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37-4-21
Section 37-4-21 Valuation of utility property - Appeals. When any order of valuation or of
revaluation of the commission has become a final order, an appeal may be taken therefrom by
the utility or by any person, as defined in this article, who is a party to the cause before
the commission, to the Circuit Court of Montgomery County, Alabama, within 30 days from the
date of such final order, and upon the hearing of such appeal that court shall have the right
to affirm the order of the commission, or reverse the same and remand the case to the commission
for further consideration. From any such judgment of the circuit court, an appeal shall lie
to the Supreme Court of Alabama, which court shall have the right to affirm the judgment of
the circuit court, or to reverse the same and remand the case to the commission for further
consideration. If the case should be reversed and remanded to said commission by either the
circuit or the supreme court, the commission shall proceed to a...
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34-27-38
Section 34-27-38 Disciplinary action - Appeals. (a) Findings of the commission are final unless
within 30 days after the date of the commission's final order, the applicant or accused files
a notice of appeal in the Circuit Court of Montgomery County, or of the county of his or her
residence, if an Alabama resident; or, if a corporation registered in Alabama, in the circuit
court of the county of registration or the county in which the corporation has its principal
place of business in Alabama. A party appealing a decision shall post a $200 appeal bond with
the clerk of the circuit court. The circuit clerk shall notify the commission of the appeal
after the clerk has approved the appellant's bond. (b) An appeal does not act as supersedeas,
but the decision of the commission may be stayed by the court pending such appeal. (c) The
commission shall within 30 days of service of the notice of appeal, or within such additional
time as the court may allow, file the record in the case with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-38.htm - 2K - Match Info - Similar pages
37-4-20
Section 37-4-20 Valuation of utility property - Revaluation. (a) If the valuation of the property
of any utility has become final as provided in this article, or if such valuation becomes
final as provided in Section 37-4-18, the commission may, within 90 days after any valuation
hereafter made becomes final, proceed for reasons which it shall deem sufficient to make a
revaluation of the property of such utility of which a valuation has been made or may be made
under the provisions of this chapter, such revaluation being had upon the principles declared
in this chapter; and the commission may to this end make such further investigation as provided
in this chapter as it may see fit. The commission shall give notice to any utility of its
intention to proceed to a revaluation of the property of such utility. (b) Whenever the commission
shall have completed its revaluation, it shall make a report thereof, and before such revaluation
shall become final, the commission shall give notice to...
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40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-25.htm - 5K - Match Info - Similar pages
45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
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40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-17A-82.09
a pre-disciplinary hearing before the mayor. If the regular status employee fails to request
a pre-disciplinary hearing within 10 days from receiving notice, the right to any pre-disciplinary
hearing shall be deemed waived. Regardless of whether or not the employee elects to have a
pre-disciplinary hearing with the mayor, if the mayor decides to suspend without pay, demote,
or dismiss the employee, the mayor shall give notice to the employee of the mayor's action
by providing notice by personal service, by United States Postal Service registered
or certified mail, with postage paid thereon, to the employee's last known address, or by
private mail carrier for overnight delivery, signature required, with postage prepaid thereon
to the employee's last known address. Such notice shall be in writing and shall inform the
employee of the right to contest the mayor's action by filing with the board a written notice
of contest, if the employee is not the head of a department, or with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17A-82.09.htm - 7K - Match Info - Similar pages
40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
34-13-31
Section 34-13-31 Appeal from decision of board. (a) Whenever, by decision, final order, or
other final determination upon any public hearing provided for by this chapter, a party to
such hearing shall feel aggrieved, an appeal may be taken to the Circuit Court of Montgomery
County, Alabama. (b) On taking and perfecting an appeal to the Circuit Court of Montgomery
County, Alabama, the court shall proceed as in other cases. (c) All appeals shall be taken
within 30 days from the date of the order entered of the board which is the basis of the appeal
and shall be granted as a matter of right and be deemed perfected by filing with the board
a bond for security of costs of the appeal. Upon filing of a verified petition and hearing
thereon, the court, in its discretion, may stay the order appealed from pending final judicial
review. No new or additional evidence may be introduced in the circuit court except as to
fraud or misconduct of some person engaged in the administration of this chapter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-13-31.htm - 2K - Match Info - Similar pages
37-1-124
Section 37-1-124 Proceedings on appeal. The commission's order shall be taken as prima facie
just and reasonable. No new or additional evidence may be introduced in the circuit court,
except as to fraud or misconduct of some person engaged in the administration of this title
and affecting the order, ruling or award appealed from, but the court shall otherwise hear
the case upon the certified record and shall set aside the order if the court finds that:
(1) The commission erred to the prejudice of appellant's substantial rights in its application
of the law; or (2) The order, decision or award was procured by fraud or was based upon a
finding of facts contrary to the substantial weight of the evidence. However, the court may,
instead of setting aside the order, remand the case to the commission for further proceedings
in conformity with the direction of the court. The court may, in advance of judgment and upon
a sufficient showing, remand the case to the commission for the purpose of...
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