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11-53B-8
Section 11-53B-8 Failure to make payment. If the property owner fails to pay the assessment
lien within 30 days, or having elected to make installment payments, fails to make any installment
payment when due, the whole assessment lien shall immediately become due and payable, and
the officer designated by the municipality to collect the assessment lien shall proceed to
sell the property against which the assessment lien is made to the highest bidder for cash,
but in no event less than the amount of the lien plus interest through the date of default.
Prior to the sale, notice shall be given by publication once a week for three consecutive
weeks in a newspaper published in the municipality or of general circulation therein, setting
forth the date and time of the sale and the purpose for which the same is made, together with
a description of the property to be sold. If the officer shall fail to advertise and sell
any property on which the payments are past due, any taxpayer of the issuing...
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11-48-49
Section 11-48-49 Proceedings for sale of land upon failure of owner to pay assessment, installment,
or interest - Notice. If the property owner who has not elected to pay installments fails
to pay his assessments within 30 days or, having elected to pay in installments, fails to
pay the first installment in 30 days from the date of the assessment or makes default in the
payment of any annual installment or the interest thereon, the whole of such assessment shall
immediately become due and payable, and the officer designated by the municipality to collect
such assessments shall proceed to sell the property against which the assessment is made to
the highest bidder for cash, but he shall first give notice by publication once a week for
three consecutive weeks in some newspaper published in the city or town or of general circulation
therein of the date and time of such sale and the purpose for which the same is made, together
with a description of the property to be sold. If said officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-49.htm - 1K - Match Info - Similar pages
11-88-80
Section 11-88-80 Entire assessment due and payable upon default in payment of assessment or
installments thereof; advertisement and sale of property assessed for improvement generally.
If the property owner who has not elected to pay in installments fails to pay his assessment
within 30 days or, having elected to pay in installments, fails to pay the first installment
in 30 days from the date of the assessment or makes default in the payment of any annual installment
or the interest thereon, the whole of such assessment shall immediately become due and payable.
The officer designated by the authority to collect such assessments shall proceed to sell
the property against which the assessment is made to the highest bidder for cash, but he shall
first give notice by publication once a week for three consecutive weeks in some newspaper
published in the county in which the property is located and of general circulation therein
of the date and time of such sale and the purpose for which the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-80.htm - 1K - Match Info - Similar pages
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-4.htm - 11K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
11-50-92
Section 11-50-92 Proceedings for sale of land upon failure of property owner to pay assessment,
installment or interest - Notice of sale; payment of assessment prior to sale; cost of notice
and sale charged against land, etc. (a) If the property owner who has not elected to pay in
installments fails to pay his assessment within 30 days or, having elected to pay in installments,
fails to pay the first installment within 30 days from the date of the assessment or makes
default in the payment of any annual or quarterly installment or the interest thereon, the
whole of such assessment shall immediately become due and payable, and the officer designated
by the council to collect such assessment shall proceed to sell the property against which
the assessment is made to the highest bidder for cash, but he shall first give notice by publication
once a week for three consecutive weeks in some newspaper published in the city or town or
of general circulation therein advertising the day of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-92.htm - 1K - Match Info - Similar pages
11-53B-7
Section 11-53B-7 Payment of costs. The municipality, in ordering any repair or demolition the
cost of which or any part thereof is to be assessed against any property in accordance with
this chapter, may provide that the same shall be paid in cash within 30 days after the final
assessment; provided, however, that if the assessed amount is greater than ten thousand dollars
($10,000), the property owner may, at his or her election, to be expressed by notifying the
municipal official charged with the duty of collecting the assessments in writing within 30
days after the final assessment is determined, pay the final assessment in 10 equal annual
installments, which shall bear interest at a rate not exceeding 12 percent per annum. Interest
shall begin to accrue upon the expiration of 30 days from the date on which the final assessment
is set by the governing body and the interest shall be due and payable at the time and place
the assessment is due and payable. Any person who elects to make...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-53B-7.htm - 1K - Match Info - Similar pages
11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-134.htm - 18K - Match Info - Similar pages
40-10-121
Section 40-10-121 Manner of redemption of land sold to 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 heretofore or hereafter sold to the state, the party desiring to make
such redemption shall apply therefor as hereinafter provided and 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 thereon at the rate of 12 percent, together with the amount of all
taxes found to be due on such land since the date of sale, as provided herein, with interest
at the rate of 12 percent and all costs and fees due to officers. (b) Upon application to
the probate judge to redeem land where the same has been sold to the state for taxes, which
application shall be made on blank forms to be furnished by the Land...
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