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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.20.htm - 7K - Match Info - Similar pages
9-9-13
Section 9-9-13 Establishment of district - Effect of order establishing district. The order
of the court of probate establishing said district shall have all the force of a judgment,
and the court shall forthwith levy a uniform tax of not more than $1.00 per acre upon each
acre of land owned by the landowners within such district to be used for the purpose of defraying
the expenses incurred in establishing said district or to be incurred in organizing said district,
making surveys of the same and assessing benefits and damages and to pay other expenses necessary
to be incurred before the board of commissioners provided for in this article shall be empowered
by the subsequent provisions of this article to provide funds to pay the total cost in connection
with the works of improvement of the district. In case the boundaries of the district shall
be extended under subsequent sections of this article so as to include land and other property
not contained within the district as organized by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-13.htm - 2K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
40-9B-13
Section 40-9B-13 Disaster recovery tax incentive protection. (a) This section shall be known
as the Disaster Recovery Tax Incentive Protection Act of 2011. (b) For the purposes of this
section, the following terms shall have the following meanings: (1) DISASTER REPLACEMENT PROPERTY.
Private use industrial property obtained by a private user to repair or replace private use
industrial property on which tax abatements were in existence at the time of a natural disaster,
that was damaged or destroyed by the natural disaster. (2) GOVERNING BODY. The governing body
of a municipality, a county, or a public industrial authority which may grant tax abatements
with respect to private use industrial property under Section 40-9B-4, subject to the geographical
or jurisdictional or other limitations of Section 40-9B-5. (3) NATURAL DISASTER. A catastrophe
caused by nature, or regardless of cause, a fire, flood, or explosion, which is declared by
the President of the United States or the Governor of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-13.htm - 4K - Match Info - Similar pages
45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other
taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege
or license tax against the person 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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.htm - 8K - Match Info - Similar pages
45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
11-67-23
Section 11-67-23 Notice to owner of public hearing; contents; publication in newspaper; posting
of signs and form thereof. After the passage of the resolution, notice of a public hearing
on the matter shall be given by certified mail, return receipt requested, mailed 30 days prior
to the date of the hearing and shall inform the owner of the time, date, and place of the
hearing and the reason for the hearing. The notice shall be mailed to the owner of the property
as the information appears on record in the office of the tax assessor. All notices shall
carry a list of names of persons or private contractors, or both, who perform the work and
are registered with the city clerk. The names shall not constitute a recommendation and the
failure to include a list shall in no way affect the operation of this article. Notice shall
also be given by publication in a newspaper normally read by all segments of the population
published in the county once a week for two consecutive weeks, or if no...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-67-23.htm - 4K - Match Info - Similar pages
45-37A-51.05
Section 45-37A-51.05 Retirement and relief fund. (a) For the purpose of the deductions from
salary provided for in this section, the salary of a fireman or policeman shall be deemed
to be the same as his or her salary is for the purpose of payroll deductions provided for
in Section 9 of Act 929. (b)(1) At the end of each payroll period after the effective date
of this subpart, the City of Birmingham shall deduct from the salary of each firefighter police
officer who commenced service on or after May 2, 1978, an amount equal to three and 30/100
percent of his or her salary plus an actuarially determined amount to cover one-half of the
cost of providing a retirement benefit after 20 years of credited service. This amount shall
not exceed the amount necessary to fund the additional cost over a period of 30 years, and
shall be deposited into the supplemental pension system; provided, however, the city shall
not make any such deduction from the salary of any firefighter or police officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-51.05.htm - 5K - Match Info - Similar pages
11-50-346
Section 11-50-346 Execution of trust agreement as security for payment of revenue bonds authorized;
provisions in trust agreements or resolutions for issuance of bonds generally. In the discretion
of the board, any revenue bonds issued under the provisions of this article may be secured
by a trust agreement by and between the board and a corporate trustee, which may be any trust
company or bank having the powers of a trust company within or without the state. Such trust
agreement or resolution providing for the issuance of such bonds may pledge or assign the
revenues to be received, but shall not convey or mortgage any water system or sewer system
or any part thereof. Such trust agreement or resolution providing for the issuance of such
bonds may contain such provisions for protecting and enforcing the rights and remedies of
the bondholders as may be reasonable and proper and not in violation of law, including covenants
setting forth the duties of the board in relation to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-346.htm - 3K - Match Info - Similar pages
28-3-14
Section 28-3-14 Procedure for collection of due and unpaid taxes and penalties imposed by chapter;
lien for taxes and penalties. If any taxes or penalties imposed by this chapter remain due
and unpaid for a period of 10 days, the board shall issue a warrant of execution directed
to any sheriff of the State of Alabama, commanding him to levy upon and sell the real and
personal property of the taxpayer found within his county for the payment of the amount thereof,
with penalties, if any, and the cost of executing the warrant and to return such warrant to
the board and to pay it the money collected by virtue thereof. Upon receipt of such execution,
the sheriff shall file with the clerk of the circuit court of his county a copy thereof and
thereupon the clerk of the circuit court shall enter in his abstract of judgments the name
of the taxpayer mentioned in the warrant and in proper columns the amount of tax with penalties
and costs for which the warrant is issued and the date and hour...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-14.htm - 2K - Match Info - Similar pages
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