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13A-12-200.8
Section 13A-12-200.8 Property subject to forfeiture for violation of this division; procedures;
hearing; forfeiture action; action for money judgment. (a) The following property is subject
to forfeiture: (1) All obscene material and material which is harmful to minors used, intended
to be used or obtained in violation of the provisions of this division; (2) All moneys, negotiable
instruments, and funds used, intended to be used, or obtained in any violation of the provisions
of this division; (3) All proceeds or receipts derived from property which is subject to forfeiture
pursuant to subdivisions (a)(1) and (a)(2) of this section. (b) Property taken or detained
under this section shall not be subject to replevin but is deemed to be in the custody of
the state, county or municipal law enforcement agency subject only to the orders and judgment
of the court having jurisdiction over the forfeiture proceedings. When property is seized
under this division, the state, county or municipal law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-12-200.8.htm - 7K - 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
11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.2.htm - 3K - Match Info - Similar pages
40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-122.htm - 6K - Match Info - Similar pages
45-17-90.40
Section 45-17-90.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, and Florence. (2)
COUNTY. Colbert County which is authorized to levy excise taxes pursuant to the provisions
of this subpart. (3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device
or substitute therefor commonly used in internal combustion engines; provided, that such term
shall not be held to apply to those products known commercially as "kerosene oil,"
"fuel oil," or "crude oil" when used for lighting, heating, or industrial
purposes. (4) LOCAL PUBLIC CORPORATION. A public corporation incorporated in either Colbert
County or Lauderdale County pursuant to Chapter 99B of Title 11, Article 9, commencing with
Section 11-47-210, of Chapter 47 of Title 11, or any other public corporation organized under
the laws...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.40.htm - 4K - Match Info - Similar pages
45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages
11-81-165
Section 11-81-165 Borrowing in anticipation of sale and issuance of bonds authorized; procedure
therefor. (a) Any municipality or county in the state may at any time and from time to time,
in anticipation of the sale and issuance of revenue bonds under the provisions of this article,
as amended, borrow money for temporary use for any purpose or purposes for which revenue bonds
are authorized to be issued under this article and in evidence of such borrowing may issue
interest-bearing notes. (b) Each such note shall be a limited or special obligation of the
issuing municipality or county, payable as to both principal and interest solely from the
same revenues out of which such revenue bonds are proposed to be issued or from the proceeds
from the sale of such revenue bonds or from both said revenues and said bond proceeds, shall
be made payable not later than 24 months after its date, shall be signed as the governing
body of said municipality or county may prescribe, may be sold at public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-165.htm - 2K - Match Info - Similar pages
40-10-127
Section 40-10-127 Issuance of certificates of redemption. Upon the payment of the amount required
by law for the redemption of the lands sold for taxes by a person entitled to redeem, the
judge of probate, or official who performs the same function, shall issue that person a certificate
of redemption describing the lands, setting forth the facts of the sale substantially as contained
in the certificate of purchase, the date of redemption, the amount paid, by whom the lands
were redeemed, and make the proper entries in the book of sales in his or her office and immediately
give notice of the redemption to the county treasurer or custodian of the county funds. The
judge of probate, or official who performs the same functions, shall sign the certificate.
Unless signed, no certificate shall be held as evidence of redemption, and it shall be the
duty of the judge of probate, or official who performs the same functions, to keep a book
of certificates of redemption, and every blank shall have...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-127.htm - 2K - Match Info - Similar pages
40-10-132
Section 40-10-132 List and sale of lands bid in by state. (a) It shall be the duty of the Land
Commissioner to cause to be prepared a suitable book, in which shall be entered a description,
as accurate as can be obtained, of all the lands which have been bid in by the state, with
the amount of state and county taxes due thereon and the date when such lands were bid in;
and, when three years shall have elapsed from the date of sale, such portions of lands as
have not been redeemed shall be subject to sale by the state; and the Land Commissioner, with
the approval of the Governor, may do any of the following: (1) Sell the same at private sale
to any purchaser, who may pay therefor in cash to the Treasurer such sum of money as the Land
Commissioner may ascertain to be sufficient to cover and satisfy all claims of the state and
county, which sum shall not be less than the amount of money for which the lands were bid
in by the state, with interest thereon at the rate of 12 percent per annum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-132.htm - 2K - Match Info - Similar pages
40-26-20
Section 40-26-20 Disposition of proceeds of tax. One-fifth of the proceeds of the tax levied
by this chapter in counties which are members of the Alabama Mountain Lakes Association, after
deduction of an agreed upon cost of collection between the counties involved and the state
Department of Revenue, such cost of collection not to exceed five percent, shall be appropriated
in the following manner: Fifty percent of said portion shall be appropriated to the Alabama
Mountain Lakes Association to be used for promotion of tourism and travel. The remaining fifty
percent of said portion shall be paid to the respective counties to be used for the promotion
of tourism, recreation and conventions. Said money shall be controlled by the county commission
unless local law provides otherwise. The balance of all taxes or other funds received or collected
by the department under the provisions of this chapter shall be without delay deposited in
the State Treasury. Three-fourths of said balance of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-20.htm - 1K - Match Info - Similar pages
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