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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation,
joint stock company, or association subject to income tax under this chapter shall file a
return with the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions and credits allowed by this chapter. In cases where
receivers, trustees in bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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45-28A-30
Section 45-28A-30 Board of education - Established. (a) There is hereby established a school
board for the City of Attalla, Alabama, which board shall be called the Attalla Board of Education.
The members of such board shall be elected by vote of the qualified electors of the City of
Attalla, Alabama, as hereinafter provided. The board shall be composed of five members, with
one member of such board being elected from each of five school districts as defined in subsection
(b). (b) The school districts from which such board members are to be elected shall be geographically
identical to the districts from which the five council members of the City of Attalla are
elected. In the event the boundaries of a city council district should be changed for any
reason, the boundaries of the corresponding school board district within the City of Attalla
shall automatically change accordingly without the necessity of further action by the Legislature.
(c) Candidates for each place on the city board...
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45-37A-40
Section 45-37A-40 Board of education. (a) Beginning with the municipal elections in 2002, a
school board for the City of Bessemer, Alabama, is established and shall be elected in 2002,
and every four years thereafter. The board shall be called the Bessemer City Board of Education.
The board shall be composed of seven members, with one member being elected from each of the
districts from which the Bessemer City Council are elected, by a majority of the qualified
electors voting who reside in the respective districts. (b) Candidates for each place on the
board of education shall be at least 21 years of age, residents of the district which they
seek to represent on the board for at least 90 consecutive days immediately preceding the
deadline date for qualifying as a candidate, and shall not have a record of conviction for
a felony or any other crime involving moral turpitude. Each candidate shall pay a qualifying
fee in an amount prescribed by the Bessemer City Council. (c)(1) The...
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45-9A-50
Section 45-9A-50 City Board of Education; election. (a) If a majority of the qualified electors
of the municipality voting in the authorizing referendum election vote in favor of an elected
city board of education, the board shall be established as provided in this section and the
Legislature, as provided in Amendment 659, from time to time, by local law may provide further
for the election of the Lanett City Board of Education. The local laws may provide for the
termination of the terms of office of members of the existing city board of education; the
composition of the city board of education; initial and succeeding terms of office, including
staggered terms; election districts and at-large membership; qualifications; powers, duties,
and responsibilities; vacancies; compensation; and any other matter that the Legislature determines
necessary for the operation of the board. (b) If the majority of electors voting pursuant
to Act 2000-428 vote in favor of changing to an elected board,...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
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11-81-222
Section 11-81-222 Contents of complaint; order and notice of hearing to show cause why obligations
not valid. (a) The complaint by appropriate allegations, references or exhibits shall briefly
state the following: the authority for issuing such obligations; the resolution or resolutions
authorizing their issuance and the fact of their adoption and all essential proceedings had
or taken in connection therewith; the amount of the obligations to be issued; the maximum
rate of interest they are to bear; when principal and interest are to be paid and the place
of payment (unless the successful bidder at public sale will have the right to name, designate,
request or suggest the place of payment, which shall be stated if this is the case); the taxes,
other revenues or other means provided for their payment; and, in the case of obligations
payable from taxes, the amount of outstanding indebtedness payable or secured by the same
taxes and the assessed valuation for the then preceding tax year...
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45-30-140.05
Section 45-30-140.05 Fire protection service fee - Approval; construction and application;
subsequent referenda. (a) If a majority of the votes cast at the election are affirmative
votes, the fire protection service fee on each residence, dwelling, and business within the
geographic boundaries of the fire district shall become effective on the first day of the
next month following approval and shall be paid within one year following approval. For the
purposes of this article, a "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) a building, structure, or
improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family
owner-occupied residential property, (2) a duplex or an apartment building, and (3) any mobile
home or house trailer. A building, structure, or other improvement shall be...
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45-35A-57
Section 45-35A-57 Ad valorem taxation on property. (a)(1) Pursuant to Section 216 of the Constitution
of Alabama of 1901, as amended, the City of Dothan currently levies ad valorem taxes on property
situated therein at the rate of one-half of one percent (5 mills) of the assessed value of
such property, which tax revenues are authorized to be used for general municipal purposes.
(2) Pursuant to Amendment 373(f) of the Constitution of Alabama of 1901, now appearing as
Section 217(f) of the Official Recompilation of the Constitution of Alabama of 1901, as amended,
the governing body of the City of Dothan has duly proposed, after a public hearing on such
proposal, that the City Council of Dothan be authorized to increase the rate at which the
City of Dothan's municipal ad valorem taxes are levied on property situated therein by up
to an additional one and one-half percent (15 mills) of the assessed value of such property,
and has further proposed that such additional net ad valorem tax...
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45-37A-351.01
Section 45-37A-351.01 Ad valorem tax increase. (a) 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 336 to the Constitution of Alabama of 1901, as amended, an increase
of the municipal ad valorem tax presently being levied pursuant to Amendment 336 to the Constitution
of Alabama of 1901 in the City of Mountain Brook in Jefferson County from the rate of one
dollar and six cents on each one hundred dollars worth of taxable property in the City of
Mountain Brook to the rate of two dollars and thirty-six cents on each one hundred dollars
worth of taxable property in the City of Mountain Brook (an increase of one dollar and thirty
cents on each one hundred dollars worth of taxable property, or 13 mills) is approved; such
increase of 13 mills to be levied and collected by the governing body of City of Mountain
Brook for each year without limit as to duration, beginning with the levy in the...
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45-42-162.08
Section 45-42-162.08 Elections. The metropolitan-government shall be governed by a commission
of nine part-time members and a full-time mayor. The election for the first officers of the
metropolitan-government shall be held on the date established by the judge of probate. Before
such election the governing body of the municipalities and the county shall cause the metropolitan
area to be divided into nine districts containing as nearly as possible an equal number of
people. The division of the metropolitan-government into districts shall be by a committee
appointed as follows: Three persons appointed by the Limestone County Commission; two persons
appointed by the Athens City Commission; two persons by a committee of mayors from the four
incorporated cities; one person appointed by the Limestone County School Board; and one person
appointed by the Athens City School Board. Candidates for metropolitan-government offices
shall qualify in the manner prescribed in the general municipal...
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