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11-53B-10
Section 11-53B-10 Redemption of property. (a) Any real property heretofore or hereafter
sold for the satisfaction of an assessment lien imposed thereon by the governing body of a
municipality may be redeemed by the former owner, or his or her assigns, or other persons
authorized to redeem property sold for taxes by the state, within two years from the date
of the sale by depositing with the officer designated by the municipality to collect the assessments
the amount of money for which the lands were sold, with interest thereon at the rate of 12
percent per annum from the date of the sale through the date of the payment. (b) In addition
to any other requirements set forth in this section, the proposed redemptioner must
pay or tender the purchaser or his transferee all insurance premiums paid or owed by the purchaser
with accrued interest on the payments computed from the date the premiums were paid at 12
percent per annum through the date of payment. (c) In addition to any other...
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22-21-333
Section 22-21-333 Exemptions from taxation. All properties of an authority, whether
real, personal or mixed, and the income therefrom, all securities issued by an authority and
the coupons applicable thereto and the income therefrom, and all indentures and other instruments
executed as security therefor, all leases made pursuant to the provisions of this article
and all revenues derived from any such leases, and all deeds and other documents executed
by or delivered to an authority shall be exempt from any and all taxation by the state, or
by any county, municipality or other political subdivision of the state, including, but without
limitation to, license and excise taxes imposed in respect of the privilege of engaging in
any of the activities in which an authority may engage. An authority shall not be obligated
to pay or allow any fees, taxes or costs to the judge of probate of any county in respect
of its incorporation, the amendment of its certificate of incorporation or the...
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28-7A-1
Section 28-7A-1 Definitions. For the purpose of this chapter, the following terms shall
have the following meanings: (1) BOARD. The Alcoholic Beverage Control Board. (2) LOCAL GOVERNING
BODY. Any county or municipal commission, council or other governing body or any official
of any county or municipality that is authorized by Sections 28-3-190 and 28-7-16, to collect
taxes levied by the State of Alabama upon the sale of any beer or table wine. (Acts 1988,
1st Ex. Sess., No. 88-723, p. 118, ยง1.)...
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40-20-23
Section 40-20-23 Allocation and distribution of taxes. (a) Ninety percent (90%) of the
net amount of taxes collected by the department on oil or gas produced from submerged lands
which are not deemed to be onshore lands for allocation and distribution purposes pursuant
to subsections (d) or (e) shall be deposited to the State General Fund. The remaining ten
percent (10%) of the taxes collected on oil or gas produced from submerged lands which are
not deemed to be onshore lands for allocation and distribution purposes shall be allocated
and distributed by the Comptroller to the county in which the oil or gas was produced for
county purposes to be expended at the discretion of the county governing body. (b) The net
amount of taxes collected by the department pursuant to this article on oil or gas produced
from submerged lands which are deemed to be onshore lands for allocation and distribution
purposes pursuant to subsections (d) or (e) shall be allocated and distributed pursuant to...
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40-13-32
Section 40-13-32 Deposit and distribution of proceeds of taxes collected generally.
The proceeds collected pursuant to the provisions of this article shall be deposited with
the state Department of Revenue and shall be distributed by it at intervals of not more than
60 days as follows: (1) There shall be distributed to the governing body of each municipality
within the police jurisdiction or municipal limits of which coal or lignite was severed an
amount equal to 50 percent of the tax collected under this article from the severance of coal
or lignite occurring within such police jurisdiction or municipal limits; and (2) There shall
be distributed to the governing body of each county within which coal or lignite was severed
other than within the police jurisdiction or municipal limits of a municipality an amount
equal to 100 percent of the tax collected under this article from the severance of coal or
lignite not severed within the police jurisdiction or municipal limits of a...
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40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation,
etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination.
(a) The state or any county or municipal governing authority may not enter into any contract
or arrangement for the examination of a taxpayer's books and records, written or otherwise,
with a private auditing or collecting firm, if any part of the compensation or other benefits
paid or payable to the private auditing or collecting firm is contingent upon or in any manner
related to the amount of tax, license fee, interest, court cost, penalty, or any other item
assessed against or collected from the taxpayer. Any such contract or arrangement, if made
or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes,
license fees, penalties, court costs, interest, or other items proposed or asserted by, or
based upon the recommendation of, a private auditing or...
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40-3-11
Section 40-3-11 Cost of inventory - To be prorated. The county commission of all such
counties shall have the power and authority to provide for the payment of the cost and expenses
of such inventories and to prorate such cost and expenses between the county, the state, each
municipality, the county board of education, and each city board of education in the county,
such proration to be approximately in the proportion that the revenue received by the state,
the county, such municipalities, and such boards of education, respectively, bears to the
total amount of ad valorem taxes collected in the county. When the board of equalization or
like boards or agencies, with final authority to fix the value of property for the purposes
of taxation of any such county shall provide for the taking of any such inventory and appraisal,
the Comptroller, subject to the approval of the Governor, shall have the authority to pay
the state's pro rata thereof, and each municipality and each board of...
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40-6A-2
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad
valorem taxes. On and after May 3, 1990, and upon approval by the county governing body of
a resolution of authorization, the tax assessors, tax collectors, revenue commissioners, license
commissioners, or other officials whose primary duty is assessing and/or collecting ad valorem
taxes in the various counties of this state, shall be compensated by an annual salary, each
of such officials to receive as a minimum, except as hereinafter provided, an annual salary
in the amount specified by the following schedule: IN COUNTIES HAVING A POPULATION OF: ANNUAL
SALARY 25,000 or less $32,500.00 25,001 to 75,000 37,500.00 75,001 to 119,000 40,000.00 More
than 119,000 42,500.00 Provided, however, that in all counties wherein an elected assistant
tax assessor or assistant tax collector has been or may hereafter be established by law to
function separate and apart from the office of tax assessor or tax collector...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6A-2.htm - 3K - Match Info - Similar pages
40-9G-2
Section 40-9G-2 Incentives for qualifying projects; filings; audits; promulgation of
regulations. (a) For any qualifying project, an abatement may be allowed for ad valorem taxes
and construction related transaction taxes. (1) The abatement of construction related transaction
taxes shall be subject to and shall follow the procedures, provisions, limitations, and definitions
of Chapter 9B, except that capitalized repairs, rebuilds, maintenance and replacement equipment
shall qualify for abatements. (2) The abatement of ad valorem taxes shall be subject to and
shall follow the procedures, provisions, limitations, and definitions of Chapter 9B, except
as follows: a. The amount of the ad valorem tax abatement shall be equal to the ad valorem
taxes owed, minus the ad valorem taxes owed from the tax year immediately before the qualifying
project was placed in service; b. As to any ad valorem tax abatement, capitalized repairs,
rebuilds, maintenance and replacement equipment shall qualify for...
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45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax on account of the business activities and in the amount to be determined by the application
of rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
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