35-8A-315
Section 35-8A-315 Assessments for common expenses. (a) Until the association makes a common
expense assessment, the declarant must pay all common expenses. After any assessment has been
made by the association, assessments must be made at least annually, based on a budget adopted
at least annually by the association. (b) Except for assessments under subsections (c), (d),
and (e), all common expenses must be assessed against all the units in accordance with the
allocations set forth in the declaration pursuant to Section 35-8A-207(a) and (b). Any past
due common expense assessment or installment thereof bears interest at the rate established
by the association not exceeding 18 percent per year. (c) To the extent required by the declaration:
(1) Any common expense associated with the maintenance, repair, or replacement of a limited
common element must be assessed against the units to which that limited common element is
assigned, equally, or in any other proportion that the declaration...
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40-10-5
Section 40-10-5 Notice to taxpayer - When assessment is "owner unknown." When any
assessment is made to an "owner unknown," notice must be given by publication once
a week for three successive weeks in a newspaper published in the county, or if no newspaper
is published therein, by posting the same at the courthouse of the county for three weeks,
substantially in the following form: "The State of Alabama. (Here give name of county)
County. To whom it may concern: Take notice that the tax collector has filed in my office
a list of delinquent taxpayers and of real estate upon which taxes are due, and therein is
reported as assessed to 'owner unknown' the following real estate, to-wit: (here insert descriptions).
This is to notify you to appear before the probate court of this county, at the next term
thereof, commencing on Monday, the_____ day of _____, 2__, then and there to show cause, if
any you have, why a decree for sale of said real estate should not be made for the payment
of the...
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45-4-243.60
Section 45-4-243.60 Collection and disposition. (a) In addition to all other fees and costs
provided by law, a special transaction fee of three dollars ($3) shall be paid to the Bibb
County Tax Collector when a parcel of property is assessed for ad valorem taxes and ad valorem
taxes are collected. The special additional transaction fees shall be collected by the tax
collector and deposited in the county general fund for appropriation for law enforcement purposes.
(b) Those persons exempted from paying ad valorem taxes are also exempted from the special
transaction fee levied pursuant to this section. (Act 93-520, p. 853, §§1, 2.)...
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11-51-14
Section 11-51-14 Entry of judgment by circuit court; sale of property for payment of taxes,
etc., generally. If no pleadings setting up a defense shall be filed by the owner of the property
within 30 days after publication has been perfected or within 30 days after service of the
notice by the sheriff, then without further proof a final judgment shall be entered by the
circuit judge adjudging such property liable for such taxes and directing the register or
clerk to sell such property for the payment of the taxes, charges, penalties, interest, and
costs that are charged thereon unless the amount due and the costs shall have been paid to
the register or clerk before the sale. Such sale shall be made as in other civil actions and
need not be confirmed by the court. The judge may consolidate actions against property assessed
to the same owner and may designate the property which shall be sold to pay to the taxes,
charges, interest, penalties and costs charged to all. If any defense is...
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25-13-18
Section 25-13-18 Installation by licensee; certification of compliance; certificate of operation;
inspection. (a) All new conveyance installations shall be performed by a sole proprietor,
firm, or corporation to which a license to install or service conveyances has been issued.
Subsequent to installation, the licensed sole proprietor, firm, or corporation must certify
compliance with the applicable sections of this chapter. Prior to any conveyance being used,
the property owner or lessee must obtain a certificate of operation from the administrator.
A fee as set forth in this chapter shall be paid for the certificate of operation. It shall
be the responsibility of the licensed elevator contractor to complete and submit first-time
registrations for new installations. The certificate of operation fee for newly installed
elevators, platform lifts, and stairway chairlifts for private residences shall be subsequent
to an inspection by a licensed third party inspection firm. (b) The...
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40-4-5
Section 40-4-5 Schedule of fees. For making the demand on the taxpayer for his list of property
to be returned and for each return of property to "owner unknown," to be charged
to the taxpayer or property assessed and collected with the taxes, the assessor shall be entitled
to $5, to be entered upon the return and assessment. But the assessor shall be entitled to
only one demand fee against each taxpayer. For serving each subpoena for state witnesses or
notice issued by order of the Department of Revenue or board of equalization, the assessor
shall be entitled to receive $5, to be taxed against the taxpayer and collected with the taxes,
if the case made against such taxpayer is sustained; otherwise, he shall receive no fees for
the serving of such subpoena. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §33; Acts 1980,
No. 80-630, p. 1087, §1; Acts 1990, No. 90-535, p. 837, §1.)...
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40-5-15
Section 40-5-15 Levy and sale of personal property - Application and disposition of proceeds.
The proceeds arising from such sale shall be applied to the payment of the expenses of the
sale and of the taxes, interest, and fees due from such taxpayer, and any balance remaining
shall be paid to the owner of the property, if present at the sale; if not present or if present
and he refuses to receive the same, the collector shall deposit such balance with the county
treasurer or, if there is no county treasurer, with such officer entrusted with the county
funds, taking a receipt therefor, and the same shall be kept as a special fund; and, whenever
the owner shall apply to the collector for such balance, the collector shall deliver to him
the receipts therefor, and upon presentation thereof by such owner, the officer with whom
such deposit was made shall pay to him the amount expressed in the receipt. But if such excess
is not called for in three years after such sale by the person entitled...
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40-5-34
Section 40-5-34 Assessment and collection of escaped taxes - Procedure. It is the duty of the
collector, when engaged in the collection of taxes for any year, if he discovers that any
person or property within his county has not been assessed with the tax or taxes lawfully
chargeable to such person or property for that year, or any preceding year, not more than
five years before that time, forthwith to assess and collect the taxes due on the same and
in writing to notify the assessor of the fact so discovered, in order that proper assessment
of unassessed taxes may be made, and the collector has the same authority to administer oaths
and propound questions as the assessor has, and any party failing or refusing to answer such
questions or to give in his property shall be liable to the same penalties as provided in
cases where parties fail or refuse to return their property to the assessor or answer the
questions required to be propounded by the assessor. In such assessments of escaped...
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45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided
by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour
County Tax Collector or Revenue Commissioner when public business is transacted in the office
of either county official. The tax assessor shall charge the additional special transaction
fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem
taxes. The additional fee shall be collected by the tax collector or revenue commissioner
when the ad valorem taxes are collected. Initially, the additional special transaction fee
charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2).
The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour
County Commission calling for the increase. The special additional transaction fees shall
be collected by the tax collector or revenue commissioner and deposited in...
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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...
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