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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns,
maintains or keeps in this state a manufactured home as defined according to subsection (n)
of this section, except a manufactured home that constitutes a part of the inventory
of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied
single wide (one transportable module) manufactured home, $48 for an owner occupied double
wide or larger (two or more transportable modules) manufactured home, $48 for a commercial
single wide (one transportable module) manufactured home, or $96 for a commercial double wide
or larger (two or more transportable modules) manufactured home, provided, however, that any
manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent
of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50
percent of the above stated fees; and upon payment thereof such owner shall be...
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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40-10-137
Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of
land bid in by state - Procedure. Any lands which have been bid in by the state at tax sale
shall, after three years have elapsed from the date of sale to the state and no person having
any interest therein having redeemed same from tax sale, be subject to conveyance to the Department
of Conservation and Natural Resources in the manner hereinafter provided: (1) Whenever the
Department of Conservation and Natural Resources shall determine any lands which have been
bid in by the state at tax sale and the title to which has not passed out of the state, to
be suitable or desirable for the use of the said Department of Conservation and Natural Resources,
either for the purpose of being used as a state park, state forest, or for the purpose of
exchange for other lands of equal value, which are determined to be suitable for said purposes,
or for any other use or disposition which the Department of Conservation...
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40-10-134
Section 40-10-134 Manner of sale of land bid in by state. When lands have been sold
for taxes and bought in for the State of Alabama and have not been redeemed or sold by the
state and a period of five years has elapsed from the date of sale to the state, the Land
Commissioner, with the approval of the Governor, may sell the same at private sale to any
purchaser for cash at the best price obtainable, irrespective of the amount of taxes due,
after giving notice as provided for in Section 40-10-133; provided that the holder
of a tax lien certificate related to such land shall be given the option to purchase such
land for an amount equal to the best price offered by any purchaser at a private sale. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §317; Acts 1995, No. 95-408, p. 864, §2.)...
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40-10-132
Section 40-10-132 List and sale of lands bid in by state. (a) It shall be the duty of
the Land Commissioner to cause to be prepared a suitable book, in which shall be entered a
description, as accurate as can be obtained, of all the lands which have been bid in by the
state, with the amount of state and county taxes due thereon and the date when such lands
were bid in; and, when three years shall have elapsed from the date of sale, such portions
of lands as have not been redeemed shall be subject to sale by the state; and the Land Commissioner,
with the approval of the Governor, may do any of the following: (1) Sell the same at private
sale to any purchaser, who may pay therefor in cash to the Treasurer such sum of money as
the Land Commissioner may ascertain to be sufficient to cover and satisfy all claims of the
state and county, which sum shall not be less than the amount of money for which the lands
were bid in by the state, with interest thereon at the rate of 12 percent per annum...
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43-2-465
Section 43-2-465 Right of purchaser to cite executor or administrator to report sale.
(a) If the executor or administrator fails, within the time required by law, to report any
sale of lands made by him under the provisions of this article, the purchaser, or his heirs,
or any other person claiming under him directly or derivatively, may, on motion in the probate
court, have citation to issue to such executor or administrator, citing him to appear within
20 days from the date of the service of the citation, and report the sale; and if such executor
or administrator is then a nonresident of the state, or his place of residence is unknown
to the party asking for the citation, the court, on affidavit being made of either of these
facts, must cause service of such citation to be made by publication, once a week for three
successive weeks, in some newspaper published in the county, or if none is published therein,
in the newspaper published nearest to the courthouse of such county. (b) If...
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11-70A-2
Section 11-70A-2 Initiation and notice of action. (a) Any Class 3 municipality may initiate
an expedited quiet title and foreclosure action under this section against a parcel
of tax sale property located within its municipal limits and purchased by the municipality
from the State Land Commissioner. The municipality shall record, in the office of the judge
of probate in the county in which the property is located, a notice of its intention to file
an expedited quiet title and foreclosure action. The notice shall include a legal description
of the property, street address of the property if available, a statement that the property
is subject to expedited quiet title and foreclosure proceedings under this chapter, and a
statement that those proceedings may extinguish any legal interests in the property. As used
herein, "interested parties" shall mean the owner, his or her heirs or personal
representatives, any mortgagee or purchaser of the subject property or any part thereof, and
any...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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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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