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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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11-51-90.2
Gross Receipts and/or Flat Rate 443 Electronics and Appliance Stores Electronic and appliance
store, household, radio, television, computer Gross Receipts and/or Flat Rate 444 Building
Material and Gardening Equipment Dealers Building materials, hardware, paint, home center,
wallpaper Gross Receipts and/or Flat Rate 445 Food and Beverage Stores Food and beverage stores,
grocery, convenience, markets, liquor, beer Gross Receipts and/or Flat Rate Where Not State
Regulated 446 Health and Personal Care Stores Health and personal care stores,
drug, cosmetic, optical, health food Gross Receipts and/or Flat Rate 447 Gasoline Stations
Gasoline stations, filling stations Gross Receipts and/or Flat Rate Based on No. of Dispensers
448 Clothing and Accessories Stores Clothing stores, men's, women's, children, infants, shoe,
jewelry, luggage Gross Receipts and/or Flat Rate 451 Sporting Goods, Hobby, Book, Music Sporting
goods stores, hobby, toy, fish, gun, music, books Gross Receipts and/or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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34-27A-11
Section 34-27A-11 Education and experience requirements for licensure. (a) Certified general
real property appraiser classification. As a prerequisite to taking the examination for licensure
as a certified general real property appraiser, an applicant shall present evidence satisfactory
to the board that he or she has successfully completed not less than 165 classroom hours of
courses in subjects related to real estate appraisal from a nationally recognized appraisal
organization or college or university approved by the board, plus 15 classroom hours related
to the uniform standards of professional appraisal practice and this article and has 30 months'
experience during the last five years as an appraiser with a minimum of 300 points of appraisal
experience. If requested, experience documentation in the form of reports or file memoranda
shall be available to support the experience claim. (b) Certified residential real property
appraiser classification. As a prerequisite to taking the...
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34-27A-10
Section 34-27A-10 Written examinations for licensure. (a) Except as provided in Section 34-27A-7,
an original license as a licensed real estate appraiser shall not be issued to any person
who has not demonstrated through a written examination process that he or she possesses all
of the following: (1) Appropriate knowledge of technical terms commonly used in or related
to real estate appraising, appraisal report writing, and economic concepts applicable to real
estate. (2) Appropriate understanding of the principles of land economics, real estate appraisal
processes, and of problems likely to be encountered in gathering, interpreting, and processing
the data in carrying out appraisal disciplines. (3) Appropriate understanding of the standards
for the development and communication of real estate appraisals as provided in this article.
(4) Appropriate knowledge of the theories of depreciation, cost estimating, methods of capitalization,
and the mathematics of real estate appraisal that...
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34-27A-7
Section 34-27A-7 Application for licensure and examination; fees; pledge; conditions. (a) Applications
for original license, renewal license, and examinations shall be made in writing to the board
on forms approved by the board. (b) Appropriate fees, as fixed by the board pursuant to Section
34-27A-6, shall accompany all applications for original license, renewal license, and examination.
(c) At the time of filing an application for license for any real property appraiser classification,
each applicant shall sign a pledge to comply with the standards set forth in this article
and state that he or she understands the types of misconduct for which disciplinary proceedings
may be initiated against a licensed real property appraiser, as set forth in this article.
(d) A license for any real estate appraiser classification shall be issued only to, and held
only by a person who meets all of the requirements of the following subdivisions (1) through
(7) below and either subdivision (8) or (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27A-7.htm - 6K - Match Info - Similar pages
40-7-25.2
Section 40-7-25.2 Current use value of Class III property - Qualification procedure; appeal
from denial of application; new owner required to reapply upon sale of property. (a) Any owner
of eligible taxable property described in Section 40-7-25.1 may apply to have such property
assessed for purposes of ad valorem taxation at the appropriate ratio of assessed value to
the current use value of such property by filing a written application, in form as prescribed
by the Department of Revenue, with the tax assessor of the county in which such property is
located, on and after October 1 but not later than January 1 in any taxable year; provided,
however, that with respect to assessments of eligible taxable property respecting the taxable
year that began on October 1, 1981, such applications may be filed with the tax assessor not
later than June 30, 1982. (b) The application form for qualification of real property as agricultural
property shall set forth a description of the real property, a...
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34-27A-17
Section 34-27A-17 Signatures on license; display of license number. (a) A license issued under
this article shall bear the signature or facsimile signature of the executive director of
the board and a license number assigned by the board. (b) Each licensed real estate appraiser
shall place his or her license number adjacent to or immediately below the title of his or
her classification when used in an appraisal report or in a contract or other instrument used
by the license holder in conducting real property appraisal activities. (Acts 1990, No. 90-639,
p. 1175, §17; Acts 1994, No. 94-117, p. 128, §1.)...
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34-27A-5
Section 34-27A-5 Rulemaking authority; powers and duties of board; immunity from suit. (a)
The board shall act by a majority vote of its members to adopt administrative rules necessary,
from time to time, to carry out this article. Rules of the board shall be adopted in compliance
with the Alabama Administrative Procedure Act, Chapter 22 of Title 41. (b) The board shall
have the following powers and duties: (1) To receive and process applications for licensure
for all classifications of real estate appraisers, including, but not limited to, "trainee
real property appraiser," "state registered real property appraiser," "licensed
real property appraiser," "certified residential real property appraiser,"
and "certified general real property appraiser" and any subsequent classifications
necessary to conform with the Financial Institutions Reform, Recovery and Enforcement Act
of 1989, Pub. L. No. 101-73, and any subsequent regulations issued pursuant thereto. (2) To
establish the...
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