18-1A-22
Section 18-1A-22 Offer to purchase at full appraised value; amount of compensation; written statement and summary; waiver valuation. (a)(1) Before commencing a condemnation action, the condemnor shall establish an amount based on an appraisal, except as otherwise provided in subsection (e), which it believes to be just compensation therefor and promptly shall submit to the owner an offer to acquire the property for the full amount so established. (2) The amount may not be less than the condemnor's established amount of just compensation for the property. (b) In a total taking, the condemnor shall disregard any decrease or increase in the fair market value of the property caused by the project for which the property is to be acquired or by the reasonable likelihood that the property will be acquired for that project, other than normal depreciation. (c)(1) The amount of compensation to which the owners and other parties interested therein are entitled may not be reduced or diminished...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/18-1A-22.htm - 3K - Match Info - Similar pages
28-3-242
Section 28-3-242 Procedure for confiscation and sale of goods, etc.; nature of proceedings against goods, etc.; court proceedings for collection of tax due and assessed. (a) In all cases of seizure of any goods, wares, merchandise or other property made as being subject to forfeiture under provisions of this chapter which, in the opinion of the officer or person making the seizure, are of the appraised value of $50.00 or more, the said officer or person shall proceed as follows. He shall cause a list containing a particular description of the goods, wares, merchandise or other property seized to be prepared in duplicate and appraisement thereof, to be made by three sworn appraisers to be selected by him, who shall be respectable and disinterested citizens of the State of Alabama, residing within the county wherein the seizure was made. Said list and appraisement shall be properly attested by said officer or persons, and said appraisers, for which service each of said appraisers shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-242.htm - 4K - Match Info - Similar pages
40-18-1
Section 40-18-1 Definitions. For the purpose of this chapter, the following terms shall have the respective meanings ascribed by this section: (1) ADVANCED FOSSIL-BASED GENERATION. The production of electricity from fossil-based generation with the use of technology or efficiency improvements to control or reduce carbon emissions, including but not limited to, technologies described in 26 U.S.C. § 48A(f), as such provision existed on December 31, 2007. (2) ALTERNATIVE ENERGY RESOURCES. Coal gasification or liquefaction, nuclear, and advanced fossil-based generation. (3) BIOMASS. Animals and plants, and the waste, by-products, or derivatives of either, including, but not limited to, the materials described in 26 U.S.C. §§ 45(c)(2), 45(c)(3), 45K(c)(3), or 48B(c)(4). (4) BUSINESS TRUST. Any entity which is a business trust for federal income tax purposes. (5) CAPTIVE REIT. Any REIT whose shares or certificates of beneficial interest are not regularly traded on an established...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-1.htm - 11K - Match Info - Similar pages
40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be exempt from ad valorem taxation and none other: (1) All bonds of the United States and this state and all county and municipal bonds issued by counties and municipalities in this state, all property, real and personal, of the United States and this state and of county and municipal corporations in this state; all cemeteries, all property, real and personal, used exclusively for religious worship, for schools or for purposes purely charitable; provided, that property, real or personal, owned by any educational, religious or charitable institution, society or corporation let for rent or hire or for use for business purposes shall not be exempt from taxation, notwithstanding that the income from such property shall be used exclusively for education, religious or charitable purposes; all mortgages, together with the notes, debts and credits secured thereby on real and personal property situated in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-1.htm - 10K - Match Info - Similar pages
45-17-90.06
Section 45-17-90.06 Powers and duties. The authority, or its agents and employees as directed, may do any of the following: (1) Investigate, study, and engage in basic research relative to the natural resources of land, water, minerals, and people in the cities and counties and apply its findings and efforts to promote a sound and balanced agricultural, industrial, and economic development of the cities and counties. (2) Cooperate with municipal, regional, state, or federal planning entities or other industrial and economic development boards. (3) Publicize and advertise the industrial, commercial, and agricultural resources and growth opportunities of the cities and counties. (4) Collect, compile, and distribute literature concerning the facilities, advantages, and attractions of the cities and counties, the educational, historic, recreational, and scenic places of interest within the cities and counties, and the air, water, and highway transportation facilities. (5) Contract with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.06.htm - 2K - Match Info - Similar pages
45-2-221.05
Section 45-2-221.05 Application form. Applicants submitted for historic district or preservation district designation need be of no particular form, but shall contain the following information: (1) The name, address, and telephone number of the applicant. If applicant is a group or organization, include the name of the person who is to be contacted with respect to the application. (2) A written description of the proposed district, including present land use and general location, and of the structures and sites within the district, their condition, appearance, etc. (3) A map or other graphic description of the proposed district. (4) The legal description of the proposed district. (5) The historic, architectural, or other significance of the proposed district. (6) A one page petition for each property owner within the proposed district, whether the property owner signed in support or opposition or was nonresponsive to the petitioned cause. a. For the purpose of this part, each parcel of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-221.05.htm - 2K - Match Info - Similar pages
45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption of property in the county are imposed as hereinafter provided in this section. (1) An excise tax is levied and imposed on the storage, use, or other consumption in the county of tangible personal property purchased at retail, on or after June 1, 1975, for storage, use, or other consumption in the county on or after June 1, 1975, at the rate of one percent of the sale price of such property (regardless of whether the retailer is or is not engaged in business in the county or in the state), except as provided in subdivisions (2), (3), and (4). (2) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing of tangible personal property, (including parts of such machines or machinery and attachments and replacements therefor, which are made or manufactured for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.92.htm - 5K - Match Info - Similar pages
45-39-92.06
Section 45-39-92.06 Powers and duties. The authority, or its agents and employees as directed, may do any of the following: (1) Investigate, study, and engage in basic research relative to the natural resources of land, water, minerals, and people in the cities and counties and apply its findings and efforts to promote a sound and balanced agricultural, industrial, and economic development of the cities and counties. (2) Cooperate with municipal, regional, state, or federal planning entities or other industrial and economic development boards. (3) Publicize and advertise the industrial, commercial, and agricultural resources and growth opportunities of the cities and counties. (4) Collect, compile, and distribute literature concerning the facilities, advantages, and attractions of the cities and counties, the educational, historic, recreational, and scenic places of interest within the cities and counties, and the air, water, and highway transportation facilities. (5) Contract with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.06.htm - 2K - Match Info - Similar pages
45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on the storage, use, or other consumption in the county of tangible personal property (not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the effective date of such tax, for the storage, use, or other consumption in the county on or after the effective date of such tax, at the rate of not exceeding one percent of the sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.52.htm - 5K - Match Info - Similar pages
45-49-241
Section 45-49-241 Sale of land; notice to delinquent taxpayers. (a) At least 30 days prior to the sale of land upon which taxes have not been paid, the Revenue Commissioner of Mobile County shall give notice in writing of the proposed sale by registered mail at the last known address of the owner. Failure to comply with this subsection shall not invalidate the title to any property sold for taxes. (b) All duties, responsibilities, and liabilities regarding the sale of real property for failure to pay ad valorem taxes currently performed by the judge of probate shall be transferred to and shall be performed by the revenue commissioner. The revenue commissioner shall have the administrative responsibility of conducting sales of real property for failure to pay ad valorem taxes, including the duty of publishing the list of delinquent taxpayers and providing notice for and conducting the sale and execution of tax deeds, as appropriate, following a sale of real property for failure to pay...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-241.htm - 1K - Match Info - Similar pages
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