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11-88-62
Section 11-88-62 Reduction or abatement of assessments by board. The board shall have the power
to reduce or abate any assessment made for improvements in cases where such assessment has
been levied or attempted to be levied against property owned by the State of Alabama or by
a county or owned by any church, hospital, or other charitable organization or in any case
where the chief executive officer of the board, after due inquiry, has determined that such
assessment has been made erroneously or in excess of the benefits derived by such property
or is so great as to constitute an undue burden on such property having in view the value
thereof, whether or not such assessment shall have been made final and the time to appeal
therefrom expired. (Acts 1973, No. 826, p. 1293, §23.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-62.htm - 1K - Match Info - Similar pages
11-48-31
Section 11-48-31 Reduction or abatement of assessments on property owned by government or charitable
organizations in municipalities having population of 20,000 or less - Erroneous assessments;
assessments in excess of benefits derived, etc. The council of any city having a population
of 20,000 or more according to such census shall have power to reduce or abate any assessments
heretofore or hereafter made for public improvements in such city in cases where such assessments
have been levied or attempted to be levied against property owned by the State of Alabama
or by such city or by the county in which such city is located or by any church, hospital,
or other charitable organization or in any case where the council after due inquiry has determined
that the assessment on any particular property has been made erroneously or in excess of the
benefit derived by such property or so great as to constitute an undue burden upon the property,
having in view the value thereof, whether or not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-31.htm - 1K - Match Info - Similar pages
11-88-60
Section 11-88-60 Fixing of amount of assessment by board; assessment to constitute lien on
property against which levied; reduction or abatement of final assessment by board generally.
At such meeting or any adjournment thereof, the board shall proceed by resolution to fix the
amount of the assessment against each lot or tract of land described and included in the said
assessment roll, and all such assessments, from the date of such order or resolution, shall
be and constitute a lien on the respective lots or parcels of land upon which they are levied
superior to all other liens, except those of the state and county for taxes. The board shall
have no power to reduce or abate an assessment made for an improvement after such assessment
shall have been made final, unless an appeal shall have been taken from such assessment within
the time prescribed by law, except as provided in Section 11-88-62, but this provision shall
not affect the power of the board to split an assessment between two...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-60.htm - 1K - Match Info - Similar pages
11-48-30
Section 11-48-30 Reduction or abatement of assessments on property owned by government or charitable
organizations in municipalities having population of 20,000 or less - Authority generally;
reconveyance of property acquired through foreclosure of assessment. The council of any town
or city having a population of less than 20,000 people according to the last federal census
or which shall hereafter have such a population according to any such census that may be taken
hereafter shall have the power to reduce or abate any assessments heretofore or hereafter
made for public improvements in such town or city in cases where such assessments have been
levied or attempted to be levied against property owned by the State of Alabama or by such
town or city or by the county in which such town or city is located or owned by any church,
hospital, or other charitable organization, whether or not such assessment shall have been
made final and the time to appeal therefrom expired. Such council may...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
45-41-72.07
Section 45-41-72.07 Hearing; adoption of resolution. The county commission shall hear and pass
upon all objections to and protests against the proposed assessment under any reasonable rules
and regulations it may adopt. After the hearing, the commission shall have the power to reduce
or abate assessments, including the power to abate assessments against property owned by the
State of Alabama or any governmental subdivision thereof, churches, hospitals, schools, or
other charitable organizations. The county commission shall then adopt a resolution finally
approving the assessments and the amounts thereof against the property described and fixing
a time or times for payment thereof. Each assessment as finally approved shall constitute
a lien against the property against which it is made. (Act 92-478, p. 952, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-72.07.htm - 1K - Match Info - Similar pages
11-51-42
Section 11-51-42 Levy of taxes; certification and delivery to county tax assessor of copy of
ordinance or resolution levying taxes. It shall be the duty of the council, board of commissioners,
or other governing body of any such municipality during the month of May of each year, by
resolution or ordinance, to levy a tax on the property situated in such municipality for the
next succeeding tax year at a rate in no event in excess of the constitutional limit authorized
to be levied by such municipality on the value of such property as assessed for state taxation
as shown by the books of assessment for the state and county tax year ending September 30
next succeeding the levy. The levy so made by the council, board of commissioners, or other
governing body of such municipality shall go into force and effect as of October 1 next succeeding
the levy and shall become a lien on October 1 next succeeding such levy and not before. After
such levy is made it shall be the duty of the mayor or...
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11-67-68
Section 11-67-68 Alternate abatement procedures; costs. (a) In the case of any property on
which overgrown grass or weeds have been previously abated or on which abatement has been
attempted through the process of posting notice on the property to be abated pursuant to Article
2 or this article, a municipality may adopt procedures different from the procedures provided
in Article 2 or this article to abate overgrown grasses and weeds for subsequent abatement.
(b) After the abatement of any overgrown grass or weeds pursuant to the procedures provided
in the ordinance adopted pursuant to this section, the reasonable costs of abatement shall
be assessed and collected as a weed lien in the same manner as provided in Section 11-67-66.
The municipality may assess the reasonable costs authorized against any lot or lots or parcel
or parcels of land purchased by the State of Alabama or any purchaser at any sale for the
nonpayment of taxes, and where an assessment is made against a lot or lots...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-67-68.htm - 2K - Match Info - Similar pages
9-9-13
Section 9-9-13 Establishment of district - Effect of order establishing district. The order
of the court of probate establishing said district shall have all the force of a judgment,
and the court shall forthwith levy a uniform tax of not more than $1.00 per acre upon each
acre of land owned by the landowners within such district to be used for the purpose of defraying
the expenses incurred in establishing said district or to be incurred in organizing said district,
making surveys of the same and assessing benefits and damages and to pay other expenses necessary
to be incurred before the board of commissioners provided for in this article shall be empowered
by the subsequent provisions of this article to provide funds to pay the total cost in connection
with the works of improvement of the district. In case the boundaries of the district shall
be extended under subsequent sections of this article so as to include land and other property
not contained within the district as organized by...
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