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45-8A-20.13
Section 45-8A-20.13 Exemption from taxation. The authority formed under this part the property
and income of the authority (whether used by it or leased to others), all bonds issued by
the authority, the income from such bonds or from any other sources, the interest and other
profits from such bonds enuring to and received by the holders thereof, conveyances by and
to the authority and leases, mortgages, and deeds of trust by and to the authority shall be
exempt from all taxation in the state. The authority shall not be obligated to pay any fees,
taxes, or costs to the Judge of Probate of Calhoun County in connection with its incorporation
or with any amendment to its certificate of incorporation or otherwise or to any judge of
probate of any county in connection with the recording by it of any document or otherwise,
the authority being hereby exempted from the payment of any such fees, taxes, and costs. No
license or excise tax may be imposed by any authority with respect to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-20.13.htm - 1K - Match Info - Similar pages
45-39-200.15
Section 45-39-200.15 Registration applications by mail. On or after the first day of August
each year, and no later than the thirtieth of September, the county license commissioner shall
mail a form requesting the information hereinafter specified to all owners of motor vehicles.
The form shall be provided by the State Department of Revenue and shall contain spaces for
the name and address of the owner of the motor vehicle, the make, the model and serial number
of the vehicle, and such other information with respect thereto as the Department of Revenue
may prescribe. The form shall also contain a space for the correct amount of the ad valorem
taxes (state, county, school district, and municipal), the amount of the motor vehicle license
due thereon, the issuance fee, and the mailing fee provided for herein; it shall also contain
a space for the owner to fill in his or her present address if different from that shown in
the application form and a space for his or her signature. The form...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.15.htm - 3K - Match Info - Similar pages
45-44-242.02
Section 45-44-242.02 Levy of tax; exemption. (a) Notwithstanding any provision of law, there
is levied in addition to any other taxes an additional excise tax on persons selling, distributing,
storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two
cents ($0.02) per gallon and may require every distributor, retail dealer, or storer to pay
the excise tax. The additional excise tax imposed pursuant to this part may not be imposed
upon the sale of gasoline or motor fuel used in interstate commerce or any form of fuel such
as propane gas that is sold for lighting, heating, or industrial use. If the additional excise
tax has been paid by a distributor, retail dealer, or storer, the payment shall be sufficient,
the intention being that the tax shall not be paid but once. The additional excise tax shall
apply to persons, retail dealers, or distributors storing gasoline or motor fuel and distributing
or withdrawing from storage, whether the withdrawal is for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.02.htm - 2K - Match Info - Similar pages
11-54A-14
Section 11-54A-14 Exemption from taxation. The authority formed under this chapter, the property
and income of the authority (whether used by it or leased to others), all bonds issued by
the authority, the income from such bonds or from other sources, the interest and other profits
from such bonds enuring to and received by the holders thereof, conveyances by and to the
authority and leases, mortgages and deeds of trust by and to the authority shall be exempt
from all taxation in the state. The authority shall not be obligated to pay any fees, taxes
or costs to the judge of probate of any county in connection with its incorporation or with
any amendment to its certificate of incorporation or otherwise or to any judge of probate
of any county in connection with the recording by it of any document or otherwise, the authority
being hereby exempted from the payment of any such fees, taxes and costs. No license or excise
tax may be imposed by any authority with respect to the privilege of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54A-14.htm - 1K - Match Info - Similar pages
23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-153.htm - 5K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-2.htm - 16K - Match Info - Similar pages
45-17-140
Section 45-17-140 Fire protection service fee. (a) The provisions of this section shall apply
only to those portions of Colbert County located outside the corporate boundaries of the Cities
of Tuscumbia, Sheffield, and Muscle Shoals. (b) The Legislature hereby declares that volunteer
fire departments that receive funds pursuant to this section are organizations which are public
in nature, as they protect the health, safety, and welfare of the citizens of the county.
(c)(1) There is hereby levied on the owner of each dwelling and on the owner of each building
or commercial building or facility located in those portions of Colbert County located outside
the corporate boundaries of the Cities of Tuscumbia, Sheffield, and Muscle Shoals a fire protection
service fee of fifty dollars ($50) per year. (2) For the purposes of this section 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-140.htm - 5K - Match Info - Similar pages
40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-1.htm - 9K - Match Info - Similar pages
45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.31.htm - 7K - Match Info - Similar pages
40-18-1
Section 40-18-1 Definitions. For the purpose of this chapter, the following terms shall have
the respective meanings ascribed by this section: (1) ADVANCED FOSSIL-BASED GENERATION. The
production of electricity from fossil-based generation with the use of technology or efficiency
improvements to control or reduce carbon emissions, including but not limited to, technologies
described in 26 U.S.C. § 48A(f), as such provision existed on December 31, 2007. (2) ALTERNATIVE
ENERGY RESOURCES. Coal gasification or liquefaction, nuclear, and advanced fossil-based generation.
(3) BIOMASS. Animals and plants, and the waste, by-products, or derivatives of either, including,
but not limited to, the materials described in 26 U.S.C. §§ 45(c)(2), 45(c)(3), 45K(c)(3),
or 48B(c)(4). (4) BUSINESS TRUST. Any entity which is a business trust for federal income
tax purposes. (5) CAPTIVE REIT. Any REIT whose shares or certificates of beneficial interest
are not regularly traded on an established...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-1.htm - 11K - Match Info - Similar pages
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