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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county
and municipal corporations in this state; all cemeteries, all property, real and personal,
used exclusively for religious worship, for schools or for purposes purely charitable; provided,
that property, real or personal, owned by any educational, religious or charitable
institution, society or corporation let for rent or hire or for use for business purposes
shall not be exempt from taxation, notwithstanding that the income from such property shall
be used exclusively for education, religious or charitable purposes; all mortgages, together
with the notes, debts and credits secured thereby on real and personal property situated
in...
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41-10-141
by all of the directors of the authority setting forth the details of the amendment, such certificate
to be acknowledged in the same manner as the certificate of incorporation; (5) To adopt and
alter bylaws for the regulation and conduct of its affairs and business; (6) To acquire, receive
and take title to, by purchase, gift, lease, devise or otherwise, to hold, keep and develop
and to transfer, convey, lease, assign or otherwise dispose of property of every kind and
character, real, personal and mixed, and any and every interest therein, located within
the area of operation of the authority, to any person; (7) To undertake and to make or cause
to be made, either singly or in conjunction and cooperation with others, appropriate studies,
surveys, arrangements, undertakings and construction designs and plans and supervision having
to do, directly or indirectly, with the restoration, renovation, preservation, improvement,
protection or maintenance of, or interest in, any public or...
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41-4-33.1
Section 41-4-33.1 State-owned surplus property transferred to volunteer fire departments; determination
by Forestry Commission; approval by department; penalty for unauthorized use; final disposition
of property. (a) All surplus property owned by the state to be disposed of by sale at auction
by the Finance Department shall first be screened by the Forestry Commission to determine
if such property may be of use by volunteer fire departments for specific use in fire suppression
activities. If the Forestry Commission finds such property to be useful for such purposes,
then, with the approval of the state Finance Director, such property shall be transferred
to the Forestry Commission. All such property shall be loaned to the volunteer fire departments.
(b) Any property transferred to a volunteer fire department under the provisions of this section
shall be used exclusively for fire protection purposes. The use of any such property other
than on the business of the volunteer fire...
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45-40-140.01
Section 45-40-140.01 Finance charge or tax assessed on forest lands. (a) After the Lawrence
County Commission has determined that such a need does exist in Lawrence County, the county
commission, in the manner hereinafter specified, may provide for a financial charge or tax
to be paid by the owners of forest lands located in Lawrence County for the use of the land
for timber growing purposes amounting to the whole or any part of the cost of such fire protection
program, but not in excess of ten cents ($.10) per acre, provided the financial charge or
tax is not greater than the benefit accruing to such forest lands due to availability of the
fire protection. (b) Forest lands, as used in this part, shall mean any land which supports
a forest growth, or which under prevailing natural and economic conditions may be expected
to support such a growth in the future, or which is being used or reserved for any purpose.
Forest lands, as used in this part, shall not include any lands primarily...
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45-44-140.01
Section 45-44-140.01 Finance charge or tax assessed on forest lands. (a) After the Macon County
Commission has determined that such a need does exist in Macon County, the county commission,
in the manner hereinafter specified, may provide for a financial charge or tax to be paid
by the owners of forest lands located in Macon County for the use of the land for timber growing
purposes amounting to the whole or any part of the cost of such fire protection program, but
not in excess of ten cents ($.10) per acre, provided such financial charge or tax is not greater
than the benefit accruing to such forest lands due to availability of such fire protection.
(b) Forest lands as used in this part, shall mean any land which supports a forest growth,
or which under prevailing natural and economic conditions may be expected to support such
a growth in the future, or which is being used or reserved for any purpose. Forest lands as
used in this part, shall not include any lands primarily used for...
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11-50-237
Section 11-50-237 Execution, sale, etc., of bonds and refunding bonds of corporation generally;
terms, denominations, etc., thereof; charge, application, etc., of revenues from systems to
payment of bonds, etc., generally; vesting of title to systems in municipality and dissolution
of corporation upon payment of bonds in full. (a) All bonds issued by any corporation organized
under this division shall be signed by the chairman of its board of directors or other chief
executive officer and attested by its secretary, and the seal of such corporation shall be
affixed thereto. Any interest coupons applicable to the bonds of such corporation shall be
signed by the chairman of the board of directors or other chief executive officer, but a facsimile
of such signature may be impressed on any such interest coupon in lieu of his manually signing
the same. Any such bonds may be executed and delivered by such corporation at any time and
from time to time, shall be in such form and denominations...
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36-32-1
Section 36-32-1 Definitions. For the purpose of this chapter, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates the
contrary: (1) ALABAMA FIRE COLLEGE. The independent public institution of postsecondary education
established by this chapter and operated under the general control and supervision of the
Alabama Firefighters' Personnel Standards and Education Commission for the purposes of educating,
training, and certifying firefighters and trainees in fire prevention and suppression, emergency
medical services, and related fields. All assets owned by the Alabama Fire College and the
Alabama Firefighters' Personnel Standards and Education Commission, upon passage of Act 2012-207,
shall remain the property of the state and shall be titled in the name of the Alabama Firefighters'
Personnel Standards and Education Commission. (2) COMMISSION. The Alabama Firefighters' Personnel
Standards and Education Commission established...
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45-17-140
Section 45-17-140 Fire protection service fee. (a) The provisions of this section shall apply
only to those portions of Colbert County located outside the corporate boundaries of the Cities
of Tuscumbia, Sheffield, and Muscle Shoals. (b) The Legislature hereby declares that volunteer
fire departments that receive funds pursuant to this section are organizations which are public
in nature, as they protect the health, safety, and welfare of the citizens of the county.
(c)(1) There is hereby levied on the owner of each dwelling and on the owner of each building
or commercial building or facility located in those portions of Colbert County located outside
the corporate boundaries of the Cities of Tuscumbia, Sheffield, and Muscle Shoals a fire protection
service fee of fifty dollars ($50) per year. (2) For the purposes of this section a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one...
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9-16-123
Section 9-16-123 Reclamation priorities. Expenditures of moneys from the fund on eligible lands
and water shall reflect the following priorities in the order stated: (1) The protection of
public health, safety, general welfare, and property from extreme danger of adverse effects
of coal mining practices; (2) The protection of public health, safety and general welfare
from adverse effects of coal mining practices; (3) The restoration of land and water resources
and the environment previously degraded by adverse effects of coal mining practices including
measures for the conservation and development of soil, water (excluding channelization), woodland,
fish and wildlife, recreation resources, and agricultural productivity. (4) Research and demonstration
projects relating to the development of surface mining reclamation and water quality control
program methods and techniques; (5) The protection, repair, replacement, construction, or
enhancement of public facilities such as utilities,...
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