45-2-261.09
Section 45-2-261.09 Assessment of uniform zoning fee. The county commission may levy
upon the owner of any real property located within any planning district in which a majority
of the qualified electors have voted in the affirmative in an election described in Section
45-2-261.07, a uniform zoning fee not in excess of ten dollars ($10) per parcel of real property
per year. Upon the levy the Tax Assessor of Baldwin County shall assess the uniform zoning
fee on the real property subject to the uniform zoning fee within the planning district. The
assessment shall be collected by the Tax Collector of Baldwin County on annual ad valorem
tax bills and non-payment of the assessment shall constitute a lien on the assessed property.
The uniform zoning fee shall not be assessed for more than two years. The Tax Collector of
Baldwin County shall collect the fee and the proceeds therefrom shall be deposited in the
General Fund of Baldwin County to be expended exclusively for the purpose of...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county
commission is authorized to levy and impose, in addition to all other taxes, including municipal
gross receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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45-32-242.02
Section 45-32-242.02 Levy of additional tax. Pursuant to subsection (f) of Amendment
No. 373 to the Constitution of Alabama of 1901, the Greene County Commission may levy, in
addition to any other tax, an ad valorem tax in the amount of 14 mils on each dollar of taxable
property in the county. The revenue from the additional tax shall be paid to the county general
fund and shall be distributed as follows: (1) Law Enforcement 1.5 mils (2) Roads & Bridge
1.0 mils (3) Economic Development 0.5 mils (4) Youth Recreation (Reestablish parks, etc.)
0.5 mils (5) Capital Improvements 1.0 mils (6) Matching Fund for Grants 0.5 mils (7) Ambulance
Service 0.25 mils (8) Public Library 0.25 mils (9) School System Needs, Capital Improvement,
Renovations and Maintenance 6.0 mils (10) Volunteer Fire Department Association 2.5 mils (Act
99-256, p. 339, §1.)...
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45-33-241
Section 45-33-241 Levy of tax. Pursuant to subsection (f) of Amendment No. 373 to the
Constitution of Alabama of 1901, the Hale County Commission may levy, in addition to any other
tax, an ad valorem tax in the amount of 3 mills on each dollar of taxable property in the
county. The revenue from the additional tax shall be paid to the county general fund to be
used exclusively for payment of the cost of the planning, construction, and equipping of a
new county jail, or for the payment of the principal of and interest on any bonds, warrants,
or other obligations issued by or on behalf of the county to finance the costs of a new jail,
as well as the expenses of issuance of any bonds, warrants, or other obligations. When the
costs of planning, constructing, and equipping a new county jail shall be fully paid or when
all bonds, warrants, or other obligations have been retired, whichever last occurs, the additional
tax levied pursuant to this section shall no longer be collected. (Act...
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45-41-141.04
Section 45-41-141.04 Alteration of district boundaries by commission. (a) The commission,
at any time and from time to time, may without the necessity of calling or holding any special
election (whether under and pursuant to this part or other applicable law or laws, if any)
and otherwise on such terms and conditions as the commission may in its discretion determine,
alter the boundaries of any district by consolidating with it any territory in the county
that is contiguous to the boundaries of such district (whether or not such territory then
consists of all or part of another district or districts or is then within the boundaries
of any other district) and that may otherwise be included in such district hereunder, notwithstanding
that as a result thereof the commission, pursuant to Section 45-41-141.03, may be authorized
to levy a financial charge in the territory proposed to be so consolidated (1) At a rate higher
than the maximum rate at which a financial charge (if any) was...
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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Marshall County, the Marshall County Commission is
hereby authorized to levy and to provide for the assessment and collection of any sales and
use taxes generally paralleling the state sales and use taxes in Marshall County or in any
portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and
all other county taxes heretofore or hereafter authorized by law in Marshall County. There
shall be excluded from the levy of any such tax, any sales or use which shall take place in
any incorporated municipality in Marshall County in which the general administration and supervision
of public schools shall be vested in a city board of education. Such governing body, in its
discretion, may submit the question of levying any such tax to a vote of the qualified electors
in any portion of Marshall County in which any such tax is proposed to be...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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45-23-141.03
Section 45-23-141.03 Fee - Exemptions. Any person age 65 or over exempted from paying
property tax in Dale County, in partial or in whole, shall also be exempted from paying the
fee levied by this part. Any person less than the age of 65 and having an annual adjusted
gross income of twelve thousand dollars ($12,000) or less, as shown on the person's and spouse's
latest United States income tax return, may apply for an exemption annually and shall be exempted
from paying the fee levied by this part for the principle residence of the household, provided
the person seeking to claim the exemption shall present proof of income to the county administrator
no later than July 1 of any year in which the exemption is desired. In the event that such
person and spouse are not required to file a United States income tax return, then an affidavit
indicating that the annual gross income of such person and spouse for the preceding taxable
year was twelve thousand dollars ($12,000) or less shall be...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County
Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales
and use tax in all areas of the county, which may become effective no sooner than January
1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom
and enforcement proceedings therefor. The Etowah County Commission may administer and collect
this tax, or contract with a private entity or the State Department of Revenue to administer
and collect this tax, and provide for enforcement penalties by resolution. The county commission,
the State Department of Revenue, or a private entity collecting the tax may retain an amount
or percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire
districts. (a) The Jackson County Commission is hereby authorized to fix a county fire protection
tax at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
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