Code of Alabama

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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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3-2-22
Section 3-2-22 Sale of animals taken up and impounded. If the owner or his agent shall not
reclaim his livestock or animal within the time allowed in this article, the poundkeeper or
officer shall sell the same upon giving five days' notice of such sale by publication one
time in a newspaper published in the county, said notice to contain a brief description of
the livestock or animal to be sold and the time and place of sale, and out of the proceeds
he shall pay the cost and expenses of taking up, keeping and caring for such livestock or
animal, the cost of the sale and the fees provided for in Sections 3-2-20 through 3-2-23 and
the balance, if any, shall be paid to the owner, if known. In the event no newspaper is published
in the county, a copy of the notice of the sale shall be posted in at least three public places
in the vicinity where the livestock was taken up. All such sales shall be conducted in the
county where the livestock was taken up and impounded. (Acts 1951, No. 822,...
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3-5-7
Section 3-5-7 Filing of statement where owner of livestock or animal taken up unknown, not
resident of county, etc. (a) If the owner of any livestock or animal found at large and uncontrolled
on the premises of another or upon the public lands, highways, roads or streets in the State
of Alabama is unknown or if the owner is known but has no place of residence within the county
where the livestock or animal is taken up or cannot be located, the officer or person taking
up the livestock or animal shall, within two days after so taking up, file a statement in
writing with the district court. (b) Such statement shall set forth: (1) The name and address
of the person taking up the livestock or animal, or, if an officer, the name, address and
official designation of the officer taking up the livestock or animal; (2) A description of
the livestock or animal as to kind, sex, marks, brand, color and apparent age; (3) Where the
livestock or animal was taken up and where it is impounded; (4) The...
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3-5-5
Section 3-5-5 Recovery of livestock or animals by owner upon payment of fees, damages and costs
of feeding animals; disposition of fees, damages, etc. The owner of the livestock or animal
shall have the right to secure such livestock or animal upon the payment of a fee of $1.00
for each head of livestock or animal taken up to the officer taking up such livestock or animal
upon the public lands, highways, streets or roads in the State of Alabama, together with such
damages, if any, as may have been suffered by any person and the actual cost of feeding such
animal during the period held by such officer if there have been no proceedings in court.
Upon such payment being made, the fee of $1.00 for taking up the animal shall be paid to the
officer making the seizure and the amount collected as damages and the actual cost of feeding
the animal shall be paid over to the person damaged and to the person at whose expense such
animal was fed during the period of retention; provided, that for any...
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3-6A-4
Section 3-6A-4 Sworn statement; dangerous dog investigation; hearing; procedures. (a)(1) When
a person claims that a dog is dangerous, the person shall make a sworn statement before a
city magistrate or sheriff setting forth the name of the dog owner, if known, the location
where the dog is being kept in the city or county, and the reason he or she believes the dog
to be dangerous. (2) The sworn statement shall be delivered to an animal control officer who
shall complete a dangerous dog investigation.When the sworn statement claims that a dog has
caused serious physical injury or death to a person, the duties of the animal control officer,
including but not limited to the dangerous dog investigation, shall be carried out by a law
enforcement officer. (b) An animal control officer may initiate a dangerous dog investigation
in cases where a complaint has been made pursuant to subsection (a) and a person has been
bitten, received physical injury or serious physical injury, or has died....
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13A-11-245
Section 13A-11-245 Disposition of animal. (a) The law enforcement officer or agent of the county
or municipality may provide for the dog or cat until either the dog or cat is returned to
the owner by the court, or the court refuses to return the dog or cat to the owner and implements
one of the procedures pursuant to subsection (c). (b) If the owner is adjudged by the court,
with certification from a licensed veterinarian, to be able to provide adequately for and
have custody of the dog or cat, the dog or cat shall be returned to the owner. (c) If the
court determines that the owner of the dog or cat is unable, unwilling, or unfit to adequately
provide for, protect, and have custody of the dog or cat, the court may implement the following
by court order: (1) Upon the testimony of the person taking custody, a licensed veterinarian,
or another qualified witness that the dog or cat requires destruction or other disposition
for humane reasons or is of no commercial value, order the dog or...
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11-53B-9
Section 11-53B-9 Sale of property upon default. (a) Any property owner, notwithstanding his
or her default, may pay the assessment lien with interest and all costs if tendered before
a sale of the property. (b) The cost of any notice and sale resulting from a default on paying
an assessment shall constitute a charge against the property to be sold and shall be retained
out of the proceeds of the sale. (c) The officer making the sale shall execute a deed to the
purchaser, which shall convey all the rights, title, and interest which the party against
whose property the assessment was made had or held in the property at the date of making the
assessment or on the date of making the sale. Any surplus arising from the sale shall be paid
to the city or municipal treasurer to be kept as a separate fund by the treasurer for the
owner upon the responsibility of his or her official bond. The municipality may, by its agents,
purchase real estate sold as provided under this chapter and, in the...
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28-3-242
Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings
against goods, etc.; court proceedings for collection of tax due and assessed. (a) In all
cases of seizure of any goods, wares, merchandise or other property made as being subject
to forfeiture under provisions of this chapter which, in the opinion of the officer or person
making the seizure, are of the appraised value of $50.00 or more, the said officer or person
shall proceed as follows. He shall cause a list containing a particular description of the
goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement
thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable
and disinterested citizens of the State of Alabama, residing within the county wherein the
seizure was made. Said list and appraisement shall be properly attested by said officer or
persons, and said appraisers, for which service each of said appraisers shall...
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11-40-68
Section 11-40-68 Foreclosure sale; form of deed. (a) Following the hearing and order of the
court in accordance with Section 11-40-66, the court shall cause a sale of the real property
to be advertised and conducted by the court in a manner similar to that procedure contemplated
by Section 40-10-15. The sale shall not occur earlier than 45 days following the date of the
order of the court. (b) Except as otherwise authorized by law, the minimum bid price for the
sale of the real property shall be the redemption amount. (1) In the absence of any bid higher
than the minimum bid price, the court or its designee shall bid in for the real property on
behalf of the Class 2 municipality or its designee in an amount equal to the minimum bid price,
thereby causing the Class 2 municipality to become the purchaser at the sale pursuant to Section
11-40-66. (2) A bid in on behalf of the Class 2 municipality or its designee shall be tendered
as a credit bid for that part of the minimum bid price...
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