40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor. The department shall proceed forthwith to examine the returns made by all persons, firms, and corporations required by law to make the same and also such information as the department may have obtained in addition thereto, shall determine the valuation of the different items of property required to be returned to it and shall assess such property for taxation at 30 percent of its reasonable value; and, in case no return has been made by or on behalf of such person, firm, or corporation on or before March 1 in each year, the department may add to the assessment which it makes against such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as made therefor. The assessment herein required to be made shall be completed on or before July 1, or as soon thereafter as practicable, and reported to the tax...
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45-20A-51
Section 45-20A-51 Levy of ad valorem tax. (a) In Covington County, pursuant to subsection (f) of Amendment No. 373 of the Alabama Constitution of 1901, and a resolution heretofore adopted by the City of Opp governing body after a public hearing, the governing body is authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax on the taxable properties in the city. The city governing body may impose an additional ad valorem tax in the amount of seven and one half mills on each dollar of taxable property in the city. The revenues from the tax shall be paid to the city board of education to be used for general educational purposes. (b) The increase in the rate of the tax as provided herein subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for such purpose pursuant to the provisions of subsection (f) of Amendment No. 373 of the Alabama...
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45-37A-152
Section 45-37A-152 Ad valorem taxes authorized. (a) The governing body of the City of Fairfield in Jefferson County may levy and collect an additional ad valorem tax at a rate not exceeding 15 mills per each dollar on the value of the taxable property within the city, the proceeds of which tax shall be used exclusively for public educational purposes, provided the rate of such tax, the time it is to continue, and the purpose thereof shall have been first submitted to a vote of the qualified electors of the City of Fairfield and voted for by a majority of those voting at such election. The additional taxes levied and imposed by this section shall become effective October 1, 1986, upon referendum approved by a majority of the qualified electors of the municipality, called by the municipal governing body at the next special, local, or statewide referendum, as provided by law and Amendment 373 to the Constitution of Alabama of 1901, as amended. Such proceeds shall be collected at the same...
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45-42A-25
Section 45-42A-25 Ad valorem taxation. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 8. That amendment to the Constitution that was proposed by Act 650, S. 593, 1919 Regular Session. (2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) CITY. Athens, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Athens City Council. (6) PROPERTY TAX. The ad valorem tax authorized in the first clause of the first sentence of Amendment 8 to be levied and collected on taxable property in the city, at the rate of 5 mills on each dollar of assessed value. (b) The city presently levies and collects the property tax at a rate of fifty cents ($.50) on each one hundred dollars (5 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase (by 12 mills) the...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds. (a) This section shall only apply to Calhoun County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the incorporated municipalities in the county and in the unincorporated areas of the county, in addition to all other taxes a sales and use tax, parallel to the state sales and use tax, of up to two percent of the gross sales, gross receipts, or the fair and reasonable market value of tangible personal property, as appropriate, except where a different rate is provided herein. Notwithstanding any other part or provision of this section, no additional tax levied by this section shall be levied or collected on the sale, storage, use, or...
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45-45A-43
Section 45-45A-43 Levy of ad valorem tax. (a) In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, an increase of the citywide general ad valorem tax presently being levied pursuant to Section 216 of the Constitution of Alabama of 1901 and Amendment 56 to the constitution, from the rate of one dollar twenty-five cents ($1.25) on each one hundred dollars ($100) worth of taxable property in the City of Madison to the rate of two dollars thirty-five cents ($2.35) on each one hundred dollars ($100) worth of taxable property in the municipality (an increase of one dollar ten cents ($1.10) on each one hundred dollars ($100) worth of taxable property, or 11 mills) is approved; such additional 11 mill tax for general public school purposes, to be levied and collected by the governing body of the City of Madison for each year beginning with the levy for the tax year October 1, 1993, to September 30, 1994 (the tax for...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, providing for the levy of a state use tax shall wherever used in this section, have the same meanings respectively ascribed to them, in those sections except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX. The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including amendments to those sections which expressly set forth any...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school resource officers. (a) This section shall only apply to Geneva County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission of Geneva County may levy, in addition to all other authorized taxes, a one percent sales tax. (2) The proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by this section shall be collected by the State Department of Revenue or the county commission or other entity which the county commission has contracted with to collect the taxes at the same time and in the same manner as state sales taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the...
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45-48A-20.01
Section 45-48A-20.01 Additional ad valorem tax for public school purposes. In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of the State of Alabama, an increase of the ad valorem tax presently being levied in the City of Arab, Alabama, pursuant to the general provisions of the constitution and laws of the State of Alabama from the rate of fifty cents ($0.50) on each one hundred dollars ($100) worth of taxable property in the city to the rate of one dollar forty-five cents ($1.45) on each one hundred dollars ($100) worth of taxable property in the city (an increase of ninety-five cents ($0.95) on each one hundred dollars ($100) worth of taxable property, or nine and one-half mills) is approved; such additional nine and one-half mill tax to be levied and collected for each year beginning with the levy for the tax year October 1, 1991, to September 30, 1992 (the...
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45-37A-242
Section 45-37A-242 Ad valorem tax authorized. In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the ad valorem tax presently being levied in the City of Hoover, Alabama, pursuant to the general provisions of the constitution and laws of the State of Alabama from the rate of sixty-five cents on each one hundred dollars worth of taxable property in the city to the rate of two dollars and five cents on each one hundred dollars worth of taxable property in the city (an increase of one dollar and forty cents on each one hundred dollars worth of taxable property, or 14 mills) is approved; such additional 14 mill tax to be levied and collected for each year beginning with the levy for the tax year October 1, 1989, to September 30, 1990, (the tax for which year shall be due and payable October 1, 1990), and ending with the levy for the...
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