11-88-72
Section 11-88-72 Appeal from assessments to circuit court - Conduct of trial generally; when costs of appeal and trial adjudged against authority. The said appeal may be tried on the record without other pleadings and the court shall hear all objections of the property owners to the said assessment and the amount thereof, shall determine whether or not such assessment exceeds the increased value of such property by reason of the special benefits derived from the improvement, and shall render judgment accordingly. Such appeal shall be tried by the judge without a jury, unless a jury trial is demanded at the time of filing appeal, in which event the appeal shall be tried by a jury as provided in common law cases. In event the court or jury shall not sustain the assessment for the full amount, the costs of appeal and trial in circuit court shall be adjudged against the authority. (Acts 1973, No. 826, p. 1293, §33.)...
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11-48-41
Section 11-48-41 Appeals to circuit court from assessments - Conduct generally; right of jury trial; entry of judgment and assessment of costs generally. The civil action may be tried on the record without other pleadings, and the court shall hear all objections of the property owners to said assessment and the amount thereof and shall determine whether or not such assessment exceeds the increased value of such property by reason of the special benefits derived from the improvement, and shall enter judgment accordingly. Such civil action shall be tried by the judge without a jury, unless a jury trial is demanded at the time of filing appeal, in which event the action shall be tried by a jury as in other civil actions. In the event the court or jury shall not sustain the assessment for the full amount, the costs of the appeal and trial in the circuit court shall be adjudged against the municipality. (Code 1907, §1394; Code 1923, §2209; Acts 1927, No. 639, p. 753; Code 1940, T. 37,...
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40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization fixing value of property shall be taken within 30 days after the final decision of said board fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice of said appeal with the secretary of the board of equalization and with the clerk of the circuit court and shall file bond to be filed with and approved by the clerk of the circuit court, conditioned to pay all costs, and the taxpayer or the state shall have the right to demand a trial by jury by filing a written demand therefor within 10 days after the appeal is taken. When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent; and, upon failure to do so, the court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal the taxpayer has executed a supersedeas bond with sufficient sureties...
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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
45-37-170.02
Section 45-37-170.02 Removal or demolition of unsafe structures. (a) The County Commission of Jefferson County shall have authority, after notice as provided herein, to move or demolish buildings and structures, or parts of buildings and structures, party walls, and foundations when the same are found by the county commission to be unsafe to the extent of being a public nuisance from any cause. (b) The term appropriate county official as used in this section shall mean any county building official or deputy and any other county official or county employee designated by the county commission as the person to exercise the authority and perform the duties delegated by this section. Whenever the appropriate county official of Jefferson County shall find that any building, structure, part of building or structure, party wall, or foundation situated in Jefferson County is unsafe to the extent that it is a public nuisance, such official shall give the person or persons, firm, association, or...
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45-37A-41
Section 45-37A-41 Removal or demolition of unsafe structures. (a) The City of Bessemer shall have authority, after notice as provided herein, to move or demolish buildings and structures, or parts of buildings and structures, party walls, and foundations when the same are found by the governing body of the city to be unsafe to the extent of being a public nuisance from any cause. (b) The term appropriate city official as used in this section shall mean any city official or city employee designated by the mayor or other chief executive officer of such city as the person to exercise the authority and perform the duties delegated by this section to appropriate city official. Whenever the appropriate city official of such city shall find that any building, structure, part of building or structure, party wall, or foundation situated in any such city is unsafe to the extent that it is a public nuisance, such official shall give the person or persons, firm, association, or corporation last...
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45-37A-230
Section 45-37A-230 Demolition of unsafe buildings. (a) The City of Homewood shall have authority, after notice as provided herein, to move or demolish buildings and structures, or parts of buildings and structures, party walls, and foundations when the same are found by the governing body of the city to be unsafe to the extent of being a public nuisance from any cause. (b) The term appropriate city official as used in this section shall mean any city official or city employee designated by the mayor or other chief executive officer of such city as the person to exercise the authority and perform the duties delegated by this section to appropriate city official. Whenever the appropriate city official of such city shall find that any building, structure, part of building or structure, party wall, or foundation situated in any such city is unsafe to the extent that it is a public nuisance, such official shall give the person or persons, firm, association, or corporation last assessing the...
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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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10A-20-15.01
Section 10A-20-15.01 Rights, powers, and authority. All corporations organized under the general laws of this state, or heretofore under a special act of the Legislature, and all corporations organized under the laws of any other of the United States which have complied with the Constitution and laws of the State of Alabama as to foreign corporations and which by their charter have the right to manufacture, supply, and sell to the public power produced by water as a motive force, shall, after acquiring by purchase, or otherwise than by condemnation, a dam site or power site comprising not less than one acre of land upon each and opposite sides of any watercourse or after acquiring by purchase, or otherwise than by condemnation, a dam site comprising not less than one acre of land upon one side of any watercourse and, where the dam site on the other side of the watercourse is owned or controlled by the United States, shall have acquired the permission of the United States to attach to...
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11-42-66
Section 11-42-66 Appeals from judgment of probate judge - Filing; security for costs; right to jury trial. The property holders of the city shall have the right to appeal from the judgment of the judge of probate to the circuit court of the county in which the land is situated, within 10 days from the rendition of the judgment by the judge of probate, the property owner giving security for cost of appeal, to be approved by the judge of probate, if the appeal is taken by the property owner. On an appeal taken by either party, the action shall be entered on the trial docket and tried de novo in the circuit court, without a jury unless a trial by jury is demanded by the party taking the appeal by serving upon the other party a demand therefor in writing not less than 10 days after filing the notice of appeal or unless a trial by jury is demanded by the other party in the action by serving a demand therefor in writing upon the other party within 10 days from the time that notice of such...
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