32-8-84
Section 32-8-84 Unclaimed motor vehicles; suspension of registration of stolen or converted vehicles. (a) The following shall be considered an unclaimed motor vehicle: (1) A motor vehicle left unattended on a public road or highway for more than 48 hours. (2) A motor vehicle, not left on private property for repairs, that has remained on private or other public property for a period of more than 48 hours without the consent of the owner or lessee of the property. (3) A motor vehicle, left on private property for repairs, that has not been reclaimed within 48 hours from the latter of either the date the repairs were completed or the agreed upon redemption date. (b) A person, as defined in Section 40-12-240, in possession of an unclaimed motor vehicle shall report the motor vehicle as unclaimed to the Department of Revenue within five calendar days from the date the motor vehicle first was considered unclaimed. The report shall be made in a manner as prescribed by the department. (c)(1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-84.htm - 6K - Match Info - Similar pages
33-5A-1
Section 33-5A-1 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) ABANDONED VESSEL. A vessel left unattended for four or more weeks after a hurricane, tropical storm, or other natural event resulting in a declaration of emergency by the Governor or, in the absence of a hurricane, tropical storm, or other natural event resulting in a declaration of emergency by the Governor, any of the following: a. A vessel left unattended that is moored, anchored, or otherwise in the waters of the state or on public property for a period of more than 10 days. b. A vessel not left on private property for repairs that is moored, anchored, or otherwise on private property for a period of more than 10 days without the consent of the owner or lessee of the property. c. A vessel left on private property for repairs that has not been reclaimed within 10 days from the latter of the date the repairs were completed or the agreed-upon redemption date. (2) AGENCY....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5A-1.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-188.htm - 1K - Match Info - Similar pages
40-10-4
receipt demanded addressed to the tax collector of the county; and with his endorsement thereon, showing how and when served or showing his reason for not serving the same, and it must be by the collector or his deputy returned into court on or before the first day of the next term thereof. (b) If the party against whom such assessment was made has since died, and letters testamentary or of administration have been granted upon his estate, such notice must in like manner be served on his personal representatives, if a resident of the county. If the property or other subjects embraced in any assessment were returned or listed by a guardian or other person for a minor or person of unsound mind or by a trustee for his cestui que trust, except husband or wife, or by personal representative for the estate of any deceased person, or by a public officer, receiver, or appointee of any court, such notice must in like manner be served on the party making the return, or his successor, and also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-4.htm - 3K - Match Info - Similar pages
40-12-223
under this article the following: (1) The gross proceeds accruing from the leasing or rental of a film or films to a lessee who charges, or proposes to charge, admission for viewing the said film or films; (2) The gross proceeds accruing from any charge in respect to the use of docks or docking facilities furnished for boats or other craft operated on waterways; (3) The gross proceeds accruing from any charge made by a landlord to a tenant in respect of the leasing or furnishing of tangible personal property to be used on the premises of real property leased by the same landlord to the same tenant for use as a residence or dwelling place, including mobile homes; (4) The gross proceeds accruing from the leasing or rental of tangible personal property to a lessee who acquires possession of the said property for the purpose of leasing or renting to another the same property under a leasing or rental transaction subject to the provisions of this article; (5) The gross proceeds accruing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-223.htm - 7K - Match Info - Similar pages
40-7-25.4
Section 40-7-25.4 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE FEBRUARY 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The governing body of a county may grant an abatement of all or a portion of the taxes otherwise due under Section 40-7-25.3 with respect to property located within the county. (b) The abatement provided by subsection (a) may only be granted if all of the following are satisfied: (1) The property will be used for a qualifying project as defined in Section 40-18-372 (1). (2) The qualifying project shall create at least the number of new jobs specified in Section 40-18-372 (2). (3) The property is an area within which not less than fifty million dollars ($50,000,000) of capital expenditures in connection with the establishment, expansion, construction, equipping, development, or rehabilitation of such qualifying project is anticipated to be made based upon representations and information provided by the anticipated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.4.htm - 2K - Match Info - Similar pages
45-10-170.42
Section 45-10-170.42 Connection with public sewerage system. (a)(1) The Cherokee County Commission, through the county health department, shall compel connection of any new construction in resort areas to any available public sewerage system, whether publicly or privately owned. (2) The county commission, through the county health department, shall compel the connection of existing privies, water closets, and septic tanks in resort areas which are not designed or operated in full compliance with all applicable state and county regulations with any available public sewerage system, whether publicly or privately owned. In case of failure of the property user to connect after reasonable notice from the county as provided in Section 45-10-170.43, the county health department may connect the privies, water closets, and septic tanks with the sewerage system and the expense of the same shall be assessed against the property and the cost thereof shall be a lien upon the property in favor of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-170.42.htm - 2K - Match Info - Similar pages
45-3-140.03
Section 45-3-140.03 Fire protection service fee - Levy; definitions; exemption. (a) There is levied on the owner of each residence or dwelling in Barbour County, a fire protection service fee of thirty dollars ($30) per year and on each commercial business at a specified location, a fire protection service fee of seventy-five dollars ($75) per year. (b) For purposes of this article, a "residence or dwelling" shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to: (1) Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as "Class III" single-family owner-occupied residential property. (2) Any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings. (c) Any buildings, structure, or other improvement shall be classified as a "dwelling"...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-140.03.htm - 4K - Match Info - Similar pages
45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial charge levied as provided in Section 45-41-141.03 shall become due and payable on October 1 in the fiscal year of the county next succeeding the fiscal year during and for which such financial charge is so levied and shall become delinquent if not paid before the next succeeding January 1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make report of the unit or units of property owned by him or her to the tax assessor at the time fixed by law for making return of other property of such owner; and any owner whose property is generally exempt from property taxation or who is not otherwise required to make report or return to the tax assessor as aforesaid shall nevertheless at such time make report to the tax assessor of the unit or units of property owned by him or her, all as if such unit or units of property were subject to property taxation. The tax collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.08.htm - 3K - Match Info - Similar pages
45-49-142.04
Section 45-49-142.04 Billing and collection of service fee. The fire protection and suppression service fee shall be effective upon adoption by the Mobile County Commission and shall be billed and collected annually by the Mobile County Revenue Commissioner at the same time and in the same manner as the ad valorem tax bill of the state. In the event a fire protection and suppression service fee payable to a volunteer fire department district is assessed and paid on the property where the dwelling or commercial building is located, a credit against the fire protection and suppression service fee shall be given the owner for any amount assessed for a volunteer fire department district. No fire protection and suppression service fee shall be levied or collected on any commercial building on a governmental dedicated industrial park or on any commercial building owned by or on property where the business provides its own established fire protection department. The Mobile County Commission...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-142.04.htm - 1K - Match Info - Similar pages
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