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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall
apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the
Lee County Commission is hereby authorized to levy and to provide for the assessment and collection
of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and
Phenix City generally paralleling the state sales and use taxes in the county at a rate not
to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission
shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which
generally parallels, except for the rate of tax, that imposed by the state under applicable
law. (c) The rate of tax levied under authority of this section on items having a rate of
tax under state sales and use tax laws different from the general...
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11-67-66
Section 11-67-66 Confirmation of report; weed liens. At the time fixed for receiving and considering
the report, the governing body shall hear the report, together with any objections which may
be raised by any of the property owners liable to be assessed for the work of abating the
nuisance and thereupon make modifications in the report as deemed necessary, after which by
motion or resolution the report shall be confirmed. The amounts of the cost for abating the
nuisance in front of or upon the various parcels of land mentioned in the report shall hereinafter
be referred to as "weed liens," and shall constitute a weed lien on the property
for the amount of the weed liens, respectively. After confirmation of the reports, a copy
shall be given to the tax collector or revenue commissioner of the county who, under the "Optional
Method of Taxation," is charged with the collection of the municipal taxes pursuant to
Article 1, Division 2, Chapter 51, of Title 11. It shall be the duty of the...
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40-7-98
Section 40-7-98 Payment of pro rata shares of principal of and interest on warrants. The principal
of and interest on the warrants issued under the provisions of this division are hereby declared
to be lawful costs of the equalization program referred to in Division 1 of this article and
to be lawful and necessary governmental costs of the assessment and collection of ad valorem
taxes levied in the county issuing said warrants required by law to be paid as part of the
current governmental operating expenses of each tax recipient body receiving proceeds from
ad valorem taxation in said county. The principal and interest shall be paid pro rata by each
such tax recipient of such county and by the State of Alabama in the proportions which the
amount of ad valorem tax received by each tax recipient body, including the State of Alabama,
bears to the total amount of ad valorem tax received by all. For that purpose, the tax collector
of each county issuing warrants under this division is...
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45-1-81.01
Section 45-1-81.01 Assessment and collection of certain motor vehicle taxes; license records.
(a) The judge of probate shall perform all duties relating to the assessment and collection
of ad valorem taxes and casual sales and use taxes on motor vehicles in the county, which
have heretofore been performed by the tax assessor and the tax collector. The tax assessor
and the tax collector of Autauga County are hereby relived of all duties and responsibilities
relative to the assessment and collection of taxes on such motor vehicles. The judge of probate
shall receive the commissions and fees now allowed the assessor and collector for performing
these functions, and such fees and commissions shall be remitted to the county general fund.
Reporting and remitting such collections shall be made by the judge of probate or as otherwise
required by statute. (b) The judge of probate shall keep at all times an accurate record of
all licenses received by him or her from the State Comptroller and of...
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45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the state Comptroller. The county commission
shall also provide such clerks, and other assistants for the probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge shall have authority to employ such clerks, and other assistants, and to fix
their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The...
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11-40-33
Section 11-40-33 Costs of demolition. Upon demolition of the building or structure, the appropriate
municipal official shall make a report to the governing body of the cost thereof, and the
governing body shall adopt a resolution fixing the costs which it finds were reasonably incurred
in the demolition and assessing the costs against the property. The proceeds of any moneys
received from the sale of salvaged materials from the building or structure shall be used
or applied against the cost of demolition. Any person, firm, or corporation having an interest
in the property may be heard at the meeting as to any objection to the fixing of the costs
or the amounts thereof. The municipal clerk of the municipality shall give notice of the meeting
at which the fixing of the costs is to be considered by first-class mail to all entities having
an interest in the property whose address and interest is determined from the tax collector's
or revenue commissioner's records on the property or is...
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11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases shall
have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a. The
person who last appears as owner of the real property in the county office of the judge of
probate's property records. b. The current mortgagee of record of the property or assignee
of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust
recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that
holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an interest
in the real property, or in any part thereof, legal or equitable, in severalty or as tenant
in common, whose identity and addresses are reasonably ascertainable from the records of the
Class 2 municipality or records maintained in the county office of the judge of probate or
as revealed by a full title search, consisting of 50 years or more. g. An...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-62.htm - 6K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-16-1.2
Section 40-16-1.2 Additional items included in federal taxable income; items deducted from
federal taxable income. (a) The following items shall be added to federal taxable income for
purposes of computing net income under this chapter: (1) The tax due under this chapter that
is deducted in computing federal taxable income. (2) State and local taxes that are deducted
for purposes of calculating federal taxable income for which a credit is claimed under Section
40-16-8, to the extent the credit is utilized to reduce the tax owed under this chapter. (3)
Refunds of federal income taxes deducted in prior tax periods for purposes of computing the
tax due under this chapter. (4) Dividends received from a corporation in which the taxpayer
owns less than 20 percent of the stock, by vote and value, but only to the extent the dividends
are properly deducted in computing taxable income for federal income tax purposes. (5) State,
county, and municipal interest income from loans and securities that...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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