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

45-16-140.02
Section 45-16-140.02 Fire protection service fee. - Levy; definitions; exemption. (a)
There is levied on the owner of each dwelling and commercial building located in Coffee County
a fire protection and emergency medical service fee of thirty dollars ($30) per year for each
dwelling and commercial building. (b) For the purposes of this article, a dwelling shall be
defined as any building, structure, or other improvement to real property used or expected
to be used as a dwelling or residence for one or more human beings including, but not limited
to: (1) Any building, structure, or improvement assessed, for the purposes of state and county
ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A
duplex or an apartment building. (3) Residential property used to generate rental income.
(4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) A building, structure, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-140.02.htm - 4K - Match Info - Similar pages

45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc.
(a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor
and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public
official performing the functions of assessing and collecting taxes in Jefferson County, upon
request of any fire district located in Jefferson County, shall implement appropriate procedures
necessary to assess and collect the fees, charges, or assessments levied by the governing
body of the fire district, provided, the fees, charges, or assessments are related to the
value of property. (b) The fire district fees, charges, or assessments shall be a lien upon
the property on which levied and shall be assessed, collected, and enforced in the same manner
as ad valorem taxes are assessed, collected, and enforced. A two percent commission on all
amounts levied and collected shall be paid to both the assessing official and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-242.03.htm - 1K - Match Info - Similar pages

45-49-140.32
Section 45-49-140.32 Approval of expansion. If the planned expansion of a municipal
police jurisdiction includes any portion of the Turnerville fire protection district, the
owners of property located and contained within the affected area may approve the expansion
by petition. (1) If all of the owners of property located and contained within the affected
area sign and file a written petition with the city clerk of the municipality requesting that
the affected area be included within the expanding municipal police jurisdiction of the municipality,
the governing body of the municipality may adopt an ordinance assenting to the inclusion of
the affected area in the municipal police jurisdiction. The affected area shall become a part
of the expanded municipal police jurisdiction upon the date of publication of the ordinance.
(2) The petition required by this section shall contain an accurate description of
the affected area together with a map of the area showing its relationship to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-140.32.htm - 1K - Match Info - Similar pages

35-4-131
Section 35-4-131 Notice of actions, etc. (a) When any civil action or proceeding shall
be brought in any court to enforce any lien upon, right to or interest in, or to recover any
land, or where an application has been made to the probate judge of any county for an order
of condemnation of land, or any interest therein, the person, corporation, or governmental
body commencing such action or proceeding or making such application shall file with the judge
of probate of each county where the land or any part thereof is situated a notice containing
the names of all of the parties to the action or proceeding, or the persons named as those
having an interest in the land in the application for an order of condemnation, a description
of the real estate and a brief statement of the nature of the lien, writ, application, or
action sought to be enforced. The judge of probate shall immediately file and record the notice
in the lis pendens record and note on it and in the record the hour and date...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-4-131.htm - 1K - Match Info - Similar pages

45-26-142.01
Section 45-26-142.01 Definitions. For the purposes of this part, the following words
shall have the following meanings: (1) DISTRICT. A district to be known as the South Lake
Martin Fire District created pursuant to this part for establishing and maintaining a system
for fighting and preventing fires and a system for the operation of emergency medical services.
(2) PROPOSED AREA. As used in Section 45-26-142.13, an area of land composed of the
following tracts located in Elmore and Tallapoosa Counties, the legal description as set out
herein: TRACT 1: The Willow Point / Ourtown Fire District The Willow Point/Ourtown Fire District
which includes the following property located in Elmore and Tallapoosa County, Alabama. All
that part of the SW 1/4 of the NW 1/4, the SW 1/4, and the South 1/2 of the South 1/2 of the
SW 1/4 of the SE 1/4 of Section 31, T-22-N, R-21-E, Tallapoosa County, Alabama. All
that part of the East 1/2 of Section 12 T-21-N, R-20-E located east of Oakachoy Creek
and all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-142.01.htm - 4K - Match Info - Similar pages

45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a)
There is levied on the owner of each dwelling and commercial building located in those portions
of Houston County located outside the corporate boundaries of the City of Dothan a fire protection
service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one or more human beings, including, but
not limited to, (1) such a building, structure, or improvement assessed for purposes of state
and county ad valorem taxation, as Class III single-family owner-occupied residential property,
(2) a duplex or an apartment building, (3) residential property used to generate rental income,
and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) Any such building,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-140.02.htm - 4K - Match Info - Similar pages

45-49-140.33
Section 45-49-140.33 Election requirements. (a) If the planned expansion of a municipal
police jurisdiction includes any portion of the Turnerville fire protection district, the
council or governing body of the respective municipality may request that the Judge of Probate
of Mobile County order an election to be held in the affected area. Only those qualified electors
residing within the boundaries of the affected area shall participate in the election. (1)
The council or governing body of the municipality may pass a resolution stating that the public
health or public good requires that the affected area, as described in the resolution, shall
be brought within the police jurisdiction of the municipality. (2) The mayor or other executive
head of the municipality shall certify and file a copy of the resolution together with a map
of the area showing its relationship to the municipal police jurisdiction to which the property
is proposed to be included, with the judge of probate. (3) At...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-140.33.htm - 3K - Match Info - Similar pages

8-17-214
Section 8-17-214 Revocation of permit for reasons of purchasing, receiving, etc., illegal
fireworks; notice of revocation; refusal to issue new permit to holder whose permit is cancelled
or revoked. (a) The State Fire Marshal may revoke any permit issued under the provisions of
this article upon evidence that the holder has purchased, received, sold, used, shipped, or
caused to be shipped any illegal fireworks in violation of this article. Notice must be given
in writing to the holder of a permit stating cause of revocation; if the permit revoked is
for a business located within Alabama, a copy of said notice of revocation must be supplied
to the judge of probate of the county in which such permit holder's business is located. (b)
The State Fire Marshal, in his discretion, may refuse to issue another permit to the holder
of a permit which has been cancelled or revoked for the possession or sale of illegal fireworks
for a period not to exceed three years. (Acts 1981, No. 81-409, p. 638,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-214.htm - 1K - Match Info - Similar pages

11-88-4
Section 11-88-4 Filing of certificate of incorporation, copy of resolution of county
governing body, etc., with probate judge; contents and execution of certificate of incorporation;
entry of order by probate judge requiring recordation of certificate of incorporation, etc.;
notification of Secretary of State of recordation of certificate of incorporation. (a) Within
40 days following the adoption of a resolution in accordance with Section 11-88-3,
the applicants, or not less than three of the applicants, shall proceed to incorporate an
authority by filing for record in the office of the judge of probate of the determining county
a certificate of incorporation which shall comply in form and substance with the requirements
of this section and which shall be in the form and executed in the manner provided
in this section. (b) The certificate of incorporation of the authority shall state:
(1) The names of the persons forming the authority, together with the residence of each, and
that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-4.htm - 4K - Match Info - Similar pages