40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall discover that any property, including any improvements on real estate assessed as vacant property, has escaped taxation in any assessment within five years next preceding the current year, he shall list, return, and value said property for assessment for the years during which same has escaped taxation and shall also endorse on such returns the year or years for which the property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who escaped assessment of tangible personal property for taxable years ending on or before September 30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files a proper tax return and assesses such property not later...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-23.htm - 4K - Match Info - Similar pages
11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review; appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount of any business license tax reported on or remitted with a business license remittance form is incorrect, if no business license remittance form is filed within the time prescribed, or if the information provided on the form is insufficient to allow the taxing jurisdiction to determine the proper amount of business license tax due, the taxing jurisdiction may calculate the correct amount of the tax based on the most accurate and complete information reasonably obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the correct amount of business license tax, including any applicable penalty and interest. Nothing contained herein shall limit or restrict a municipality's right to seek injunctive relief under Section 11-51-150, et seq. (b) If the amount of business license tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the provisions of this chapter shall be applicable to so much of the estates of nonresident decedents as is subject to estate tax under the act of Congress in effect at the time of the death of decedent as consists of real estate or tangible personal property located within this state or other items of property or interest therein lawfully subject to the imposition of an estate tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property located within this state belonging to the estate of a nonresident decedent, which shall pass by will, devise or by the laws of intestacy, the Department of Revenue shall determine the tax due to be such proportion of the federal estate tax as would be leviable upon an estate of similar taxable net value, less that proportion of any exemption to which the estate is entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
5-2A-63
Section 5-2A-63 Savings and Loan Board; appeals from orders, etc., of commissioner or board. (a) There is hereby created a Savings and Loan Board, consisting of the Savings and Loan Commissioner, who shall be the ex officio chairman of the board and four persons who shall be appointed by the Governor and who shall be persons with actual practical experience for at least three years in the operation and management of an institution of the savings and loan type. The members of the board shall serve without compensation; except that members shall be paid their travelling expenses in connection with the performance of their duties as members of the board plus $10.00 per diem while engaged in the performance of such duties. Such travelling expenses shall be paid out of the treasury. The board shall have such rights, powers and privileges and shall be subject to such duties as are provided by Chapter 16 of this title. The board shall maintain in the office of the commissioner permanent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-2A-63.htm - 4K - Match Info - Similar pages
37-4-30
Section 37-4-30 Obtaining electric service under a private contract; definitions. (a) No existing electric customer shall obtain electric service under a private contract for electric service without first giving written notice to the utility currently providing it retail electric service at least 45 days prior to the date on which the private contract for electric service is to become effective. In the event any utility currently providing service to the existing electric customer determines that it or its other electric customers will be adversely affected by the loss of the existing electric customer due to the private contract for electric service, it may, within 45 days of the date of the existing electric customer's written notice of a private contract for electric service, file a petition for review of the private contract for electric service as set forth below and service under such contract shall not be initiated until 45 days after such review has been completed and an order...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-30.htm - 15K - Match Info - Similar pages
6-5-4
Section 6-5-4 Recovery of public moneys, funds or property. (a) The Governor may cause actions to be commenced for the recovery of any public moneys, funds, or property of the state or of any county which have been lost by the neglect or default of any public officer, which have been wrongfully expended or disbursed by such officer, which have been wrongfully used by such officer, or which have been wrongfully received from him. (b) In the event any public officer or agent of the state or any depositary or custodian of public funds or moneys has wrongfully used such funds or moneys, actions for the recovery thereof may be commenced before any court having jurisdiction of the subject matter; and it shall not be ground of objection to such an action that either, any, or all of the parties defendant do not reside within the county or within the district in which such action is commenced. (c) Such action may be commenced in any court of competent jurisdiction; and such officer or agent,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-4.htm - 4K - Match Info - Similar pages
11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter, and others evidently intended as the equivalent thereof, shall, unless the context clearly indicates otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term is used with reference to a horse, it means a horse which is registered in the registry designated and administered by a commission in accordance with such rules concerning domicile and registration requirements as may be established by such commission and which is either (i) foaled from a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or (ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered with a commission, and which is owned or leased by a resident of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-2.htm - 17K - Match Info - Similar pages
45-8A-22.13
Section 45-8A-22.13 Removal, suspension, or discharge; appeal; charges; hearings, investigations, and proceedings. (a) The appointing authority can remove, discharge, or demote any civil service employee or grandfathered employee provided that within five days a report in writing of such action is made to the board, giving the reason for such removal, discharge, or demotion. The civil service employee or grandfathered employee shall have 10 days from the time of notification of his or her discharge, removal, or demotion in which to appeal to the board. The board shall thereupon order the charges or complaint to be filed forthwith in writing and shall hold a hearing de novo on such charges. No permanent civil service employee or grandfathered employee, whose probationary period has been served, shall be removed, discharged, or demoted except for some personal misconduct, or fact, rendering his or her further tenure harmful to the public interest, or for some cause affecting or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-22.13.htm - 6K - Match Info - Similar pages
12-19-90
Section 12-19-90 Judge of probate - Schedule of fees. (a) The following fees for service provided by the probate offices shall be charged and paid into the county treasury or to the judge of probate as may be authorized or required by law: (1) Probate of will of not more than five pages, whether contested or not, with three certified copies of letters and including final settlement when not more than 10 pages. An additional charge of $3.00 per page for wills over five pages in length and for final settlements in excess of 10 pages in length shall be made ..... $45.00 (2) Grant of letters of administration with three certified copies of letters of administration and including final settlement when not more than 10 pages (when over 10 pages an additional charge of $3.00 per page) ..... 45.00 (3) Grant of letters of guardianship or conservatorship, three certified copies ..... 20.00 (4) Partial or final settlement of guardianship or conservatorship ..... 15.00 (5) Each additional...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-19-90.htm - 8K - Match Info - Similar pages
12-17-184
Section 12-17-184 Powers and duties generally. It is the duty of every district attorney and assistant district attorney, within the circuit, county, or other territory for which he or she is elected or appointed: (1) To attend on the grand juries, advise them in relation to matters of law, and examine and swear witnesses before them. (2) To draw up all indictments and to prosecute all indictable offenses. (3) To prosecute and defend any civil action in the circuit court in the prosecution or defense of which the state is interested. (4) To inquire whether registers have performed the duty required of them by Section 12-17-117 and shall, in every case of failure, move against the register as provided by subsection (b) of Section 12-17-114. (5) If a criminal prosecution is removed from a court of his or her circuit, county, or division of a county to a court of the United States, to appear in that court and represent the state; and, if it is impracticable, consistent with his or her...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-17-184.htm - 8K - Match Info - Similar pages
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