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35-8A-105
Section 35-8A-105 Separate titles and taxation. (a) If there is any unit owner other than a
declarant, each unit that has been created, together with its interest in the common elements,
constitutes for all purposes a separate parcel of real estate. (b) If there is any unit owner
other than a declarant, each unit must be separately taxed and assessed, and no separate tax
or assessment may be rendered against any common elements for which a declarant has reserved
no development rights. (c) Any portion of the common elements for which the declarant has
reserved any development right may be separately taxed and assessed against the declarant,
and, if separately taxed and assessed, the declarant alone would be liable for payment of
those taxes. (d) If there is no unit owner other than a declarant, the real estate comprising
the condominium may be taxed and assessed in any manner provided by law. (e) All laws authorizing
exemptions or deductions from taxation shall be applicable to each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8A-105.htm - 1K - Match Info - Similar pages
37-16-7
written document creating the electric easement or no express terms in the document, the electric
provider shall provide notice to the owner of the real property subject to the electric easement
by informing such owner of the installation of the broadband system within the electric easement
prior to installation. Notice shall be sufficient if mailed to the name and address of the
owner or owners listed in the real property ad valorem tax records for the county where the
real property is located. Nothing in this section shall require the notice from the electric
provider when the electric easement is acquired by condemnation or pursuant to an expansion
of the electric easement by civil action commenced by the owner. (h) Nothing in this chapter
shall be deemed to relieve the broadband operator, broadband service provider, or electric
provider from liability for bodily injury or physical damage to real or personal
property located adjacent to the electric easement. (Act 2019-326, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-16-7.htm - 6K - Match Info - Similar pages
40-7-15
Section 40-7-15 Property to be appraised at fair market value. Except as otherwise provided
by law, for the purpose of assessment, real and personal property shall be appraised
at its fair and reasonable market value, according to the best judgment the assessor, the
board of equalization, and agents of the Department of Revenue can form upon information,
inspection, or otherwise, taking into consideration all elements or factors bearing on such
value as heretofore or hereafter authorized; mineral, coal, oil, gas, timber, and turpentine
interests, when they have been severed in ownership from the soil, by sale or otherwise, shall
be separately appraised and assessed. Notwithstanding the above, all property under lease
as of October 1, 1978, which lease does not provide for a direct passthrough of property taxes
to the lessee, shall be appraised solely on the basis of the economic net return to the owner.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §46; Acts 1978, 2nd Ex. Sess., No....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-15.htm - 1K - Match Info - Similar pages
40-7-4
Section 40-7-4 Taxpayer to attend appointment and return list of property; failure to furnish
description of real estate. It is the duty of every person in every election precinct to attend
in person before the assessor on the first day of the appointment in the precinct of the taxpayer's
residence and then and there to render to the assessor under oath a full and complete list
of all property of which he was owner, or in which he had any interest whatever, or of which
he was trustee or agent on October 1 of that year. The land and improvements thereon and homesteads
must be separately listed and valued. On failure of the taxpayer for 30 days after demand
or notice by the tax assessor to furnish a sufficient description of his real estate, said
tax assessor shall secure such description from the records of conveyance in the office of
the probate court of his county, and if he is unable to get a sufficient description from
such records, then by a survey of property by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-4.htm - 1K - Match Info - Similar pages
45-49-261.01
Section 45-49-261.01 Creation; jurisdiction; powers and duties. (a) There is created a planning
and zoning commission for Mobile County which commission shall be appointed as provided and
shall have responsibilities and duties as stated in this part. The commission shall be known
as the North Mobile County Planning and Zoning Commission hereinafter referred to as the planning
commission. (b) The jurisdiction of the planning commission for planning and zoning pursuant
to this part shall be adjacent lands located within one-quarter mile on either side of intersecting
U.S. Highway 43 in Mobile County not located in the corporate limits of any municipality.
