11-70A-10
Section 11-70A-10 Record of order. The municipality shall record the court's order in the probate
court following the 42-day period after the entry of the order if no appeal is filed or after
a final judgment on appeal from the decision of the circuit court on the municipality's petition
for an expedited quiet title and foreclosure action. (Act 2012-517, p. 1533, §10.)...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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34-24-173
Section 34-24-173 Rules of evidence in contested cases. In contested cases: (1) The rules of
evidence as applied in nonjury civil cases in the circuit courts of this state shall be followed.
When necessary to ascertain facts not reasonably susceptible of proof under those rules, evidence
not admissible thereunder may be admitted if it is of a type commonly relied upon by reasonably
prudent persons in the conduct of their affairs. The board shall give effect to the rules
of privilege recognized by law. Except as hereinafter provided, objections to evidentiary
offers may be made and shall be noted in the record. Whenever any evidence is excluded as
inadmissible, all such evidence existing in written form shall remain a part of the record
as an offer of proof. The party seeking the admission of oral testimony may make an offer
of proof by means of a brief statement on the record describing the testimony excluded. All
rulings on the admissibility of evidence shall be final and shall appear...
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45-45A-41.22
Section 45-45A-41.22 Abatement of nuisance. (a) If the owner fails, neglects, or refuses to
abate the nuisance, or the nuisance is not otherwise abated, (1) within the time permitted
to do so as stated in the enforcing official's notice, where such notice was not suspended
by the request for a hearing before the administrative official; or (2) within the time permitted
to do so as stated in the administrative official's written determination, then the city may
enter upon the property and abate the nuisance using its own forces, or it may provide by
contract for the abatement. However, if an appeal has been taken to the circuit court as provided
in subsection (h) of Section 45-45A-41.21, then the city may not abate the nuisance until
the determination or judgment authorizing abatement becomes final as provided by law. (b)
Upon completion of the abatement work performed by the city, including work by contractors
employed by the city, the enforcing official shall compute the city's...
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45-42A-24.03
Section 45-42A-24.03 Abatement of nuisance by municipal employees and agents; liability for
expenses. (a) If the owner fails, neglects, or refuses to abate the nuisance, or the nuisance
is not otherwise abated, (1) within the time permitted to do so as stated in the enforcing
official's notice, where such notice was not suspended by the request for a hearing before
the administrative official; or (2) within the time permitted to do so as stated in the administrative
official's written determination, then the city may enter upon the property and abate the
nuisance using its own forces, or it may provide by contract for the abatement. However, if
an appeal has been taken to the circuit court as provided in subsection (h) of Section 45-42A-24.02,
then the city may not abate the nuisance until the determination or judgment authorizing abatement
becomes final as provided by law. (b) Upon completion of the abatement work performed by the
city, including work by contractors employed by the...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
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40-10-197
Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements;
effect of foreclosure; deed; expiration of certificate. (a) At any time not less than three
years after the auction or sale of a tax lien but not later than 10 years after the auction
or sale, if the tax lien is not redeemed, the holder of the tax lien certificate may bring
in the circuit court of the county in which the property is located an action to foreclose
the right to redeem and quiet title to the property in the name of the holder of the tax lien
certificate. If any applicable law or court order prohibits bringing an action to foreclose
the right to redeem and quiet title to the property, the limitation provided in this section
shall be extended 12 months following the termination of the prohibition. (b)(1) At least
30 days before filing a tax lien foreclosure action under this article, but not more than
180 days before the action is commenced, the holder of the tax lien certificate...
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11-70-3
Section 11-70-3 Petition. The municipality may file a single petition with the clerk of the
circuit court for the judicial circuit in which the subject property is located for an order
to quiet title and expedite foreclosure to one or more parcels of property under this chapter.
The petition shall identify each parcel by its tax parcel number and street address and shall
be served on all interested parties identified in accordance with subsection (b) of Section
11-70-2. No action filed pursuant to this chapter shall be subject to the payment of filing
fees. (Act 2010-396, p. 644, §3; Act 2014-108, p. 183, §1.)...
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11-70A-3
Section 11-70A-3 Petition. The municipality may file a single petition with the clerk of the
circuit court for the judicial circuit in which the subject property is located for an order
to quiet title and expedite foreclosure to one or more parcels of property under this section.
The petition shall identify each parcel by its legal description, tax parcel number, and street
address, if available, and shall be served on all interested parties identified in accordance
with subsection (b) of Section 11-70A-2. (Act 2012-517, p. 1533, §3.)...
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