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40-10-54
Section 40-10-54 Lists of lands bid in for state furnished assessor by commissioner. It shall
be the duty of the Land Commissioner to transmit to the tax assessor of each county by August
1 of each year a descriptive list of all the lands in the county reported to him as bid in
for the state during the year and not redeemed, and it shall be the duty of said county tax
assessor to compare such list carefully with the record of sales of land for taxes in the
county, and of the redemption thereof, and to ascertain if any of such lands have been redeemed
or were not liable for the taxes for which they were sold; if any of such lands are ascertained
to have been redeemed or to have been sold for taxes for which they were not liable, the said
county tax assessor shall promptly certify the facts to the Land Commissioner, and the probate
judge shall correct the record of land sales in his office accordingly. The assessor shall
furnish to the judge of probate a copy of the list returned to the...
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40-10-76
Section 40-10-76 Action for possession defeated on grounds other than that taxes were not due.
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. If, in any action brought
by the purchaser, or other person claiming under the purchaser, to recover the possession
of lands sold for taxes, a recovery is defeated on the ground that such sale was invalid for
any reason other than that the taxes were not due, the court shall forthwith, on the motion
of the plaintiff, ascertain the amount of taxes for which the lands were liable at the time
of the sale and for the payment of which they were sold, with interest thereon from the date
of sale, and the amount of such taxes on the lands, if any, as the plaintiff, or the person
under whom he claims, has, since such sale, lawfully paid or assumed by the state after its
purchase, with interest thereon from the date of such payment, the interest...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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41-10-44.8
Section 41-10-44.8 Tax credits, job development fees and other incentives. (a) Upon the issuance
by the authority of its project obligations for the purpose of financing a project for an
approved company with respect to which the authority adopted a resolution accepting the project
prior to January 16, 1995, the approved company: (1) Shall receive a credit against the corporate
income tax levied by Section 40-18-31 that otherwise would be owed to the state in any year
by the approved company on its income generated by or arising out of the project, such credit
not to exceed the lesser of (i) the amount due in tax, or (ii) the amount paid by the approved
company pursuant to a financing agreement in the year for which the tax is due, corresponding
to debt service on the project obligations; and (2) May elect to withhold and retain the aggregate
job development fees described in paragraph (b) below, but only to the extent that debt service
payments under the financing agreement(s) exceed...
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41-9-473
Section 41-9-473 Form, maturity, sale, etc., of bonds. All bonds shall be issued, subject to
the approval of the Governor, in such forms, denominations, series and numbers, may be of
such tenor and maturities, may bear such date or dates, may be in registered or bearer form
either as to principal or interest or both with rights of conversion into another form, may
be payable in such installments and at such place or places, may bear interest at such rate
or rates payable and evidenced in such manner and may contain provisions for redemption at
the option of the state to be exercised by said commission at such date or dates prior to
their maturity and upon payment of such redemption price or prices, all as shall be provided
by said commission in the resolution or resolutions whereunder the bonds are authorized to
be issued. The principal of each series of bonds shall mature in annual installments in such
amounts as shall be specified in the resolution or resolutions of the said...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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45-26-244.02
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent privilege license tax against gross sales or gross receipts. (b) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Notwithstanding
the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent
on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck
trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing,
or manufacturing tangible personal property or used in connection therewith, machinery or
equipment used in planting, cultivating, and harvesting farm products, or used in connection
with the production of agricultural produce or products,...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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11-19-1
Section 11-19-1 Definitions. For the purposes of this chapter, the following words and phrases
unless otherwise clearly indicated shall have the following meanings: (1) COUNTY GOVERNING
BODY. The county commission of each county in this state. (2) FLOOD or FLOODING. The general
and temporary condition of partial or complete inundation of normally dry land areas: a. From
the overflow of streams, rivers, and other inland waters, or b. From tidal surges, abnormally
high tidal waters, tidal waves, or rising coastal waters resulting from tsunamis, hurricanes,
or other severe storms. (3) FLOOD-PRONE AREA. Any area with a frequency of inundation of once
in 100 years as defined by qualified hydrologists or engineers using methods that are generally
accepted by persons engaged in the field of hydrology and engineering. (4) LAND-USE AND CONTROL
MEASURES. Zoning ordinances, subdivision regulations, building codes, health regulations,
and other applications and extensions of the normal police...
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