(c) The planning commission shall not have authority over removal of natural resources growing
on, placed on, or naturally existing on or under private lands or properties. Undeveloped
land or land zoned or used for agricultural purposes or timber growing may automatically remain
classified and assessed for the same use or may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-261.01.htm - 2K - Match Info - Similar pages
11-58-2
Section 11-58-2 Purpose of chapter; application for authority to form corporation; adoption
of resolution by governing body authorizing incorporation; execution and filing of certificate
of incorporation generally; effect of granting of authority for incorporation upon incorporation
of other such corporations. (a) The purpose of this chapter is to provide for the incorporation
of medical clinic boards as public agencies and instrumentalities of the State of Alabama
to promote the acquisition of health facilities in order to promote the public health of the
people of Alabama and also to promote the acquisition of certain other facilities for the
housing and care of elderly persons. (b) Whenever any number of natural persons, not less
than three, shall file with the governing body of any county or municipality in this state
an application in writing for authority to incorporate a public corporation as a medical clinic
board for the purpose of acquiring, owning, leasing, and disposing of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-58-2.htm - 2K - Match Info - Similar pages
16-13-231
of his or her contract reduced as a result of this article. b. The Foundation Program allowance
for fringe benefits shall be determined by multiplying a uniform percentage times the amount
of teachers' salaries allowed in paragraph a. above or by multiplying a fixed rate depending
on the type of fringe benefit. The fringe benefits allowances shall include amounts for the
employer's contribution for teachers' retirement, health insurance, Social Security, Medicare,
unemployment compensation, personal leave, and sick leave. The fringe benefits allowance
may include allowances for other fringe benefits as may be approved by the State Legislature.
The State Legislature shall seek the input and advice of appropriate agencies and individuals
in setting allowances. The Teachers' Retirement System and the Public Education Employees'
Health Insurance Board shall recommend to the Legislature, on or before the first legislative
day of each regular session of the Legislature, the rate for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-231.htm - 14K - Match Info - Similar pages
18-1A-295
Section 18-1A-295 Use of condemnation proceedings by institutions of higher learning. (a) Whenever
any institution of higher learning created by legislative act or by the state constitution
and whose governing boards' powers are derived by state statute or from the constitution needs
any land or interest therein near the campus of the institution for its educational purposes
and the owner thereof is a minor or an insane person, or refuses to sell the land to the state
for use of the institution, or will not agree with the board of trustees or the president
on a price therefor, the trustees are hereby authorized to institute in the probate court
of the county in which the land is located proceedings in the name of the state, to condemn
such land, which proceedings shall be conducted as nearly as possible in accordance with the
provisions of Chapters 1 and 1A of Title 18. It shall be the duty of the trustees to pay out
of the funds of the institution all costs of every condemnation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/18-1A-295.htm - 1K - Match Info - Similar pages
40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make, execute,
and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or to each
assignee thereafter and shall collect from the purchaser or assignee a fee of five dollars
($5) for each tax lien certificate. The tax lien certificate shall be in a form provided by
the Department of Revenue and shall also include a certificate of redemption form as provided
in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale or assignment
to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest,
fees, and costs set forth therein and represented by the tax lien. (c) A tax lien certificate
shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction
or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is
redeemed as provided pursuant to Section 40-10-193. (d) The tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-187.htm - 3K - Match Info - Similar pages
40-11-1
and all capital invested in bonds or currency which are exempt from taxation shall be liable
to be taxed under this section should such capital at any time during the year be reconverted
into money, bonds, or property which is taxable, unless it is made to appear that the money,
bonds, or property into which such reconversion may be made has been assessed for taxes for
such year; (8) All roadbed, track, engines, cars, derricks, cranes, signals, crossties, and
other property, real and personal, of railroads, of mining and manufacturing plants,
and all tramroads, pole-roads, canals, ditches, and channels used for transporting or moving
mineral ore, lumber, timber, logs, minerals, coal, ore, sand, gravel, or other commodities,
whether raw or manufactured, which are not taxed as improvements on the land or plant or main
property, of the owner of such tramroads, pole-roads, canals, ditches, or channels; (9) Repealed
by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
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