40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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33-4-48
Section 33-4-48 Pay of pilots - Generally. (a) The master, owner, agent, or operator of any
ship or vessel shall pay the pilot who conducts a vessel into or out of the Bay or Harbor
of Mobile a fee to be fixed by the State Pilotage Commission at the following rate for actual
draft of water at the time of pilotage for every vessel crossing the outer bar of Mobile Bay:
Effective January 1, 2010, the sum of thirty-one dollars ($31) per draft foot; effective January
1, 2014, the sum of thirty-three dollars ($33) per draft foot; effective January 1, 2015,
the sum of thirty-five dollars ($35) per draft foot; and effective January 1, 2016, and thereafter,
the sum of thirty-seven dollars ($37) per draft foot. The minimum pilot fee shall be computed
on a minimum of 15 feet regardless of whether or not the vessel has a draft of less than 15
feet at the time of pilotage. (b) In addition to the pilotage fee based on the draft of the
vessel, there shall also be paid to the pilots the following...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. 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. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
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40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty. (a)
Effective January 1, 1998, license plates, except for license plates issued under the provisions
of Section 40-12-290, et seq., or any subsequent enactment which authorizes special license
plates based on vehicle age, shall not be transferable between motor vehicle owners and the
following registration procedures shall apply: (1) When a current and valid Alabama motor
vehicle license plate has been obtained for the current tax year for use on a motor vehicle
and the vehicle has been sold or otherwise transferred to a new owner, the license plate shall
be removed from the vehicle and retained by the original plate owner. (2) In the event an
owner purchases, trades, exchanges, or otherwise acquires another vehicle of the same license
registration classification, the licensing official shall authorize the transfer of the current
and valid Alabama license plate previously obtained by the owner to...
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36-20-6
Section 36-20-6 Fees. Repealed by Act 2011-295, p. 544, §2, effective January 1, 2012. (Code
1852, §863; Code 1867, §1090; Code 1876, §5065; Code 1886, §1113; Code 1896, §3033; Code
1907, §5174; Code 1923, §9250; Code 1940, T. 40, §14.)...
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8-7-9
Section 8-7-9 License fees. Repealed by Act 2017-389, §1, effective August 1, 2017. (Acts
1961, Ex. Sess., No. 177, p. 2142, §9.)...
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19-3-234
Section 19-3-234 Fees of register or clerk. Repealed by Act 2006-216, p. 314, §5, effective
January 1, 2007. (Code 1867, §3461; Code 1876, §3741; Code 1886, §3584; Code 1896, §4204;
Code 1907, §6109; Code 1923, §10457; Code 1940, T. 58, §71.)...
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30-3-91
Section 30-3-91 (Repealed effective January 1, 2000) Definitions. Repealed by Act 1997, No.
97-245, §1, effective January 1, 2000. (Acts 1985, 2nd Ex. Sess., No. 85-992, p. 348, §1(b);
Acts 1997, No. 97-245, p. 398, §1.)...
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34-7-11
Section 34-7-11 Fees. Repealed by Act 99-345 p. 478, § 3, 1999 Regular Session, effective
June 3, 1999. (Acts 1961, Ex. Sess., No. 78, p. 1955, §16; Acts 1967, No. 577,
p. 1331; Acts 1981, No. 81-762, p. 1288, §4.)...
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