35-6-117
Section 35-6-117 Appointment and duties of commissioners generally; oath; return; seizure of
crops. If a division of the crops is decreed, the judge of probate must forthwith issue a
writ, directed to the sheriff, and commanding him to summon three disinterested and intelligent
householders of the county, not related to either of the parties, to make such division, who
shall divide the crops among the parties according to the decree, a copy of which must accompany
the writ, and shall, within 10 days after their appointment, make due return of the division
made by them in writing and under oath, which oath must be taken before the judge of probate,
and must set forth that they made the division fairly and impartially, to the best of their
knowledge and ability; and for the purpose of such division the sheriff, if not in possession,
and no forthcoming bond has been given, must seize the crops to be divided, if in the possession
of any of the parties to the proceedings. (Code 1876,...
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35-6-116
Section 35-6-116 Sale by sheriff; distribution of proceeds by probate judge. If the crops are
ordered sold, the judge of probate must forthwith issue a writ, directed to the sheriff, commanding
him to sell such crops for division, at a place to be designated in the decree and writ; and
thereupon the sheriff must proceed to advertise and sell such crops at the place designated,
in the same manner as he is required to advertise and sell personal property under execution
issuing from the circuit court; and after making the sale, he shall forthwith make due return,
and pay over the proceeds thereof to the judge of probate, who shall distribute the same among
the parties according to their respective interests. If a forthcoming bond has not been executed
under section 35-6-114 and the sheriff is not in possession of the crops, he shall seize the
same for the purpose of making a sale thereof, if in the hands of any of the parties to the
proceedings. (Code 1876, §3526; Code 1886, §3270;...
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43-2-502
Section 43-2-502 Filing of account, etc. - Generally. In making settlements of an administration,
the executor or administrator must proceed as follows: He must make out an account between
himself and the estate he represents, charging himself with all the assets of the deceased
which have come into his possession, except the lands, and crediting himself with all the
credits he is by law entitled to; which account, verified by his oath, must be filed with
the judge of probate of the court having jurisdiction. With such account he must also file
written evidence in his possession, on which he relies to sustain the credit side of such
account, which may consist of an affidavit or any other legal evidence, in the discretion
of the executor or administrator. He must, at the same time, file a statement, on oath, of
the names of the heirs and legatees of such estate, specifying particularly which are under
the age of 19 years; and, if any of them are persons of unsound mind, it must be...
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35-6-114
Section 35-6-114 When sheriff ordered to take possession of crops; forthcoming bond. (a) If,
at the time of filing such application, or afterwards, any party interested in the crops,
his agent or attorney, makes affidavit before the judge of probate that he has cause to believe
that the crops, or any portion thereof, will be removed, sold, consumed, or destroyed before
they can be divided, and gives bond, with sufficient surety, in double the value of the property
to be divided, payable to the defendant or defendants, with condition to pay all costs and
damages that may accrue from the wrongful filing of the application, the court shall order
the sheriff to take possession of such crops, and to safely keep the same until final disposition
thereof shall be made by the court, unless the other parties in interest, or some of them,
give bond, with sufficient surety, to be approved by the sheriff, in double the value of the
shares of those complaining, with condition for the delivery of...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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35-6-115
Section 35-6-115 Decree of partition or sale; effect on existing liens. (a) If, on the hearing,
the court is satisfied from the evidence that the parties are joint owners or tenants in common
in the crops, a decree must be entered, declaring the interest or share each has therein,
and ordering the crops divided in specie, or sold for division, as may appear from the evidence
more practicable and better for the interests of the parties; and if any liens exist on the
crops, or on any interest or share therein, in favor of any of the parties, such liens, and
the extent and amount thereof, must be declared; and if a division in specie is ordered, such
liens shall be charges only on the shares of the parties against whom they exist, but if a
sale is ordered, the proceeds of the shares or interest upon which they exist, after payment
of their part of the costs, shall be applied to the satisfaction of such liens. (b) When any
lien exists on the crops, or on any share or interest therein, in...
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35-6-118
Section 35-6-118 Sale when partition impracticable. If the commissioners find it impracticable
to make division of the crops in specie, or that it is necessary to sell a portion thereof
to make or equalize the division, they shall at once report that fact to the probate court,
which shall thereupon order the crops to be sold for division, and shall issue a writ to the
sheriff commanding him to make such sale; and such sale, and the distribution of the proceeds
thereof, shall be made as provided in section 35-6-116. (Code 1876, §3527; Code 1886, §3272;
Code 1896, §3197; Code 1907, §5243; Code 1923, §9347; Code 1940, T. 47, §240.)...
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35-6-121
Section 35-6-121 Delivery of shares. If all the parties consent in writing, the sheriff, immediately
after division is made, shall deliver to each party his share of the crops; but if such consent
is not given, the crops must be held by him until after the report of the commissioners has
been confirmed, when he shall deliver the same to the parties entitled thereto, unless a supersedeas
bond on appeal is given. (Code 1876, §3529; Code 1886, §3276; Code 1896, §3201; Code 1907,
§5247; Code 1923, §9351; Code 1940, T. 47, §244.)...
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26-2-43
Section 26-2-43 Procedure generally - Summoning, etc., of jurors, witnesses and person alleged
to be incapacitated. The judge of probate must issue a writ directed to the sheriff commanding
him or her to summon six disinterested persons of the neighborhood for the trial thereof and
also issue subpoenas for witnesses, as the parties may require, returnable to the time of
trial. The probate judge must also issue a writ directed to the sheriff to take the person
alleged to be incapacitated and, if consistent with his or her health or safety, have him
or her present at the place of the trial. (Code 1852, §2751; Code 1867, §3190; Code 1876,
§2758; Code 1886, §3393; Code 1896, §2258; Code 1907, §4348; Code 1923, §8106; Code 1940,
T. 21, §12; Acts 1945, No. 468, p. 704; Acts 1987, No. 87-590, p. 975, §2-333(b).)...
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43-2-313
Section 43-2-313 Oath upon return of inventory. On the return of the inventory, the executor
or administrator must take and subscribe an oath, to be administered by the judge of probate,
or any justice of the peace or notary public of the county, that such inventory is full and
complete, as to the property of the decedent, which has come to his knowledge or possession.
(Code 1852, §1726; Code 1867, §2049; Code 1876, §2418; Code 1886, §2070; Code 1896, §117;
Code 1907, §2581; Code 1923, §5805; Code 1940, T. 61, §192; Acts 1984, No. 84-258, p. 426,
§1.)...
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