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40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person. The
Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file
with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - Match Info - Similar pages
11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases shall
have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a. The
person who last appears as owner of the real property in the county office of the judge of
probate's property records. b. The current mortgagee of record of the property or assignee
of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust
recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that
holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an interest
in the real property, or in any part thereof, legal or equitable, in severalty or as tenant
in common, whose identity and addresses are reasonably ascertainable from the records of the
Class 2 municipality or records maintained in the county office of the judge of probate or
as revealed by a full title search, consisting of 50 years or more. g. An...
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40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract
of conditional sale, or other instrument of like character which is given to secure the payment
of any debt which conveys any real or personal property situated within this state or any
interest therein or any security agreement or financing statement provided for by the Uniform
Commercial Code, except a security agreement or a financing statement relating solely to security
interests in accounts, contract rights, or general intangibles, as such terms are defined
in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages,
deeds, or instruments executed for the purpose of perfecting the title to real or personal
property, specifically, but not limited to, corrections of maturity dates thereof, shall be
received for record or for filing in the office of any probate judge of this state unless
the following privilege or license taxes shall have been paid upon such...
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11-54B-48
Section 11-54B-48 Collection of special assessment. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 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, by the offices
of the municipal revenue department, or by the offices of the revenue commissioner, who may
be compensated for the service. Except in the case of an assessment against a designated class
of business, the ordinance shall also provide that the amount of any outstanding special assessment
levied on a parcel of real property, together with any accrued interest and penalties, shall
constitute a lien on the property. The lien shall take precedence over all other liens, whether
created prior or subsequent to the date of the special assessment, except a lien for any of
the following: (1) State, county, or municipal taxes....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-48.htm - 2K - Match Info - Similar pages
35-11-233
Section 35-11-233 Assignment of lien; transfer of lien on real property to other security.
(a) Any claim for which a lien is provided in this division may be assigned; and the assignee
shall thereby be invested with all the rights of the original holder of the lien, and be entitled
to all his remedies to enforce them. The assignee shall have the right to consolidate all
such claims in one statement to be filed as herein provided; and the length of time for the
filing of said claim shall be measured by the greatest length of time for the filing of any
class of claims held by the assignee. (b) Any lien claimed on real property under this division
may be transferred by any person having an interest in the real property upon which the lien
is imposed or the contract under which the lien is claimed, from such real property to other
security by first filing with the court in which the action is brought, a copy of the lien
which has been duly filed and recorded as required by law, and by...
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10A-8A-3.03
Section 10A-8A-3.03 Statement of authority. (a) A partnership may deliver to the Secretary
of State for filing a statement of authority, which: (1) must include the name of the partnership
and: (A) if the partnership has not filed a statement of partnership, a statement of not for
profit partnership, or a statement of limited liability partnership, (i) the street and mailing
addresses of its principal office and (ii) if the Secretary of State has assigned a unique
identifying number or other designation to the partnership, that number or designation; or
(B) if the partnership has filed a statement of partnership, a statement of not for profit
partnership, or a statement of limited liability partnership, (i) the street address and mailing
address of its principal office, (ii) the name, street address, and mailing address of its
registered agent, and (iii) the unique identifying number or other designation assigned to
the partnership by the Secretary of State. (2) with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-8A-3.03.htm - 6K - Match Info - Similar pages
24-9-7
Section 24-9-7 Disposition of tax delinquent properties. (a) The authority shall adopt rules
and regulations for the disposition of property in which the authority holds a legal interest,
which rules and regulations shall address the conditions set forth in this section. (b) The
authority may manage, maintain, protect, rent, repair, insure, alter, convey, sell, transfer,
exchange, lease as lessor, or otherwise dispose of property or rights or interests in property
in which the authority holds a legal interest to any public or private person for value determined
by the authority on terms and conditions, and in a manner and for an amount of consideration
the authority considers proper, fair, and valuable, including for no monetary consideration.
The transfer and use of property under this section and the exercise by the authority of powers
and duties under Act 2013-249 shall be considered a necessary public purpose and for the benefit
of the public. (c) Before the authority may sell,...
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41-10-425
Section 41-10-425 Powers of the authority. The authority shall have the following powers among
others specified in this article: (1) To have succession by its corporate names until dissolved
as provided in this article; (2) To institute or maintain legal proceedings in any court of
competent jurisdiction to enforce its contractual, statutory and other rights; (3) To have
and to use a corporate seal and to alter the same at pleasure; (4) To make and alter all needful
bylaws, rules and regulations for transaction of the authority's business and the control
of its property affairs; (5) The authority may, from time to time, borrow an amount not to
exceed $400,000.00, as may be needed, to acquire, hold title to real property, to prepare
and construct facilities and to sell, convey, lease, leaseback or rent and maintain that certain
property located in the City of Montgomery, Montgomery County, Alabama, which is owned by
and in the name and interest of the State of Alabama and the Real...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-425.htm - 3K - Match Info - Similar pages
41-9-219.5
Section 41-9-219.5 Report. (a) On or before the 30th day prior to the third and sixth anniversaries
of the issuance of each qualified equity investment, the issuer of such qualified equity investment
shall submit a report on a form that the department provides that includes all of the following:
(1) The name, address, and tax identification number of the issuer. (2) The name, address,
and tax identification number of any qualified active low-income community businesses in which
the qualified community development has made qualified low-income community investments. (3)
A certificate executed by an executive officer of the issuer attesting to the number of qualified
jobs and corresponding payroll created at the qualified active low-income community business,
the average of the salaries of such jobs, and the date each job was created and, if applicable,
terminated. (4) A certificate executed by an executive officer of the issuer attesting to
all of the following: a. The value of...
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11-99-6
Section 11-99-6 Allocation of positive tax increments; payment to local finance officer; tax
increment fund. (a) Positive tax increments of a tax increment district shall be allocated
and paid over to the public entity which created the district for each year commencing on
the October 1 following the date when the district is created until the earlier of: (1) That
time, after the completion of all public improvements specified in the project plan or amendments
thereto, when the public entity has received aggregate tax increments from the district in
an amount equal to the aggregate of all expenditures previously made or monetary obligations
previously incurred for project costs for the district; or (2) Thirty-five years after the
last expenditure identified in the project plan is made. No expenditure may be provided for
in the project plan to be made more than five years after the district is created, except
in Class 3 municipalities where such expenditures may be made not more than 10...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99-6.htm - 4K - Match Info - Similar pages
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