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45-37-248
Section 45-37-248 Sales tax abatements. (a) The Jefferson County Commission, by resolution
or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and
use taxes on purchases of tangible personal property and uses of taxable services that are
incorporated into an industrial development property in the county or a major addition to
an existing industrial development property in the county for any and all private use industrial
property that has been approved for abatement under the Tax Incentive Reform Act of 1992 prior
to May 6, 1998. Any such grant or ratification, or both, may be retroactively effective to
the date on which the abatement under the Tax Incentive Reform Act of 1992 was approved pursuant
to Section 40-9B-5. (b) The Jefferson County Commission shall have authority to provide Jefferson
County sales tax abatements on the retail sale of construction materials, supplies, and services
to persons or their authorized agent or contractor who...
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24-9-2
Section 24-9-2 Purpose. The Alabama Land Bank Authority is hereby created for the purpose of
acquiring tax delinquent properties in order to foster the public purpose of rehabilitating
land which is in a nonrevenue-generating, nontax-producing status to an effective utilization
status in order to provide housing, new industry, new commercial and economic development,
other productive uses, jobs for the citizens, assemble parcels of real property for redevelopment,
stabilize property values, and remove blight. (Act 2009-738, p. 2203, §2; Act 2010-727, §1.)...
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40-21-34
Section 40-21-34 Report of commission to assessors; entries by assessors. (a) The Department
of Revenue, after having first determined and fixed the true value of any property within
this state of individuals, companies, corporations, and associations embraced within and in
accordance with the provisions of this chapter, shall annually on or before July 1, or as
soon thereafter as practicable, report to the tax assessor of every county and to the proper
local authorities of each municipality in this state in which any part of said property is
taxable hereunder, giving a general description of the property, the value of such property
apportioned to said county and to said municipality, school district, or other district having
a special assessment and the name and residence or place of business of the owner and all
other necessary particulars. (b) The assessor must enter in the book of assessments, in addition
to the assessment of other real estate or personal property to be assessed as...
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40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
(a) As used in this section, the term nonresident of Alabama shall include individuals, trusts,
partnerships, corporations, and unincorporated organizations. Any seller or transferor who
meets all of the following conditions and who provides the buyer or transferee with an affidavit
signed under oath swearing or affirming that all of the following conditions are met will
be deemed a resident for purposes of this section: (1) The seller or transferor has filed
Alabama income tax returns or appropriate extensions have been received for the two income
tax years immediately preceding the year of sale. (2) The seller or transferor is in business
in Alabama and will continue substantially the same business in Alabama after the sale or
the seller or transferor has real property remaining in the state at the time of closing of
equal or greater value than the withholding tax liability as...
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33-15-6
Section 33-15-6 Powers, duties and functions generally. The general powers, duties and functions
of the authority shall be as follows: (1) GENERAL. The authority: a. Shall have perpetual
succession in its corporate name; b. May bring civil actions and have civil actions brought
against it in its corporate name; c. May adopt, use, and alter a corporate seal, which shall
be judicially noticed; d. May enter into such contracts and cooperative agreements with federal,
state and local governments, with agencies of such governments and with private individuals,
corporations, associations and other organizations, including the Bear Creek Watershed Association,
Inc., whether organized under the laws of Alabama or of another state, as the board may deem
necessary or convenient to enable it to carry out the purposes of this article, which authorization
shall include without limitation contracts and cooperative arrangements with any of the several
states and with counties and municipalities in...
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45-8-71.01
Section 45-8-71.01 Development or disposal of Fort McClellan property. (a) Calhoun County,
Alabama, may take title as a result of conveyance from the federal government to any property
within the current boundaries of Fort McClellan in Calhoun County, Alabama, for purposes of
developing or redeveloping and disposal of the property according to plans and policies established
by the Fort McClellan Development Commission provided for in Act 97-274 of the 1997 Regular
Session and hereinafter referred to as the FMDC. The county commission shall administer all
funds and fiscal operations associated with the development and redevelopment and disposal
of the property and shall be reimbursed from the funds for actual expenses associated with
administering the fiscal operations, and shall receive all amounts allowed, pursuant to any
grant received, for administration. (b)(1) As a condition precedent to accepting a conveyance
of title to the Fort McClellan property, the Calhoun County Commission...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
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40-25A-1
Section 40-25A-1 Definitions. For the purposes of this chapter, the following terms shall have
the respective meanings ascribed to them by this section: (1) PERSON. Individuals, firms,
corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise,
singular or plural. (2) WHOLESALE SALE. A sale of tangible personal property by wholesalers
to licensed retail merchants, jobbers, dealers, or other wholesalers for resale and does not
include a sale by wholesalers to users or consumers, not for resale. (3) NET TAX PROCEEDS.
The entire proceeds from the tax herein levied less cost of collection, refunds, grants and
credits as may be authorized by law. (4) STATE. The State of Alabama. (5) DEPARTMENT. The
Department of Revenue of the State of Alabama. (6) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (Acts 1980, No. 80-700, p. 1406, §1.)...
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11-47-170
Section 11-47-170 Acquisition of lands, easements, etc., by municipality; limitations on condemnation.
(a) Except as otherwise provided in subsection (b), whenever in the judgment of the council,
commission, or other governing body of a city or town it may be necessary or expedient for
the carrying out and full exercise of any power granted by the applicable provisions of this
title or any other applicable provision of law, the town or city shall have full power and
authority to acquire by purchase the necessary lands or rights, easements, or interests therein,
thereunder, or thereover or, for the purposes for which private property may be acquired by
condemnation, may proceed to condemn the same in the manner provided by this article, or by
the general laws of this state governing the taking of lands or the acquiring of interests
therein for the uses for which private property may be taken, and such proceedings shall be
governed in every respect by the general laws of this state...
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40-9E-1
Section 40-9E-1 Definitions. For purposes of this chapter only, the following terms shall have
the following meanings: (1) BASE YEAR. The taxable year immediately before the taxable year
in which property first becomes qualified property under this chapter. (2) BASE YEAR VALUE.
The value of the property used to determine the assessment on which the property tax on property
is imposed for the base year. Base year value does not include any new property that is first
assessed in the base year. (3) ELIGIBLE ASSESSMENT. The difference between the base year value
and the actual value as determined by the county tax assessor for the applicable taxable year.
(4) ENHANCED USE LEASE AREA. Any area of a military installation which contains underutilized
real or personal property, or both, that is leased by a secretary of a military department
to a lessee pursuant to the authority provided in 10 U.S.C. §2667. (5) LOCAL GOVERNING BODY.
The governing body of a county or municipality which proposes...
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