40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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11-54B-48
Section 11-54B-48 Collection of special assessment. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 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, by the offices
of the municipal revenue department, or by the offices of the revenue commissioner, who may
be compensated for the service. Except in the case of an assessment against a designated class
of business, the ordinance shall also provide that the amount of any outstanding special assessment
levied on a parcel of real property, together with any accrued interest and penalties, shall
constitute a lien on the property. The lien shall take precedence over all other liens, whether
created prior or subsequent to the date of the special assessment, except a lien for any of
the following: (1) State, county, or municipal taxes....
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11-54B-13
Section 11-54B-13 Retention of municipal police powers. Notwithstanding the improvement of
any street or sidewalk incident to a self-help business improvement district, a municipality
and its governing body shall retain its police powers and other rights and powers relating
to the street or part thereof constituting or included in a self-help business improvement
district, and no such action shall be interpreted or construed to be a vacation, in whole
or in part, of any municipal street or part thereof, it being intended that the establishment
of a self-help business improvement district pursuant to this article is a matter of a regulation
only. (Acts 1994, No. 94-677, §13.)...
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11-54B-3
Section 11-54B-3 Development and maintenance of self-help business improvement districts. A
municipality may, through ordinance, provide for the creation and maintenance of one or more
self-help business improvement districts pursuant to this article. This article is intended
as the exclusive procedure through which a municipality may create and maintain a self-help
business improvement district. (Acts 1994, No. 94-677, §3.)...
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11-54B-52
Section 11-54B-52 Retention of municipal police powers. Notwithstanding the improvement of
any street or sidewalk incident to a self-help business improvement district, the municipality
and its governing body shall retain its police powers and other rights and powers relating
to any streets or parts thereof constituting or included in a self-help business improvement
district, and no action shall be interpreted or construed to be a vacation, in whole or in
part, of any municipal street or part thereof, it being intended that the establishment of
a self-help business improvement district pursuant to this article is a matter of regulation
only. (Act 2004-382, p. 626, §13.)...
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11-54B-6
Section 11-54B-6 Mailing of proposed ordinance and notice of hearing. At least twenty (20)
days prior to the date set for a public hearing on the proposed self-help business improvement
district plan, notice of the date, time and place of the hearing, with a description of the
geographical area proposed to be included in the district, the proposed ordinance, and the
self-help business improvement district plan shall be mailed to all known owners of real property
located within the geographical area proposed to be included in the district. Such notice
shall be mailed to all known owners of such real property at the address listed in the county
property tax assessment records. In addition, a copy of such notice shall be posted in at
least three (3) places located within the geographical area proposed to be included in the
district. A property owner's failure to receive a copy of such notice shall not constitute
grounds upon which such owner may contest the validity of a self-help...
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11-54B-42
Section 11-54B-42 Development and maintenance of self-help business improvement districts.
A Class 2 municipality, by ordinance, may provide for the creation and maintenance of one
or more self-help business improvement districts pursuant to this article. This article is
intended as the exclusive procedure by which a Class 2 municipality may create and maintain
a self-help business improvement district. (Act 2004-382, p. 626, §3.)...
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11-54B-17
Section 11-54B-17 Operation in other designated project areas. This article shall not prohibit
a municipality from including a self-help business improvement district within the bounds
of any area, district, or zone including enterprise zones established pursuant to law which
has as one of its purposes the encouragement of the construction of improvements or the rehabilitation
of properties located within those boundaries, or the inducement of private enterprises to
locate within those boundaries, whether by tax credits, exemptions, or abatements, or by special
public financing arrangements. (Acts 1994, No. 94-677, §17.)...
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11-54B-56
Section 11-54B-56 Operation in other designated project areas. This article shall not prohibit
a municipality from including a self-help business improvement district within the bounds
of any area, district, or zone including any enterprise zone established pursuant to law which
has as one of its purposes the encouragement of the construction of improvements or the rehabilitation
of properties located within those boundaries, or the inducement of private enterprises to
locate within those boundaries, whether by tax credits, exemptions, or abatements, or by special
public financing arrangements. (Act 2004-382, p. 626, §17.)...
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