|
40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.1.htm - 24K - Match Info - Similar pages
11-51-24
Section 11-51-24 Redemption of property after sale - Conveyance of property, etc., to redeemer.
Upon such tender by the person offering to redeem the property and the payment thereof to
the purchaser or the deposit of the sum due to the purchaser with the treasurer, the deed
executed by the register or clerk of the circuit court shall be void and, upon a refusal of
the purchaser or his vendee to reconvey to the party redeeming, the council or other governing
body may authorize a deed to be made to the party redeeming, which shall convey all title
the city or town or the purchaser derived at such tax sale, but the interest of the owner
of the property and the interest of the party redeeming shall be adjusted between the parties
as are other legal and equitable interests. (Code 1907, §1329; Code 1923, §2144; Code 1940,
T. 37, §690.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-24.htm - 1K - Match Info - Similar pages
40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make, execute,
and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or to each
assignee thereafter and shall collect from the purchaser or assignee a fee of five dollars
($5) for each tax lien certificate. The tax lien certificate shall be in a form provided by
the Department of Revenue and shall also include a certificate of redemption form as provided
in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale or assignment
to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest,
fees, and costs set forth therein and represented by the tax lien. (c) A tax lien certificate
shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction
or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is
redeemed as provided pursuant to Section 40-10-193. (d) The tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-187.htm - 3K - Match Info - Similar pages
45-2-243.50
Section 45-2-243.50 Authority to manage public improvements outside municipal boundaries. (a)
The Baldwin County Commission shall have authority to control, manage, supervise, regulate,
repair, maintain, and improve any type public improvement which enhances the value of property;
including but not limited to paving, sewerage, sanitation, water, drainage, gas, lighting,
and flood prevention, on any land in Baldwin County which does not lie within the corporate
limits of any municipality. Provided however, any existing or future public improvement as
defined herein under the control or authority of any municipality whether the improvement
is within or outside the corporate limits of the municipality or any existing or future improvement
under the authority or control of any legally constituted public authority shall be exempt
from the provisions of this subpart. (b) The cost and expense of any materials used in the
repair, maintenance, or improvement of the public improvements may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.50.htm - 1K - Match Info - Similar pages
11-48-15
Section 11-48-15 Assessment against lands purchased by state at sale for nonpayment of taxes
of costs of street improvements and sewers authorized; effect of redemption or sale of said
lands. Any and every city or town shall have the power to assess for the cost of street improvements
and sewers any lot or lots, parcel or parcels of land purchased by the State of Alabama at
any sale for the nonpayment of taxes, and where any such assessment is made against such lot
or lots, parcel or parcels of land, a subsequent redemption thereof by any person authorized
to redeem or sale thereof by the state shall not operate to discharge or in any manner affect
the lien of such city or town for such assessment, but any redemptioner or purchaser at any
sale by the state of any lot or lots, parcel or parcels of land upon which an assessment has
been levied whether prior to or subsequent to a sale to the state for the nonpayment of taxes
shall take the same subject to such assessment. (Acts 1953, No....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-15.htm - 1K - Match Info - Similar pages
24-9-4
Section 24-9-4 Definitions. When used in the chapter, the following words shall have the following
meanings: (1) AGREEMENT. The intergovernmental cooperation agreement entered into between
an authority and a local authority by the parties pursuant to this chapter. (2) AUTHORITY.
The Alabama Land Bank Authority. (3) BOARD. The Alabama Land Bank Authority Board. (4) LOCAL
AUTHORITY. A local land bank authority created by a county or municipality as provided in
Section 24-9-10. (5) PROPERTY. Real property, including any improvements thereon. (6) TAX-DELINQUENT
PROPERTY. Any property on which the taxes levied and assessed by any party remain in whole
or in part unpaid on the date due and payable. (Act 2009-738, p. 2203, §4; Act 2010-727,
p. 1818, §1; Act 2013-249, p. 610, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-4.htm - 1K - Match Info - Similar pages
40-10-193
Section 40-10-193 Redemption. (a)(1) Tax liens auctioned or sold may be redeemed by any of
the following: a. The owner, including a partial owner under Section 40-10-195, or his or
her heirs or personal representative. b. Any mortgagee or purchaser of the property or any
portion of the property. c. Any other person listed under subsection (a) of Section 40-10-120,
if the property had been sold for taxes. (2) Property may be redeemed under subdivision (1)
by payment to the tax collecting official of the amount specified on the tax lien certificate
as the total amount of delinquent tax, interest, penalties, fees, and costs paid to purchase
the tax lien, plus interest at the rate specified in the tax lien certificate, plus any due
and owing taxes, interest, penalties, fees, and costs due. The tax collecting official shall
provide a separate receipt for any current taxes, interest, penalties, fees, or costs paid.
(b) Statutory fees paid by the holder of the tax lien certificate in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-193.htm - 1K - Match Info - Similar pages
40-21-14
Section 40-21-14 Statement of property outside state. The statement of every public utility
shall include a brief description of each tract of land and the improvements thereon, and
of the buildings, structures, machinery, fixtures, and appliances and all other tangible property
and assets having a fixed situs outside of the state, and the location of each item of such
property, the purpose for which it is used, whether or not it is specifically used in the
business of the company, corporation or association, or individual in whose behalf the report
is made, its true and fair value, the sum of the value at which it is assessed for taxation
and the locality in which it is assessed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §155.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-14.htm - 1K - Match Info - Similar pages
9-9-27
Section 9-9-27 Viewing and assessment of lands by board of viewers; report of findings. (a)
Within 30 days after qualifying, the board of viewers shall begin its duties, and it may at
any time call upon the attorney of the district for legal advice and information relative
to its duties. Said viewers shall proceed to view the premises and determine the value of
all land and other property within or without the district to be acquired and used for rights-of-way
or other works of drainage, leveeing, reclamation, flood prevention or for the conservation,
development, utilization and disposal of water as set out in the water management plan. They
shall assess the amount of benefits and the amount of damages, if any, that will accrue to
each tract of 40 acres or less, according to the legal or recognized subdivisions of land
according to ownership, to public highways, railroad and other rights-of-way, railroads, roadways
and other property from carrying out and putting into effect the plan...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-27.htm - 3K - Match Info - Similar pages
11-42-83
Section 11-42-83 Assessment and collection of privilege or license tax from persons, firms,
etc., carrying on business, etc., in territory exempt from taxation. (a) The council or governing
body of the city may annually assess and collect a privilege or license tax from each and
every person, firm, company, or corporation engaged in or carrying on any business, vocation,
occupation, or profession in the territory exempt from city taxation under the provisions
of this article so long as the same is exempt from city taxation under the provisions of this
article, on the following basis: Such license tax assessed and collected from each person,
firm, company, or corporation shall be in proportion to the capital employed within the territory
exempt from city taxation in such trade, business, vocation, occupation, or profession, including
the value of the land with improvements thereon, used in such trade, business, vocation, or
occupation and shall not exceed $2.00 per $1,000.00 where the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-83.htm - 3K - Match Info - Similar pages
|