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45-43-170.04
Section 45-43-170.04 Solid waste disposal - Fees; public nuisances. (a) The Lowndes County
Commission shall by resolution provide for the orderly collection of fees charged under this
article. The county commission may establish a periodic payment system and is authorized to
purchase necessary supplies and materials and employ personnel necessary to effectuate any
such periodic payment system. Such periodic payment system may be effected by the county by
negotiating with any one or more public or private utilities providing service in the county
for the periodic billing of such fees and the collection thereof on behalf of the county by
one or more such utilities. Any delinquencies in any such payments shall entitle the county
to pursue any remedy provided in this article including the enforcement of any lien obtained
hereunder. The county may agree to pay reasonable compensation to any such utility for its
services in connection with the collection and payment to the county of all such...
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40-1-15
Section 40-1-15 Execution sufficient warrant for levy. Whenever any execution is issued by
the Department of Revenue for the collection of any taxes assessed by it, such execution duly
attested by the secretary of commission shall be sufficient warrant to the officer to whom
directed to levy on the property of the person against whom directed, and the sheriff or other
officer shall forthwith execute such writ without demanding or requiring any indemnifying
bond or other protective obligation, but the writ issued by the Department of Revenue under
authority of law for the collection of taxes due the state shall be sufficient defense to
any action for damages on any ground other than the willful, wanton, or malicious conduct
of the officer making the levy. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §894.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-15.htm - 1K - Match Info - Similar pages
40-21-26
Section 40-21-26 Local taxes on franchises and intangibles. Every individual, association,
partnership, company, and corporation engaged in any business embraced or set out in the preceding
sections shall, in addition to the ad valorem taxes on the tangible property which are now
imposed upon them by law, annually pay to the state a tax for each year on their franchises
or intangible property and assets and shall pay local taxes thereon to each county and municipal
corporation, school district and other tax district in which their business is or shall hereafter
be carried on. Said tax shall be at the same rate as the tax on tangible property, shall be
and become due and delinquent at the same time as the taxes on tangible property, shall be
payable and collected in the same manner and shall be assessed and levied in the manner herein
provided. The place or places where such local taxes on such property are to be paid and the
manner of the apportionment of the same in cases where more...
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45-39-200.11
Section 45-39-200.11 Assessment and collection of motor vehicle taxes. After the thirtieth
day of September, 1980, motor vehicles shall not be included in any assessment made by any
person, firm, or corporation under this code, and any such motor vehicle shall not be considered
as escape property by reason of failure to include the same in any tax return as of the first
day of October, 1980, or any subsequent year. All motor vehicles shall be assessed and the
taxes thereon shall be collected solely as herein provided. (Act 79-107, p. 129, §12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.11.htm - 861 bytes - Match Info - Similar pages
45-42-200.11
Section 45-42-200.11 Assessment and collection of motor vehicle taxes. After the first day
of January 1983, motor vehicles shall not be included in any other assessment made by any
person, firm, or corporation under this code, and any such motor vehicle shall not be considered
as escape property by reason of failure to include the same in any tax return as of the first
day of October 1983, or any subsequent year. All motor vehicles shall be assessed and the
taxes thereon shall be collected solely as herein provided. (Act 84-804, p. 221, § 12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.11.htm - 864 bytes - Match Info - Similar pages
45-49-140.10
Section 45-49-140.10 Service charges - Levy and collection. (a) The expense of establishing
and maintaining a district shall be paid for by the proceeds of a service charge which shall
be levied and collected in an amount sufficient to pay the expense. The service charge shall
be levied upon and collected from persons and properties served by the system. Such charge
shall be a personal obligation of the owner of the property served by the system, and to secure
the collection of the charge there shall be a lien against the property in favor of the district,
which lien shall be enforceable by sale thereof in the same manner in which the foreclosure
of a municipal assessment for public improvements is authorized. (b) A property owner who
owns a structure, used solely as a residence, which at the time of its original construction
was situated on a county line, may avoid the payment of a service charge which is based upon
the presence of such structure, if all of the following: (1) Between...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-140.10.htm - 3K - Match Info - Similar pages
28-3-242
Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings
against goods, etc.; court proceedings for collection of tax due and assessed. (a) In all
cases of seizure of any goods, wares, merchandise or other property made as being subject
to forfeiture under provisions of this chapter which, in the opinion of the officer or person
making the seizure, are of the appraised value of $50.00 or more, the said officer or person
shall proceed as follows. He shall cause a list containing a particular description of the
goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement
thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable
and disinterested citizens of the State of Alabama, residing within the county wherein the
seizure was made. Said list and appraisement shall be properly attested by said officer or
persons, and said appraisers, for which service each of said appraisers shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-242.htm - 4K - Match Info - Similar pages
40-18-2
Section 40-18-2 Levied; persons and subjects taxable generally. (a) In addition to all other
taxes now imposed by law, there is hereby levied and imposed a tax on the taxable income,
as defined in this chapter, which tax shall be assessed, collected, and paid annually at the
rate specified herein and for each taxable year as hereinafter provided. Persons and subjects
taxable under this chapter are: (1) Every individual residing in Alabama. (2) Every corporation
domiciled in Alabama or licensed or qualified to transact business in Alabama. (3) Every corporation
doing business in Alabama or deriving income from sources within Alabama, including income
from property located in Alabama. (4) Every nonresident estate or nonresident trust receiving
income from property owned or business transacted in Alabama. (5) Every resident estate and
resident trust. (6) Every nonresident individual receiving income from property owned or business
transacted in Alabama. (b) Every natural person domiciled...
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40-5-12
Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate. A purchaser,
lien holder, or mortgagee of real estate or personal property included in an assessment with
other real estate or personal property of the person to whom the real estate or personal property
was assessed or subject to the lien of taxes upon other real estate or personal property shall
not be required to pay the entire amount of taxes due by the person or corporation to whom
such real estate or personal property purchased or on which a lien or mortgage is held is
assessed, but may discharge the tax lien against such real estate or personal property purchased
or on which a lien or mortgage is held by paying to the tax collector of the county in which
such taxes are due and payable the actual amount of taxes due on such real estate or personal
property purchased or in which a lien or mortgage is held based on the taxable value of such
purchased or encumbered property as assessed for taxation by...
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45-31-141.11
Section 45-31-141.11 Fire protection fee levied on dwellings and commercial buildings. (a)
The expenses of establishing and maintaining a district shall be paid for by the proceeds
of a fire protection fee which shall be levied and collected in an amount sufficient to pay
the expense. One percent of the fee shall be appropriated to fund the Geneva County office
of the Alabama Forestry Commission. One percent of the fee shall be appropriated to the Geneva
County Volunteer Firefighters Association. The fee shall be levied at a uniform rate upon
each dwelling and commercial building served by the system. The term commercial building shall
not apply to any utility distribution or transmission poles or towers or utility substations.
The fee shall be collected, administered, and enforced at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. The property
owner would be provided the same rights in this situation as he or she...
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