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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-134.htm - 18K - Match Info - Similar pages
35-11-210
Section 35-11-210 Lien declared. Every mechanic, person, firm, or corporation who shall do
or perform any work, or labor upon, or furnish any material, fixture, engine, boiler, waste
disposal services and equipment, or machinery for any building or improvement on land, or
for repairing, altering, or beautifying the same, under or by virtue of any contract with
the owner or proprietor thereof, or his or her agent, architect, trustee, contractor, or subcontractor,
upon complying with the provisions of this division, shall have a lien therefor on such building
or improvements and on the land on which the same is situated, to the extent in ownership
of all the right, title, and interest therein of the owner or proprietor, and to the extent
in area of the entire lot or parcel of land in a city or town; or, if not in a city or town,
of one acre in addition to the land upon which the building or improvement is situated; or,
if employees of the contractor or persons furnishing material to him...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-11-210.htm - 3K - Match Info - Similar pages
6-6-160
Section 6-6-160 Claim of persons not party to writ of execution or attachment, etc., to personal
property levied on; affidavit and bond; delivery of property to claimant. When an execution,
attachment or other like writ, issued from any court or by any officer, is levied on personal
property as to which any person not a party to the writ claims to own the title, legal, or
equitable, or a lien paramount to the right, title, or interest in the property of the defendant
in the writ, such person may try the right to such property before a sale thereof upon making
affidavit by himself, his agent, or attorney, which may be taken by the officer levying the
writ or any officer authorized to administer oaths that he holds such title to, or such lien
upon, the property claimed and executing bond with two good and sufficient sureties, to be
approved by the officer making the levy and payable to the plaintiff in double the value of
the property levied on and claimed, the value thereof to be...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
40-10-120
Section 40-10-120 When and by whom land may be redeemed. (a) Real estate which hereafter may
be sold for taxes and purchased by the state may be redeemed at any time before the title
passes out of the state or, if purchased by any other purchaser, may be redeemed at any time
within three years from the date of the sale by the owner, his or her heirs, or personal representatives,
or by any mortgagee or purchaser of such lands, or any part thereof, or by any person having
an interest therein, or in any part thereof, legal or equitable, in severalty or as tenant
in common, including a judgment creditor or other creditor having a lien thereon, or on any
part thereof; and an infant or insane person entitled to redeem at any time before the expiration
of three years from the sale may redeem at any time within one year after the removal of the
disability; and such redemption may be of any part of the lands so sold, which includes the
whole of the interest of the redemptioner. If the mortgage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-120.htm - 3K - Match Info - Similar pages
40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another date is
specifically fixed by law, the lien shall arise at the time the assessment list, return therefor
or the payment thereof, as the case may be, was due to have been filed with or made to the
Department of Revenue or other agency of the state or county and shall continue until the
liability for such amount is satisfied or becomes unenforceable by reason of the lapse of
time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-2.htm - 4K - Match Info - Similar pages
40-10-77
Section 40-10-77 Defense of action fails on grounds other than that taxes were not due. THIS
SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020.
TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. If, in an action brought against
such purchaser or other person claiming under the purchaser to recover possession of lands
sold for taxes, the defendant claims and defends under the tax title and the defense fails
on the ground that such sale was invalid for any reason other than that the taxes were not
due, and the plaintiff recovers, the court shall forthwith, on the motion of the defendant,
ascertain the amount of taxes for which the lands were liable at the time of the sale and
for the payment of which they were sold, with interest thereon from the day of sale, and the
amount of such taxes on the lands, if any, as the defendant or the person under whom he or
she claims has, since such sale, lawfully paid or assumed, in case of the state,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-77.htm - 2K - Match Info - Similar pages
35-11-251
Section 35-11-251 Enforcement of lien. (a) If the charges, when due, are not paid within 10
days after demand therefor, the owner of such sawmill is authorized, if he has retained possession
of the lumber subject to the lien, on giving 10 days' notice of the time and place of such
sale by advertisement in some newspaper published in the county in which the sawmill is located,
once a week for two successive weeks, or, if there be no such newspaper, by posting notice
in two or more public places in the county, to sell the said lumber, or so much thereof as
may be necessary, to the highest bidder, for the payment of the expense of such sale and the
charges for such sawing, and the residue, if any there be, he shall pay over to the owner
of such lumber. (b) If the lumber subject to the lien declared in this division shall have
been removed without the knowledge and consent of the owner or operator of such sawmill without
paying the charges for such sawing, the owner or operator may have...
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35-11-70
Section 35-11-70 Lien on stock for pasturage or training. (a) Any keeper, owner, operator,
or proprietor of any pasture kept for grazing stock or of any cattle or livestock feed or
fattening lot, or any keeper, owner, or proprietor of any stable for the development or training
of horses, or any person who keeps, fattens, feeds, cares for, trains, or develops any horse,
horses, cattle, or livestock for another shall have a lien on all such horses, cattle, or
livestock so kept, fed, pastured, trained, cared for, fattened, or developed by him, or under
his control, for the payment of his charges for keeping, feeding, pasturing, training, caring
for, fattening, or developing the same, and he shall have the right to retain such horse,
horses, cattle, livestock, or stock, or so many thereof as may be necessary for the payment
of such charges. (b) If the charges, claims, or demands under subsection (a) of this section
when due are not paid within 10 days after demand therefor, such person,...
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40-5-46
Section 40-5-46 Lien of tax collector. When any tax collector fails to collect any taxes and
the same are charged against him on settlement with the state or county, the collector shall
be subrogated to the lien of the state and shall have a lien upon the real and personal property
of the person, firm, or corporation against whom such taxes were assessed, if same were properly
assessed against such person, firm, or corporation, for repayment to him of such money, which
lien may be enforced in favor of such tax collector in the same manner that the liens for
taxes in favor of the state and county may be enforced, at any time within 12 months after
same are charged against such tax collector. The owner, his heirs, or personal representatives,
or any person having an interest therein or in any part thereof, legal or equitable, in severalty
or as tenant in common, including a judgment creditor, mortgagee, or other creditor having
a lien thereon, or on any part thereof, shall have the same...
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