11-50-88
Section 11-50-88 Effect of enforcement of tax liens upon property upon assessment liens. The enforcement by the state, county, city, or town of its lien for taxes on any lot or parcel of land upon which has been levied an assessment under the provisions of this division shall not operate to discharge or in any manner affect the lien of the municipality for said assessment, but the purchaser at a tax sale by the state, county, city, or town of any lots or parcels of land upon which an assessment has been levied shall take the same subject to such assessment. (Acts 1923, No. 165, p. 134; Code 1923, §2101; Code 1940, T. 37, §626.)...
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45-37A-53
Section 45-37A-53 Abatement of weeds. (a) All weeds growing upon private property within municipalities of the state having a population of 300,000 inhabitants or more, according to the last or any subsequent federal census, which bear seeds of a wingy or downy nature or attain such a large growth as to become a fire menace when dry, or which are otherwise noxious or dangerous, may be declared to be a public nuisance by the governing body of any such municipality, and thereafter abated as in this section provided. (b) Whenever any such weeds are growing upon any private property, the governing body of any such municipality may, by resolution, declare the same to be a public nuisance. The resolution shall refer to the street by the name under which it is commonly known, and describe the property upon which the nuisance exists by giving a legal description thereof; and no other description of the property shall be required. Any number of parcels of private property may be included in one...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-53.htm - 8K - Match Info - Similar pages
11-53B-5
Section 11-53B-5 Fixing of costs. Upon demolition or repair of the building or structure, the appropriate city official shall make a report to the governing body of the cost thereof, and the governing body shall adopt a resolution fixing the costs which it finds were reasonably incurred in the demolition or repair and assessing the same against the property; provided, however, the proceeds of any moneys received from the sale of salvaged materials from the building or structure shall be used or applied against the cost of the demolition; and provided further, that any person, firm, or corporation having an interest in the property may be heard at the meeting as to any objection he or she may have to the fixing of such costs or the amounts thereof. The clerk of the municipality shall give notice of the meeting at which the fixing of the costs is to be considered by first-class mail to all entities having an interest in the property whose address and interest is determined from the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-53B-5.htm - 2K - Match Info - Similar pages
11-40-33
Section 11-40-33 Costs of demolition. Upon demolition of the building or structure, the appropriate municipal official shall make a report to the governing body of the cost thereof, and the governing body shall adopt a resolution fixing the costs which it finds were reasonably incurred in the demolition and assessing the costs against the property. The proceeds of any moneys received from the sale of salvaged materials from the building or structure shall be used or applied against the cost of demolition. Any person, firm, or corporation having an interest in the property may be heard at the meeting as to any objection to the fixing of the costs or the amounts thereof. The municipal clerk of the municipality shall give notice of the meeting at which the fixing of the costs is to be considered by first-class mail to all entities having an interest in the property whose address and interest is determined from the tax collector's or revenue commissioner's records on the property or is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-33.htm - 2K - Match Info - Similar pages
11-48-34
Section 11-48-34 Effect of enforcement of tax liens upon property upon assessment liens; duration of assessment liens. (a) The enforcement by the state, county, city, or town of its lien for taxes on any lot upon which has been levied an assessment for any improvement authorized by this article shall not operate to discharge or in any manner affect the lien of the municipality for the assessment, but any purchaser at any tax sale by the state, county, city, or town of any lots or parcels of land upon which an assessment has been levied shall take them subject to such assessment. (b) All liens for public improvements which cities and towns in this state now have or may hereafter acquire under the general laws of this state shall continue until they are paid or extinguished or until the expiration of 20 years from the date of default in payment of the assessment or from the date when there was a due recognition of the indebtedness after default, after which time the enforcement of the...
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11-24-1
Section 11-24-1 Definitions; regulation of lots, streets, drainage, utilities, etc.; developer to reimburse utility for uneconomical placement. (a) When used in this chapter, the following words shall have the following meanings: (1) COUNTY. A political subdivision of the state created by statute to aid in the administration of government. (2) COUNTY COMMISSION. The chief administrative or legislative body of the county. (3) STREETS. Streets, avenues, boulevards, roads, lanes, alleys, viaducts, and other roads. (4) SUBDIVISION. The development and division of a lot, tract, or parcel of land into two or more lots, plats, sites, or otherwise for the purpose of establishing or creating a subdivision through the sale, lease, or building development. Development includes, but is not limited to, the design work of lot layout, the construction of drainage structures, the construction of buildings or public use areas, the planning and construction of public streets and public roads, and the...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary meaning of the words, except that mining activities or the transportation of materials used in or produced by mining or forestry activities shall not be construed to be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining to such land, and all structures and other things so annexed or attached thereto as to pass to a vendee by conveyance of such land; and every separate or special...
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40-10-121
Section 40-10-121 Manner of redemption of land sold to state. 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. (a) In order to obtain the redemption of land from tax sales where the same has been heretofore or hereafter sold to the state, the party desiring to make such redemption shall apply therefor as hereinafter provided and shall deposit with the judge of probate of the county in which the land is situated the amount of money for which the lands were sold, with interest thereon at the rate of 12 percent, together with the amount of all taxes found to be due on such land since the date of sale, as provided herein, with interest at the rate of 12 percent and all costs and fees due to officers. (b) Upon application to the probate judge to redeem land where the same has been sold to the state for taxes, which application shall be made on blank forms to be furnished by the Land...
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11-40-68
Section 11-40-68 Foreclosure sale; form of deed. (a) Following the hearing and order of the court in accordance with Section 11-40-66, the court shall cause a sale of the real property to be advertised and conducted by the court in a manner similar to that procedure contemplated by Section 40-10-15. The sale shall not occur earlier than 45 days following the date of the order of the court. (b) Except as otherwise authorized by law, the minimum bid price for the sale of the real property shall be the redemption amount. (1) In the absence of any bid higher than the minimum bid price, the court or its designee shall bid in for the real property on behalf of the Class 2 municipality or its designee in an amount equal to the minimum bid price, thereby causing the Class 2 municipality to become the purchaser at the sale pursuant to Section 11-40-66. (2) A bid in on behalf of the Class 2 municipality or its designee shall be tendered as a credit bid for that part of the minimum bid price...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978, with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with respect to ad valorem taxes levied by a county, municipality, or other taxing authority other than the state, all taxable property shall be divided into the following classes and no other and shall be assessed for ad valorem tax purposes at the following ratios of assessed value to the fair and reasonable market value of such property, or, as may be provided by law, to the current use value of such property: CLASS I. All property of utilities used in the business of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent. CLASS III. All agricultural, forest, and residential property, and historic buildings and sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type commonly known as "pickups" or "pickup trucks" owned and operated by an...
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