-60.htm - 1K - Match Info - Similar pages
11-70A-2
Section 11-70A-2 Initiation and notice of action. (a) Any Class 3 municipality may initiate an expedited quiet title and foreclosure action under this section against a parcel of tax sale property located within its municipal limits and purchased by the municipality from the State Land Commissioner. The municipality shall record, in the office of the judge of probate in the county in which the property is located, a notice of its intention to file an expedited quiet title and foreclosure action. The notice shall include a legal description of the property, street address of the property if available, a statement that the property is subject to expedited quiet title and foreclosure proceedings under this chapter, and a statement that those proceedings may extinguish any legal interests in the property. As used herein, "interested parties" shall mean the owner, his or her heirs or personal representatives, any mortgagee or purchaser of the subject property or any part thereof, and any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-70A-2.htm - 2K - Match Info - Similar pages
40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than ad valorem taxes, neglects or refuses to pay the same the amount, including any interest, penalty, additional amount, or addition to such tax, together with any costs which may accrue in addition thereto, shall be a lien in favor of the State of Alabama upon all property and the rights to property, real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the time the assessment list, return therefor or the payment thereof, as the case may be, was due to have been filed with or made to the Department of Revenue or other agency of the state or county and shall continue until the liability for such amount is satisfied or becomes unenforceable by reason of the lapse of time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course of trade, or conventional judgment creditor with an actual money judgment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-2.htm - 4K - Match Info - Similar pages
40-10-188
Section 40-10-188 Record of tax lien auctions and sales. The tax collecting official shall make a correct record of all auctions and sales of tax liens in a durable book or an electronic file, which shall be known as the record of tax lien auctions and sales, containing all of the following: (1) The date of auction or sale. (2) A description of each parcel and uniform parcel number on which a tax lien was auctioned or sold. (3) The year of assessment to which the tax lien relates. (4) The name and address of the property owner for whom the property was assessed, if known. (5) The name and address of the original purchaser of the tax lien. (6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which relate to the year of assessment, as described in Section 40-10-187, as of the date of the auction or sale of the tax lien to the original purchaser. (7) The interest rate bid on by the purchaser at the tax lien auction or as agreed by the purchaser at the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-188.htm - 1K - Match Info - Similar pages
45-35A-57
Section 45-35A-57 Ad valorem taxation on property. (a)(1) Pursuant to Section 216 of the Constitution of Alabama of 1901, as amended, the City of Dothan currently levies ad valorem taxes on property situated therein at the rate of one-half of one percent (5 mills) of the assessed value of such property, which tax revenues are authorized to be used for general municipal purposes. (2) Pursuant to Amendment 373(f) of the Constitution of Alabama of 1901, now appearing as Section 217(f) of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the governing body of the City of Dothan has duly proposed, after a public hearing on such proposal, that the City Council of Dothan be authorized to increase the rate at which the City of Dothan's municipal ad valorem taxes are levied on property situated therein by up to an additional one and one-half percent (15 mills) of the assessed value of such property, and has further proposed that such additional net ad valorem tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35A-57.htm - 4K - Match Info - Similar pages
40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional amount, addition to tax, or assessable penalty together with any costs that may accrue in addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights to property, whether real or personal, tangible or intangible, belonging to such person. The Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file with the Department of Revenue a bond in double the amount of the lien filed, with surety or sureties to be either a surety company authorized to do business in Alabama or such individual property owners, not less than three in number, as are recommended by the judge of probate of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - Match Info - Similar pages
|