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45-3-171.24
Section 45-3-171.24 Assessment of costs; sale and redemption of lots. The city shall have the
power to assess the costs authorized herein against any lot or lots, parcel or parcels of
land purchased by the State of Alabama at any sale for nonpayment of taxes, and where any
assessment is made against the lot or lots, parcel or parcels of the 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 the city for the 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 sale to the state for the
nonpayment of taxes, shall take the same subject to the assessment. The assessment shall then
be added to the tax bill of the property, collected as a tax, and remitted to the city. (Act
97-886, 1st Sp. Sess., p. 242, Art. III, §5; Act 97-929, p....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-171.24.htm - 1K - Match Info - Similar pages
45-37A-251.54
Section 45-37A-251.54 Assessment of costs; sale and redemption of lots. The city shall have
the power to assess the costs authorized in this subpart against any lot or lots, parcel,
or parcels of land purchased by the State of Alabama at any sale for nonpayment of taxes,
and where any assessment is made against the lot or lots, parcel, or parcels of the 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 the city for the
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 sale to the state for the nonpayment of taxes, shall take the same subject to the assessment.
The assessment shall then be added to the tax bill of the property, collected as a tax, and
remitted to the city. (Act 95-574, p. 1204, Art. III, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-251.54.htm - 1K - Match Info - Similar pages
45-49A-20.04
Section 45-49A-20.04 Assessment of costs; sale and redemption of lots. The city shall have
the power to assess the costs authorized herein against 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 the city 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.
(Act 82-308, p. 413, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49A-20.04.htm - 1K - Match Info - Similar pages
11-53A-5
Section 11-53A-5 Assessment of costs against land purchased by the state; redemptioner or purchaser
to take property subject to assessment; manner of payment or collection of assessment. (a)
The city shall have the power to assess the costs authorized herein against any lot, lots,
parcel, or parcels of land purchased by the State of Alabama at any sale for the nonpayment
of taxes. A subsequent redemption of the property by any person authorized to redeem, or a
subsequent sale of the property by the state, shall not operate to discharge, or in any manner
affect the lien of the city for the assessment. Any redemptioner or purchaser shall take the
property subject to the assessment. (b) Payment of the assessment, or if delinquent, the collection
of the assessment, shall be made in the same manner as is provided for the payment and delinquent
collection of municipal improvement assessments pursuant to Article 1 (commencing with Section
11-48-1) of Chapter 2 of Title 11. (Acts 1992, No....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-53A-5.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
40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-2.htm - 8K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
11-88-85
Section 11-88-85 Redemption of property after sale - Authorization and procedure generally.
Any real property sold for the satisfaction of an assessment lien imposed thereon by the board
may be redeemed by the former owner or his assigns or other person authorized to redeem property
sold for taxes by the State of Alabama, within two years from the date of such sale, by paying
to the purchaser at such sale or to any person deriving title under such purchaser or to the
treasurer of the authority for such purchaser or person deriving title under such purchaser
the amount of the purchase price for which the property was sold at such sale plus an amount
equal to interest on such purchase price from the date of such sale to the date of redemption
at the rate of eight percent per annum plus a fee of $2.00 to cover the expense of a conveyance.
If the redemption is made from the authority, the payment may be made upon such terms, including
installment payments, as the board may approve. (Acts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-85.htm - 1K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-140.htm - 1K - Match Info - Similar pages
11-48-54
Section 11-48-54 Redemption of property after sale generally. Any real property heretofore
or hereafter sold for the satisfaction of a local improvement assessment lien imposed thereon
by the governing body of a municipality may be redeemed by the former owner, or his assigns,
or other person authorized to redeem property sold for taxes by the State of Alabama within
two years from the date of such sale by paying to the purchaser at such sale or to any person
deraigning title under such purchaser or to the city or town treasurer for such purchaser
or person deraigning title under such purchaser the amount of the purchase price for which
the property was sold at such sale plus an amount equal to interest on such purchase price
from the date of such sale to the date of redemption at the rate of six percent per annum
plus a fee of $2.00 to cover the expense of a conveyance. If the redemption is made from the
municipality, the payment may be made upon such terms including installment...
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