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40-15A-2
Section 40-15A-2 Amount of tax. Subject to the exception hereinafter stated, there is hereby
levied and imposed upon all generation-skipping transfers occurring after December 31, 1987
that involve property subject to tax pursuant to Section 40-15A-3 hereunder, a tax equal to
the full amount of state tax permissible when levied by and paid to the State of Alabama as
a credit in computing any federal generation-skipping transfer tax imposed on such transfer
according to the act of Congress in effect, on the date of the transfer. The tax hereby imposed
shall not exceed in the aggregate amounts which may by any law of the United States be allowed
to be credited against such federal generation-skipping transfer tax. The generation-skipping
transfer tax hereby levied shall be levied only so long as and during the time a generation-skipping
transfer tax is enforced by the United States against Alabama generation-skipping transfers
and shall only be exercised or enforced to the extent of...
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11-88-43
Section 11-88-43 Adoption of resolution by board describing improvement, property benefited,
etc., and directing drawing, etc., of details, drawings, plans, etc. When the board shall
determine to make an improvement, the cost of which or any part thereof it is proposed to
assess against the property abutting on or drained, served, or otherwise specially benefited
or increased in value by the said improvement, it shall adopt a resolution to that effect,
describing the property to be drained, served, or benefited by such improvement and define
the same by naming the streets, avenues, alleys, or other lines by which the same is bounded
or shall describe the frontage of the property abutting on, or drained, served, or benefited
by such improvement. The said resolution shall also describe the nature and extent of the
work and the general character of the materials to be used and shall direct that full details,
drawings, plans, specifications, and surveys of the said work and estimates be...
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11-48-14
Section 11-48-14 Assessment of costs of improvements against property abutting or benefited
by improvements authorized generally. (a) If any such improvement is finally ordered and constructed,
the council shall have power and authority, after the completion and acceptance thereof, to
assess the cost of constructing said improvements or any part thereof upon or against the
property abutting on any street, avenue, alley, highway, or other public place so opened,
widened, improved, lighted, served, or drained or against the property drained, protected
or benefited by such improvement to the extent of the increased value of such property by
reason of the special benefits derived from such improvements. (b) If the construction or
reconstruction of a system or systems of drainage of swamps or inundated or overflowed lands
within the limits of any municipality having a population of 60,000 or more inhabitants according
to the most recent federal census, is finally ordered and constructed,...
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11-49-60
Section 11-49-60 Contract by municipality for payment of proportionate share of cost of highway,
street, etc., within municipality constructed, improved, etc., by county, state, or federal
government authorized; assessment of proportionate share of cost against property benefited.
Whenever the United States, the State of Alabama, or any county within the State of Alabama
or either of them shall establish, construct, or reconstruct, improve or reimprove a public
highway, street, or avenue, which said street, highway, or avenue is within or partly within
any city or town of the State of Alabama, such city or town may contract and agree with either
the United States government, the State of Alabama, or any county thereof as to what proportionate
share of the cost of the establishment, construction, reconstruction, improvement, or reimprovement
of such street, highway, or avenue within such city or town shall be paid by such municipality,
and such cities or towns may assess such...
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40-1-49
Section 40-1-49 Suspension of collection when costs exceed amounts collected. (a) The Department
of Revenue, by administrative rule, shall suspend the collection of a tax or fee which it
is authorized to collect when the cost of administering the collection of such tax or fee
has exceeded the total amount of the tax or fee collected for each of the previous three fiscal
years. Should it be determined that the suspension of a tax or fee collection would result
in reduced local revenues, the department shall notify the affected localities prior to filing
a notice, pursuant to the Administrative Procedure Act, to promulgate an administrative rule
to suspend the tax or fee. (b) Notwithstanding subsection (a), the department shall not suspend
the collection of a tax or fee in any of the following cases: (1) If such tax or fee is mandated
by federal law or regulation. (2) If discontinuing the collection of such tax or fee would
result in reduced federal funding received from the federal...
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11-48-26
Section 11-48-26 Filing of written objections, etc., to assessments by property owners. The
owner or owners of any real estate or any interest therein which it is proposed to assess
for the cost or any part thereof of said improvement may appear at any time on or before the
date named in said notice or at said meeting and file in writing with the clerk or in his
office any objections or defense to the proposed assessment against said property or to the
amount thereof, and persons who do not file objections or protests in writing against such
assessment shall be held to have consented to the same. (Code 1907, §1381; Code 1923, §2196;
Acts 1927, No. 639, p. 753; Code 1940, T. 37, §535.)...
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11-67-25
Section 11-67-25 Entry of municipal employees and agents on property to abate nuisance; abatement
by private contractor; right of owner to have weeds removed at owner's expense. After the
council passes the resolution finding the conditions of the property to be a nuisance and
ordering its abatement, all employees and duly authorized agents of a Class 5 or Class 6 or
Class 8 municipality may enter upon private property for that purpose. The council may at
its option authorize private contractors, companies, enterprises, or individuals to abate
and remove the nuisance. The council, by resolution, shall designate the contractors, companies,
enterprises, or individuals who may perform the work. Those persons so designated may enter
upon private property for purposes of abating or removing the nuisance. For purposes of this
article compliance with the competitive bid law is not required. Any property owner shall
have the right to have any weeds removed at his or her own expense providing...
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11-67-6
Section 11-67-6 Entry of municipal employees and agents on property to abate nuisance; abatement
by private contractor; right of owner to have weeds removed at own expense. After the council
passes the resolution finding the conditions of the property to be a nuisance and ordering
its abatement, all employees and duly authorized agents of the Class 2 municipality are hereby
expressly authorized to enter upon private property for that purpose. The city may at its
option authorize private contractors, companies, enterprises, or individuals to abate and
remove said nuisance. The council, by resolution, shall designate the contractors, companies,
enterprises, or individuals who may perform said work. Those persons so designated are hereby
authorized to enter upon private property for purposes of abating or removing said nuisance.
For purposes of this article compliance with the competitive bid law is not required. Any
property owner shall have the right to have any such weeds removed at...
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11-42-83
Section 11-42-83 Assessment and collection of privilege or license tax from persons, firms,
etc., carrying on business, etc., in territory exempt from taxation. (a) The council or governing
body of the city may annually assess and collect a privilege or license tax from each and
every person, firm, company, or corporation engaged in or carrying on any business, vocation,
occupation, or profession in the territory exempt from city taxation under the provisions
of this article so long as the same is exempt from city taxation under the provisions of this
article, on the following basis: Such license tax assessed and collected from each person,
firm, company, or corporation shall be in proportion to the capital employed within the territory
exempt from city taxation in such trade, business, vocation, occupation, or profession, including
the value of the land with improvements thereon, used in such trade, business, vocation, or
occupation and shall not exceed $2.00 per $1,000.00 where the...
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11-48-61
Section 11-48-61 Making of temporary loans or issuance of bonds during progress of work to
pay for cost of improvement. (a) For the purpose of providing funds to pay the cost of any
improvement made under the provisions of this article, the governing body of any municipality
may: (1) Borrow money temporarily on the faith and credit of the municipality, executing its
negotiable note therefor, which negotiable note may not run longer than a period of one year;
or (2) Issue bonds within the limitations prescribed by the Constitution. (b) Such temporary
loan or issue of bonds may be made before the contract is let for the improvements or during
the progress of the work, in installments as the work progresses, and the making of one loan
or the issue of one series of bonds shall not exhaust the power of the municipality to provide
sufficient funds for the completion of the improvement. The municipality may pledge as security
for such loan, whether evidenced by negotiable notes or bonds, the...
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