Code of Alabama

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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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11-60-2
Section 11-60-2 Legislative intent; construction of chapter generally. (a) It is the intention
of the Legislature by the passage of this chapter to promote the public health and general
welfare by authorizing the incorporation in the several municipalities in this state of public
corporations to acquire, enlarge, improve, expand, own, operate, lease, and dispose of properties
to the end that such corporation may be able to promote public interest and participation
in sports, athletics, and recreational activities and to provide or improve public parks in
this state, including all buildings, facilities, and improvements incident thereto or useful
in connection therewith. It is the further intent of the Legislature by the passage of this
chapter to vest such public corporations with all powers that may be necessary to enable them
to accomplish such purposes. (b) This chapter shall be liberally construed in conformity with
the said intention. (Acts 1967, Ex. Sess., No. 218, p. 264, §1.)...
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23-6-2
Section 23-6-2 Purposes of public corporation; supervision of construction by State Department
of Transportation; department's power to assign, contract, etc., construction work; construction
of chapter. It is the intention of the Legislature to authorize the incorporation of a public
corporation for all of the following purposes: (1) To issue bonds to assure the availability
of funds for payment of the cost of constructing industrial access roads and bridges as shall
from time to time be constructed. (2) To use an annual appropriation from the state Public
Road and Bridge Fund to assure the availability of funds for the cost of constructing industrial
access roads and bridges as shall from time to time be constructed. (3) To construct industrial
access roads and bridges through a corporation to be composed of the officials whose incorporation
is hereby authorized. (4) To vest in the corporation all powers, authorities, rights, privileges,
and titles necessary to enable it to...
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11-101A-1
Section 11-101A-1 Legislative intent. It is the intent of the Legislature to authorize the
several counties and municipalities in the state effectively to form public corporations whose
corporate purpose shall be to provide buildings, facilities, and other property for lease
to and use by the United States of America, its departments, agencies, and instrumentalities,
to invest those public corporations with all powers that may be necessary to enable them to
accomplish that purpose, and to authorize each county and municipality forming each public
corporation to provide financial support and to take other action as may be necessary to enable
the public corporation to carry out the purposes of this chapter. This chapter shall be liberally
construed in conformity with this intent. (Act 2001-642, p. 1317, §1.)...
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11-92A-1
Section 11-92A-1 Definitions. When used in this chapter, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) ARTICLES.
The articles of incorporation or articles of reincorporation of an authority. (2) AUTHORITY.
A public corporation incorporated and reincorporated pursuant to the provisions of this chapter.
(3) AUTHORIZED OPERATIONAL AREA. The county or counties in which the authority has been or
is proposed to be authorized to operate, as designated in its articles of incorporation in
accordance with the provisions of this chapter. If an authority does not designate an authorized
operational area, then such authority's authorized operational area shall be deemed for all
purposes to be solely the county of incorporation of the authority. (4) BOARD OF DIRECTORS.
The board of directors of an authority. (5) BOND OR BONDS. A bond or bonds issued under the
provisions of this chapter. (6) COUNTY OF INCORPORATION. The county...
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11-59-2
Section 11-59-2 Legislative intent; construction of chapter generally. (a) It is the intention
of the Legislature by the passage of this chapter to authorize the incorporation in the several
cities and towns in this state of public corporations for the purpose of owning and operating
and contracting with others for the operation of such facilities as may be specified in the
certificate of incorporation of the corporation or any amendment thereto and to vest such
corporations with all powers that may be necessary to enable them to accomplish any such purpose,
including the power to issue their revenue bonds and to mortgage such properties and pledge
the revenues derived therefrom as security therefor. (b) This chapter shall be liberally construed
in conformity with the said intention. (Acts 1947, No. 231, p. 94, §2.)...
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11-44E-52
Section 11-44E-52 Grant of franchise; lease, or right to use streets, etc.; transfer of waterworks,
sewer, electric, or gas plant and system to board or public corporation. No resolution, bylaw,
or ordinance granting to any person, firm, or corporation any franchise, lease, or right to
use the streets, public highways, thoroughfares, or public property of the city organized
under the provisions of this chapter, either in, under, upon, along, through, or over same
shall take effect and be in force until 30 days after the final enactment of same by the commission,
and publication of said resolution, or ordinance in full once a week for three consecutive
weeks in some newspaper published in the city, which publication shall be made at the expense
of the persons, firms, or corporations applying for the grant. Pending the passage of any
such resolution or ordinance, or during the time intervening between its final passage and
the expiration of the 30 days during which publication shall be...
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11-56-1
Section 11-56-1 Definitions. The following words and phrases, whenever used in this chapter,
shall, in the absence of clear implication otherwise, have the following respective meanings:
(1) CORPORATION OR THE CORPORATION. A corporation organized pursuant to the provisions of
this chapter. (2) BOARD. The board of directors of the corporation. (3) THE STATE. The State
of Alabama. (4) THE MUNICIPALITY. That incorporated city or town in the state which authorized
the organization of the corporation. (5) THE COUNTY. That county in which the certificate
of incorporation of the corporation shall be filed for record. (6) LOCAL SUBDIVISION. The
municipality or the county. (7) PUBLIC CORPORATION. a. Any public corporation (other than
a corporation organized under this chapter) now or hereafter organized or created in the state
pursuant to the authorization or determination by the municipality, by the municipality and
one or more other cities and towns in the state, by the county, by the county...
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11-20-31
Section 11-20-31 Legislative intent; construction of article generally. (a) It is the intent
of the Legislature by the passage of this article to authorize the incorporation in the several
counties in this state of public corporations to acquire, enlarge, improve, replace, own,
lease and dispose of properties to the end that such corporations may be able to promote industry,
develop trade and further the use of the agricultural products and natural and human resources
of this state and the development and preservation of the said resources. It is the further
intent of the Legislature by the passage of this article to vest such public corporations
with all powers that may be necessary to enable them to accomplish such purposes. It is not
intended hereby that any such corporation shall itself be authorized to operate any manufacturing,
industrial, commercial or research enterprise. (b) This article shall be liberally construed
in conformity with the said intention. (Acts 1977, No. 762,...
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22-29-1
Section 22-29-1 Definitions. For the purposes of this chapter, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) AUTHORITY. The public corporation organized pursuant to the provisions of this chapter
as a public corporation, agency and instrumentality of the state. (2) AUTHORIZING RESOLUTION.
A resolution or order adopted by the board of directors authorizing the issuance of bonds
by the authority or providing for an indenture of trust under and pursuant to which its bonds
are to be issued. (3) BOARD OF DIRECTORS. The board of directors of the authority. (4) BOARD.
The State Board of Health of the State of Alabama or the State Committee of Public Health
or the State Health Officer, whichever at the time has the authority to act in health matters
pursuant to Sections 22-1-3, 22-2-1, 22-2-2, 22-2-6 and 22-2-8. (5) BONDS. The bonds issued
by the authority under the provisions of this chapter. (6) BOND SERVICE...
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