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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall
mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those
real and personal property ad valorem taxes collected by the county tax collector, the director
of revenue of the county, or revenue commissioner, if any, for the county, but shall exclude
all ad valorem taxes collected for the State of Alabama and all boards of education, municipalities,
fire districts, or other entities located in the county. (2) APPLICANT. A natural person who
files a written application with the governing body of any county to which this chapter applies
and with a municipality in the county, all in accordance with Section 11-32-3. (3) AUTHORITY.
The public corporation organized pursuant to this chapter, which shall be an agency of the
state but shall not be a political subdivision of the state. (4) AUTHORIZING COUNTY. Any county
the governing body of which shall have adopted an...
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41-21-1
Section 41-21-1 Distribution of sets of state code to agencies, departments, etc., by Secretary
of State. (a) It shall be the duty of the Secretary of State, on publication and delivery
to the state, to transmit sets of the Code of Alabama 1975, and supplements or replacement
volumes thereof, subject to subsection (b), to all of the following agencies, departments,
institutions, bureaus, boards, commissions, and offices: (1) One set to the law library of
Congress. (2) One set to the custodian of the law library of the court of last resort of every
state and territory for exchange upon the approval of the state law librarian of the request
therefor. (3) One set to the library of the University of Alabama and one set to the Land
Commissioner of the University of Alabama. (4) One set to each member of the Legislature,
the Lieutenant Governor, the Clerk of the House of Representatives, and the Secretary of the
Senate. (5) One set to the library of each junior college, trade school,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-21-1.htm - 4K - Match Info - Similar pages
4-3-59
Section 4-3-59 Exemption of bonds, property and income of authority from taxation; concessionaires,
tenants, etc., of authority subject to state and local taxation; exemption from payment of
deed recording fees and roll-back taxes. The bonds issued by the authority and the income
therefrom shall be exempt from all taxation in the state. All property and income of the authority
shall be exempt from all state, county, municipal and other local taxation; provided however,
that this exemption shall not be construed to exempt concessionaires, licensees, tenants,
operators or lessees of the authority from the payment of any licenses or privilege taxes
levied by the state, the county or any municipality in the state. Any deeds or other documents
whereby properties are conveyed to the authority, any indentures executed by the authority
and any leases made by the authority may be filed for record in the office of the judge of
probate of the county without the payment of any tax or fees other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/4-3-59.htm - 1K - Match Info - Similar pages
45-8-90
Section 45-8-90 Economic Development Council - Creation; composition; powers and duties. (a)(1)
For the purposes of promoting industry and trade and economic development and to assist Calhoun
County and the municipalities located therein in their pursuits therefor and to provide for
the exercise by the county and the municipalities of certain powers and authority proposed
to be granted to them by an amendment to the Constitution of Alabama, the act proposing such
amendment being adopted at the same session of the Legislature at which the act adding this
section was adopted, there is hereby created an economic development council for Calhoun County,
which council shall constitute a public corporation under the name Calhoun County Economic
Development Council. (2) This section shall be liberally construed in conformity with the
purposes. (b)(1) The powers and authorities of the Calhoun County Economic Development Council
shall be vested in and performed by a board of directors. (2) The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-90.htm - 12K - Match Info - Similar pages
11-44B-25
Section 11-44B-25 Procedures to reduce or delete areas from police jurisdiction. Notwithstanding
any law to the contrary, any Class 4 municipality that is organized pursuant to this article
may from time to time reduce or delete various portions and areas from the territorial limits
of its respective police jurisdiction or its planning jurisdiction or both as established
by law, including, but not limited to, Sections 11-40-10 and 11-52-30, Act 76-594 and as amended
by Act 94-539, the reduction and deletion shall be pursuant to the following procedure: (1)
INITIATION. The governing body of the municipality shall adopt a resolution calling for public
hearings to consider the adoption of an ordinance or ordinances for the purpose of deleting
a portion or portions of territory from its respective police jurisdiction or planning jurisdiction,
or both, as the case may be. The resolution shall state the time, date, and place of all public
hearings in regard to the ordinance and a reasonably...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44B-25.htm - 16K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
45-42A-24.03
Section 45-42A-24.03 Abatement of nuisance by municipal employees and agents; liability for
expenses. (a) If the owner fails, neglects, or refuses to abate the nuisance, or the nuisance
is not otherwise abated, (1) within the time permitted to do so as stated in the enforcing
official's notice, where such notice was not suspended by the request for a hearing before
the administrative official; or (2) within the time permitted to do so as stated in the administrative
official's written determination, then the city may enter upon the property and abate the
nuisance using its own forces, or it may provide by contract for the abatement. However, if
an appeal has been taken to the circuit court as provided in subsection (h) of Section 45-42A-24.02,
then the city may not abate the nuisance until the determination or judgment authorizing abatement
becomes final as provided by law. (b) Upon completion of the abatement work performed by the
city, including work by contractors employed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42A-24.03.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
10A-2A-1.40
Section 10A-2A-1.40 Chapter definitions. Notwithstanding Section 10A-1-1.03, as used in this
chapter, unless otherwise specified or unless the context otherwise requires, the following
terms have the following meanings: (1) AUTHORIZED STOCK means the stock of all classes and
series a corporation or foreign corporation is authorized to issue. (2) BENEFICIAL STOCKHOLDER
means a person who owns the beneficial interest in stock, which is either a record stockholder
or a person on whose behalf shares of stock are registered in the name of an intermediary
or nominee. (3) CERTIFICATE OF INCORPORATION means the certificate of incorporation described
in Section 10A-2A-2.02, all amendments to the certificate of incorporation, and any other
documents permitted or required to be delivered for filing by a corporation with the Secretary
of State under this chapter or Chapter 1 that modify, amend, supplement, restate, or replace
the certificate of incorporation. After an amendment of the certificate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2A-1.40.htm - 13K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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