40-10-11
Section 40-10-11 Decree of sale. If service of such notice is perfected 10 days before
the commencement of the term to which the same is returnable, the cause shall stand for trial
at such term; and if no defense is interposed or if interposed and on trial thereof the same
is adjudged insufficient in law or is not sustained by the evidence adduced, the probate court
shall make and enter on such book or docket, a decree of sale substantially in the following
form: "It appearing to the court that the taxes have been assessed against the person
mentioned in this cause (or if the assessment is to owner unknown that the taxes have been
assessed on real estate mentioned in this cause) to the amount of (state amount here) dollars
for the year ___, and that the same are still due and unpaid or have been paid by the holder
of a tax lien certificate, and it further appearing that notice of this proceeding has been
given as required by law, and no valid defense has been interposed against...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper
notice; trial and decree of sale; fees; reports. (a) After the first day of January, the Tax
Collector of Calhoun County shall mail a statement to all delinquent taxpayers addressed to
the party in whose name the property was assessed, showing a brief description of the property,
and the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the
taxes and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale
of the property for taxes, nor invalidate the title of any property sold for taxes. (b)(1)
Within the time allowed by law, it shall be the duty of the tax collector to furnish the judge
of probate a list of all property on which the entire amount of taxes have not been paid,
which list shall show the name of the person to whom the property was...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing
collection of tax; preparation of tax record; proceedings as to delinquencies. (a) The said
board of water management commissioners shall each year thereafter determine, order and levy
the amount of the annual installment of the total taxes under Section 9-9-31, which
shall become due and be collected during said year at the same time that state and county
taxes are due and collected and which shall be evidenced and certified by the said board as
provided in this section. Prior to the first Monday in October of each year, one copy
of the water management tax book shall be delivered to the tax collector of each county in
which benefited lands and other benefited property of said district are situated after the
judge of the court of probate of the county in which the district was organized has affixed
his signature to the certificate and order directing the collection of said tax, and said
tax shall...
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40-10-19
Section 40-10-19 Certificates of purchase - Delivery; contents. (a) As soon after the
confirmation of sale is made as may be practicable, the tax collector must make out and deliver
to each purchaser, other than the state, a certificate of purchase, which shall contain a
description of the real estate sold and show that the sum was assessed by the assessor, to
whom assessed, the date of assessment, for what year or years the taxes were due, the amount
of taxes thereon, the amount of and the name of the holder of each tax lien certificate related
thereto, distinguishing the amount due the state and county and for school purposes and to
each holder of a tax lien certificate and the fees and costs, that it was advertised and how
long, that it was offered for sale and at what time, who became the purchaser, at what price
and the fact and date of the confirmation of such sale. (b) In the event of the tax sale of
owner-occupied property that is taxed as Class III, the certificate shall...
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40-10-2
Section 40-10-2 Book of lands upon which taxes have not been paid - Contents; form of
entries. The tax collector shall, at the expense of the county, procure a substantially bound
book in which he or she shall enter, in the manner usual in docketing causes for trial in
the circuit court, each parcel of real estate, or right or interest, or easement therein,
assessed to any person against whom taxes have been assessed which are not paid or, if the
tax collector has received written notice from the holder of a tax certificate, issued pursuant
to Acts 1995, No. 95-408, requesting that the tax collector list the property described in
such tax certificate in the book of lands prepared pursuant to this section, have been
paid by the holder of such holder of a tax lien certificate, when a portion of the taxes are
on the real estate or right or interest or easement therein, describing the same in the same
manner as it is described in the assessment list or the record of tax lien sales kept...
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40-10-129
Section 40-10-129 Deposit of redemption money - Lands bid in by state. When lands which
have been bid in by the state are redeemed, the judge of probate must immediately pay over
to the tax collector of the county the entire amount of money received by such judge of probate
on such redemption. The tax collector shall pay over to the proper authorities the fees of
such officers that accrued in the sale and shall determine the proportionate amounts of the
redemption money belonging to the state, including advertising fees, and the amounts of such
redemption money belonging to the county and to the school fund and to any municipality and
to each holder of a tax lien certificate. The tax collector shall monthly, by the tenth day
of the month next after the month in which the redemption was made, pay over such proportions
to the proper authorities, respectively, after deducting therefrom the commissions allowed
by law to tax collectors for collecting taxes; and he shall certify to the Land...
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40-10-120
Section 40-10-120 When and by whom land may be redeemed. (a) Real estate which hereafter
may be sold for taxes and purchased by the state may be redeemed at any time before the title
passes out of the state or, if purchased by any other purchaser, may be redeemed at any time
within three years from the date of the sale by the owner, his or her heirs, or personal representatives,
or by any mortgagee or purchaser of such lands, or any part thereof, or by any person having
an interest therein, or in any part thereof, legal or equitable, in severalty or as tenant
in common, including a judgment creditor or other creditor having a lien thereon, or on any
part thereof; and an infant or insane person entitled to redeem at any time before the expiration
of three years from the sale may redeem at any time within one year after the removal of the
disability; and such redemption may be of any part of the lands so sold, which includes the
whole of the interest of the redemptioner. If the mortgage...
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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...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b),
no deed, bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property within
this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for
a nominal consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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