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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
24-9-6
Section 24-9-6 Acquisition of tax delinquent properties. (a) The authority, at such times as
it deems to be appropriate, may submit a written request to the Land Commissioner of the Alabama
Department of Revenue for the transfer of the state's interest in certain properties to the
authority. Upon receipt of such request, the Land Commissioner shall issue a tax deed conveying
the state's interest in the property to the authority. The authority shall not be required
to pay the amount deemed to have been bid to cover delinquent taxes or any other amount in
order to obtain the tax deed. (b) (1) Delinquent property which may be transferred by the
Land Commissioner to the authority shall be limited to parcels which have been bid in for
the state pursuant to Chapter 10 of Title 40 for at least five years and the state's interest
in real property acquired pursuant to Chapter 29 of Title 40 for delinquent taxes administered
by the state and held for at least five years. (2) The Land...
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40-1-27
Section 40-1-27 Payment of taxes by lienors. The holder of any lien on real or personal property
may pay the tax thereon with interest and penalties and upon such payment shall be subrogated
to the lien of the state, county, or municipality, and the sum so paid shall bear legal interest
from the date of payment and may be collected in the same manner as the original claim of
the lienholder. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §906.)...
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40-10-188
Section 40-10-188 Record of tax lien auctions and sales. The tax collecting official shall
make a correct record of all auctions and sales of tax liens in a durable book or an electronic
file, which shall be known as the record of tax lien auctions and sales, containing all of
the following: (1) The date of auction or sale. (2) A description of each parcel and uniform
parcel number on which a tax lien was auctioned or sold. (3) The year of assessment to which
the tax lien relates. (4) The name and address of the property owner for whom the property
was assessed, if known. (5) The name and address of the original purchaser of the tax lien.
(6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which
relate to the year of assessment, as described in Section 40-10-187, as of the date of the
auction or sale of the tax lien to the original purchaser. (7) The interest rate bid on by
the purchaser at the tax lien auction or as agreed by the purchaser at the...
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40-21-34
Section 40-21-34 Report of commission to assessors; entries by assessors. (a) The Department
of Revenue, after having first determined and fixed the true value of any property within
this state of individuals, companies, corporations, and associations embraced within and in
accordance with the provisions of this chapter, shall annually on or before July 1, or as
soon thereafter as practicable, report to the tax assessor of every county and to the proper
local authorities of each municipality in this state in which any part of said property is
taxable hereunder, giving a general description of the property, the value of such property
apportioned to said county and to said municipality, school district, or other district having
a special assessment and the name and residence or place of business of the owner and all
other necessary particulars. (b) The assessor must enter in the book of assessments, in addition
to the assessment of other real estate or personal property to be assessed as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-34.htm - 1K - Match Info - Similar pages
40-7-18
Section 40-7-18 Allocation of tax obligation between transferor and foreign corporate transferee
of property sold for certain purposes. (a) The public interest lying in the promotion of business
and industry in this state, it is the intent of the Legislature and declared to be the policy
of the State of Alabama by the passage of this section to promote and encourage industry and
business in Alabama and specifically to induce the location within this state of the principal
administrative office, principal distribution or manufacturing plant, or principal place of
business of foreign corporations engaged in manufacturing, industrial, commercial, business,
transportation, utility, public service, and research enterprise. This section shall be liberally
construed in conformity with the said intention. (b) When any real or personal property within
this state is sold to, acquired by or transferred to any foreign corporation during any property
tax year in connection with locating within this...
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40-7-90
Section 40-7-90 Definitions. For purposes of this division, the following terms shall have
the respective meanings ascribed by this section: (1) COUNTY. Each county in the state. (2)
GOVERNING BODY. The commission or other governing body of a county. (3) MUNICIPALITY. A municipal
corporation in the state. (4) STATE. The State of Alabama. (5) PROPERTY REAPPRAISAL ACT. Division
1 of this article. (6) APPRAISAL COSTS. The costs of the appraisal of property in a county
made pursuant to the requirements of the Property Reappraisal Act. (7) TAX RECIPIENT BODY.
The state, the county, each municipality located wholly or partly within the corporate limits
of such county, the board of education of such county, each city board of education organized
with respect to a municipality located wholly or partly within the county, each public hospital
corporation (including each public hospital board, public hospital association, or other public
hospital corporation) that receives, under any statute or...
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45-11-247.04
Section 45-11-247.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied
by this part shall constitute a debt due Chilton County. The tax, together with any interest
and penalties, Shall constitute and be secured by a lien upon the property of any person from
whom the tax is due or who is required to collect the tax. The department shall collect the
tax, enforce this part, and have and exercise all rights and remedies that the state or the
department has for collection of the state sales and use tax. The department may employ special
counsel as is necessary to enforce collection of the tax levied by this part and to enforce
this part. The department shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Chilton County. (Act 96-631, p. 1003, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.04.htm - 1K - Match Info - Similar pages
11-48-48.1
Section 11-48-48.1 Payment of assessments in Class 2 municipalities. Any Class 2 municipality,
in ordering any local improvement the cost of which or any part thereof is to be assessed
against any property in accordance with the provisions of this section, may provide that the
same shall be paid in cash within 30 days after the final assessment, provided the cost of
such improvement does not exceed $1,000.00, but if the total cost of said improvement is greater
than such sum, any property owner may, at his election, to be expressed by notifying the municipal
official charged with the duty of collecting such assessments in writing within 30 days after
the assessment is made final, pay the said assessment in 36, 60 or 120 monthly installments,
which shall bear interest at a rate not exceeding 12 percent per annum, as determined by the
municipal governing body; provided, however, that if, on or before the date such assessment
is made final, bonds shall have been issued, under the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-48.1.htm - 4K - Match Info - Similar pages
11-53B-7
Section 11-53B-7 Payment of costs. The municipality, in ordering any repair or demolition the
cost of which or any part thereof is to be assessed against any property in accordance with
this chapter, may provide that the same shall be paid in cash within 30 days after the final
assessment; provided, however, that if the assessed amount is greater than ten thousand dollars
($10,000), the property owner may, at his or her election, to be expressed by notifying the
municipal official charged with the duty of collecting the assessments in writing within 30
days after the final assessment is determined, pay the final assessment in 10 equal annual
installments, which shall bear interest at a rate not exceeding 12 percent per annum. Interest
shall begin to accrue upon the expiration of 30 days from the date on which the final assessment
is set by the governing body and the interest shall be due and payable at the time and place
the assessment is due and payable. Any person who elects to make...
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