37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-10-140
Section 40-10-140 Certification of sale of lands bid in for state. When lands bid in by the
state have been sold by the state under any of the provisions of this chapter, the Land Commissioner
shall certify to the Comptroller the amount, and the Comptroller shall draw his warrant on
the Treasurer in favor of the judge of probate of the county in which the lands lie for the
county and school taxes and the fees and costs due to the different officers of the county,
specifying each separately; and, if the same cannot be ascertained from the records and papers
in his office, the judge of probate, on notice by the Land Commissioner of such redemption
or sale, must certify the same to him, and the judge of probate, upon the collection of such
warrant, shall pay the same over to the officers entitled thereto or authorized by law to
receive the same. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §323.)...
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40-10-21
Section 40-10-21 Certificates of purchase - Assignments. The certificate of purchase delivered
by the tax collector to the purchaser at such sale or to the state in case the state is the
purchaser is assignable in writing or by endorsement, and if the state is the purchaser such
assignment shall be made by the Land Commissioner upon the payment of the amount bid by the
state, with interest thereon at the rate of 12 percent per annum from the date of sale to
the date of assignment, plus all taxes due on said lands since the date of sale, with interest
thereon at 12 percent from date of maturity. Such assignment shall vest in the assignee and
his legal representatives all the right and title of the original purchaser or of the state
in case the state is a purchaser. Upon such assignment it shall be the duty of the assignee
or his legal representatives to assess such property as from the date of such assignment.
Should such assignment be made after the third Monday in January, the...
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40-10-101
Section 40-10-101 Refund to purchaser when taxes were not due at time of tax sale. When land
has been sold for taxes and purchased by anyone other than the state, and the purchase money
has been paid into the state and county treasuries, and it shall be made to appear to the
satisfaction of the Comptroller that such sale was invalid by reason of the fact that the
taxes for which the land was sold were not due, the purchaser of said land, his heirs or assigns,
upon the surrender of the certificate of purchase, shall be entitled to have the amount paid
for the purchase of said land refunded to him, if application shall be made therefor as hereinafter
provided, within two years from the date of sale and before the execution of a deed to such
purchaser. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §298.)...
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40-10-141
Section 40-10-141 Lien and sale of property for unpaid installments of taxes - Procedure. The
State of Alabama shall have a lien for all unpaid partial payments as well as for taxes for
any subsequent year, and in case of the failure to pay any one of said installments together
with the taxes for any subsequent year, either or both, the Land Commissioner for and in the
name of the State of Alabama shall at his option declare all said installments due and payable
at once. In case of default in payment of any installment or of any subsequent taxes, the
Land Commissioner in the name of the state shall have a right to file a complaint to foreclose
the lien of the state, and in such suit all parties at interest shall be made parties defendant.
Such suit shall be filed in the county where the land or the major portion thereof is situated.
The court shall determine what amount, if any, of such taxes or installments are illegal,
and in its final judgment shall determine the total amount due on...
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40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be
unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control
Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first
obtaining a special license from the judge of probate that shall be in addition to all other
licenses required by law. The amount of the special license shall be determined by the county
commission and shall be levied in the same manner as other county licenses are levied. Licenses
required by this subsection shall expire on September 30th following the date of purchase.
All proceeds from sales of the special licenses shall be placed in the general fund of the
county. (b) In addition to all other taxes levied on the possession for sale, or the sale,
of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale
of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. The
gross receipts of any business and the gross proceeds of all sales which are presently exempt
under the state sales and use tax statutes are exempt from the tax authorized by this section.
Notwithstanding the foregoing, the amount authorized to be levied...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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40-10-14
Section 40-10-14 Description of property in notices and entries. In all advertisements, any
notices of the proceedings in the probate court for the sale of land for taxes and of such
sales and all entries required to be made by the probate judge, tax collector or other officer,
initial letters, abbreviations and figures may be used to indicate townships, ranges, sections,
parts of sections, blocks and lots and dates and amounts; and, in estimating the cost of publication,
each amount, date or number and each initial letter or abbreviation shall be counted as a
word. In all advertisements for the sale of real estate, the notice shall state the precinct
in which the property is situated, except in those counties where the tax assessor is not
required to list the property by precincts; provided, that nothing herein contained shall
in anywise affect the collection of any taxes now due the state or any county therein or operate
to abate or discontinue any suit or action of any character...
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