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40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or other
assessing official in each of the several counties shall have the right and authority to assess
all real estate, together with improvements thereon, and all personal property to the party
last assessing the same, or to the owner of record, except such real estate and personal property
which is now or may hereafter be assessed by the Department of Revenue. The failure of the
tax assessor or other assessing official to assess said property to the true owner shall not
invalidate the assessment. The tax assessor or other assessing official shall have the right
and authority to prescribe the proper bookkeeping method to carry out the provisions of this
article, subject to the approval of the Chief Examiner of Public Accounts. Should the owner
of any real estate make improvements on such property, or should any improvements be removed
or destroyed or partially removed or destroyed during any taxable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-1.htm - 2K - Match Info - Similar pages
11-48-5
Section 11-48-5 Adoption of ordinance or resolution describing proposed improvement, ordering
preparation of plans, specifications, etc., thereof, etc. (a) When the council of any city
or town shall determine to open, widen, extend, construct, or improve any street, alley, avenue,
sidewalk, highway, or other public place or to make any other public improvements or undertake
any work authorized by the provisions of this article, the cost of which or any part thereof
it is proposed to assess against the property abutting on, served, illuminated, drained, elevated,
reclaimed, protected, or otherwise specially benefited or increased in value by said improvements,
it shall adopt an ordinance or resolution to that effect, describing the nature and extent
of the work, the general character of the materials to be used and the location and terminal
point thereof and the streets, avenues, alleys, or other highways or parts thereof embraced
therein, and it shall direct that full details,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-5.htm - 5K - Match Info - Similar pages
40-7-59
Section 40-7-59 Alternative systems. Notwithstanding any other provision of this article, no
county property tax commissioner, county revenue commissioner, or similar county tax assessing
or tax collecting official shall be prevented from providing an electronic system for the
filing of any applicable business personal property tax returns through a system other than
and as an alternative to the OPPAL system, nor shall any county property tax commissioner,
county revenue commissioner, or similar county tax assessing or tax collecting official be
prevented from enforcing mandatory electronic filing of a business personal property tax return
pursuant to any local act of the Legislature. (Act 2014-415, p. 1520, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-59.htm - 1K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-26.htm - 1011 bytes - Match Info - Similar pages
11-50-83
Section 11-50-83 Filing of written objections, etc., to proposed assessments by property owners.
The owners of any real estate or any interest therein which it is proposed to assess for the
cost or any part thereof of said sewer or sewers or sewer system, may appear at any time on
or before the date named in the notice provided for in Section 11-50-81 or at the meeting
mentioned therein 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. Persons who do
not file objections in writing or protests against such assessment on or before the date named
in said notice shall be held to have consented to the same. (Acts 1923, No. 165, p. 134; Code
1923, §2096; Code 1940, T. 37, §621.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-83.htm - 1K - Match Info - Similar pages
45-41-244.27
Section 45-41-244.27 Cost of collection. The Department of Revenue shall charge Lee County
for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the revenue commissioner and the court of county commissioners, board
of revenue, or like governing body of the county, but such charge shall not in any event exceed
10 percent of the total amount of special county taxes collected hereunder within the county.
Such charge for collecting the special taxes for the county may be deducted each month from
the special sales and special use taxes collected before certifying the amount of the proceeds
thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury
all county taxes collected under this subpart, as such taxes are received by the Department
of Revenue; and on or before the first day of each successive month, commencing with the month
following the month in which the department makes the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.27.htm - 2K - Match Info - Similar pages
9-16-129
Section 9-16-129 Property subject to lien; statement by director; amount; priority. (a) Within
six months after the completion of projects to restore, reclaim, abate, control or prevent
adverse effects of past coal mining practices on privately owned land, the director shall
itemize the moneys so expended and may file a statement thereof in the probate judge's office
of the county in which the land lies together with a notarized appraisal by a qualified independent
appraiser of the value of the land before the restoration, reclamation, abatement, control
or prevention of adverse effects of past coal mining practices if the moneys so expended shall
result in a significant increase in property value. Such statement shall constitute a lien
upon the said land. The lien shall not exceed the amount determined by the appraisal to be
the increase in the market value of the land as a result of the restoration, reclamation,
abatement, control or prevention of the adverse effects of past coal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-16-129.htm - 2K - Match Info - Similar pages
12-17-274
Section 12-17-274 Compensation; cost-of-living and merit increases. (a) An official court reporter
shall be paid a salary by the state in an amount as shall be established by law, to be paid
as other state employees are paid. (b)(1) In addition to the salary paid by the state, each
official court reporter shall be paid a salary by the counties composing the circuit in an
amount as shall be established by law. (2) In circuits composed of more than one county, each
county shall pay its pro rata part thereof, based on the assessed tax valuation of all property
in the county for the preceding year. (3) The payments shall be made in favor of the official
court reporter for the respective amounts due by the several counties each month and shall
be paid by the treasurer of each county out of the general fund. (c) This section shall not
be construed to repeal or amend any local law, special law, general law, or general law of
local application providing extra allowances, compensation, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-17-274.htm - 3K - Match Info - Similar pages
40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-23.htm - 4K - Match Info - Similar pages
45-20-172.07
Section 45-20-172.07 Cost to constitute weed liens; report to revenue commissioner; amounts
to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter
be referred to as a weed lien and thus made and confirmed shall constitute a weed lien on
the property for the amount of the weed lien. After confirmation of the reports, a copy shall
be turned over to the Revenue Commissioner of Covington County who, under the optional method
of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections
11-51-40 through 11-51-74. Whereupon it shall be the duty of the county revenue commissioner
to add the amounts of any weed lien to the next regular bills for taxes levied against the
respective lots and parcels of land, and thereafter any weed liens shall be collected at the
same time and in the same manner as ordinary municipal ad valorem taxes are collected, and
shall be subject to the same penalties and the same procedure under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-172.07.htm - 1K - Match Info - Similar pages
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