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40-15-3
Section 40-15-3 Duplicate of federal return filed by executor; computation by Department of
Revenue. It is hereby made the duty of the executor of the estate of any person who has died
a resident of Alabama and upon which estate the tax imposed under any federal revenue act
has not been paid, and the executor of any person who may hereafter die a resident of this
state, and whose estate is subject to the payment of a federal estate tax, to file with the
Department of Revenue of Alabama a duplicate of all the returns which he is required to make
to the federal authorities for the purpose of having the estate taxes determined. When such
duplicate return is filed with the Department of Revenue, it shall compute the amount of tax
that would be due upon said return as federal estate taxes imposed under any federal act permitting
credit of inheritance or estate taxes to the states upon the property of said estate taxable
in the State of Alabama and shall assess against said estate as estate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-3.htm - 2K - Match Info - Similar pages
40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract
of conditional sale, or other instrument of like character which is given to secure the payment
of any debt which conveys any real or personal property situated within this state or any
interest therein or any security agreement or financing statement provided for by the Uniform
Commercial Code, except a security agreement or a financing statement relating solely to security
interests in accounts, contract rights, or general intangibles, as such terms are defined
in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages,
deeds, or instruments executed for the purpose of perfecting the title to real or personal
property, specifically, but not limited to, corrections of maturity dates thereof, shall be
received for record or for filing in the office of any probate judge of this state unless
the following privilege or license taxes shall have been paid upon such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-2.htm - 16K - Match Info - Similar pages
40-7-35
Section 40-7-35 Same abstracts of property contained in book. When the book of assessments
has been completed, the county tax assessor must without delay make out in triplicate, upon
forms to be furnished by the Department of Revenue, a complete abstract of all real and personal
property as contained in the assessment book of the county, identified by each public school
system of the county and listing the same for each public school system of the county therein,
showing the total amount and value of each class of taxable property, including specifically
the total amount and value of each class of taxable property defined in Section 40-8-1, as
amended, as Class III property that is appraised according to its current use value and the
total amount and value of such Class III property that is appraised according to its fair
and reasonable market value, property exempt from taxation and the amount of taxes of each
item, extended in a column; such abstract of assessment must be approved...
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45-29-72.01
Section 45-29-72.01 Private property. (a) The Fayette County Commission is hereby authorized
and empowered, within Fayette County, to go upon private property and perform work or services
for churches or individuals, and to sell materials to churches, schools, individuals, and
nonprofit associations or corporations. (b) It is the intent of this section to make available
to the citizens of Fayette County services only when such services are not reasonably available
to them at a reasonable cost from private enterprise. Upon the enactment of this section and
during the month of January each year thereafter, the county commission shall investigate
the availability of work, services, and material from private enterprise in the various areas
of Fayette County and shall enter upon the minutes of the county commission the results of
such investigation. The county commission shall thereafter adopt a written policy governing
the doing of such work or services and the sale of such material. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-72.01.htm - 3K - Match Info - Similar pages
45-33-71
Section 45-33-71 Performance of work or services on private property; written policy; contract.
(a) The Hale County Commission is hereby authorized and empowered, within Hale County, to
go upon private property and perform work or services for churches, schools, individuals,
and nonprofit associations or corporations and to sell materials to churches, schools, individuals,
and nonprofit associations or corporations subject to this section. (b) It is the intent of
this section to make available to the citizens of Hale County services only when such services
are not reasonably available to them at a reasonable cost from private enterprise. Upon May
17, 1981, and during the month of January each year thereafter, the county commission shall
investigate the availability of work, services, and material from private enterprise in the
various areas of Hale County and shall enter upon the minutes of the county commission the
results of such investigation. The county commission shall thereafter...
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45-44-70
Section 45-44-70 Performance of work or services on private property; written policy; contracts.
(a) The Macon County Commission, within Macon County, may go upon private property and perform
work or services for churches, schools, individuals, and nonprofit associations or corporations
and sell materials to churches, schools, individuals, and nonprofit associations or corporations
subject to this section. (b) It is the intent of this section to make available to the citizens
of Macon County services only when such services are not reasonably available to them at a
reasonable cost from private enterprise. Upon May 19, 1980, and during the month of January
each year thereafter, the county commission shall investigate the availability of work, services,
and material from private enterprise in the various areas of Macon County and shall enter
upon the minutes of the county commission the results of such investigation. The county commission
shall thereafter adopt a written policy governing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-70.htm - 4K - Match Info - Similar pages
45-44A-40.05
Section 45-44A-40.05 Objections; collection. At the time fixed for receiving and considering
the report, the city council shall hear the same, together with objections which may be raised
by any property owners liable to be assessed for the work in abating the nuisance and thereupon
make modifications in the report as they deem necessary, after which by motion or resolution
the report shall be confirmed. The amounts of the cost for abating the nuisance on the various
parcels of land mentioned in the report shall constitute a lien on the property. After confirmation
of the report, a copy shall be provided to the appropriate officials or employees of the county
who are charged with the collection of taxes or assessments, and it shall be the duty of the
official or employee to add the amounts of the lien to the next assessment for ad valorem
taxes levied against the land. Thereafter the amounts shall be collected at the same time
and in the same manner as ad valorem taxes are collected,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44A-40.05.htm - 1K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - 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...
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11-88-79
Section 11-88-79 Manner of payment of assessments generally. The authority, in ordering any
improvement the cost of which or any part thereof is to be assessed against any property in
accordance with the provisions of this article, may provide that the same shall be paid in
cash within 30 days after the final assessment; provided, that the cost of such improvement
does not exceed $25.00. If the total cost of the said improvement is greater than such sum,
any property owner may, at his election, to be expressed by notifying the official of the
authority charged with the duty of collecting such assessments in writing within 30 days after
the assessment is made final, pay the said assessment in 10 equal installments which shall
bear interest at not exceeding eight percent per annum, payable annually; provided, however,
that if the assessment against any lot or parcel of land does not exceed $25.00, the said
assessment must be paid in cash within 30 days after the assessment is made final...
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