40-9B-13
Section 40-9B-13 Disaster recovery tax incentive protection. (a) This section shall be known as the Disaster Recovery Tax Incentive Protection Act of 2011. (b) For the purposes of this section, the following terms shall have the following meanings: (1) DISASTER REPLACEMENT PROPERTY. Private use industrial property obtained by a private user to repair or replace private use industrial property on which tax abatements were in existence at the time of a natural disaster, that was damaged or destroyed by the natural disaster. (2) GOVERNING BODY. The governing body of a municipality, a county, or a public industrial authority which may grant tax abatements with respect to private use industrial property under Section 40-9B-4, subject to the geographical or jurisdictional or other limitations of Section 40-9B-5. (3) NATURAL DISASTER. A catastrophe caused by nature, or regardless of cause, a fire, flood, or explosion, which is declared by the President of the United States or the Governor of...
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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...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the seller from the obligation to collect and pay over the transaction tax as if the sale were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof, on tangible personal property and taxable services incorporated into an industrial development property, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which...
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45-45A-35.01
Section 45-45A-35.01 Defintions. For purposes of this part, the following words have the following meanings: (1) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901. (2) AMENDMENT 8 SCHOOL TAX. The ad valorem tax presently authorized to be levied by the city for public school purposes and presently levied at the rate of 6 and 1/2 mills ($0.65 on each one hundred dollars of assessed value) pursuant to Amendment 8 to the Constitution of Alabama of 1901, now appearing as Section 216.01 of the Official Recompilation of the Constitution of Alabama of 1901, the provisions of Amendment 373, and an election held in the city on August 28, 2012. (3) CITY. The City of Huntsville, Alabama, the corporate limits of which are presently located within portions of Limestone, Madison, and Morgan Counties. (4) SPECIAL SCHOOL AD VALOREM TAXES. Those certain ad valorem taxes authorized to be...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978, with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with respect to ad valorem taxes levied by a county, municipality, or other taxing authority other than the state, all taxable property shall be divided into the following classes and no other and shall be assessed for ad valorem tax purposes at the following ratios of assessed value to the fair and reasonable market value of such property, or, as may be provided by law, to the current use value of such property: CLASS I. All property of utilities used in the business of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent. CLASS III. All agricultural, forest, and residential property, and historic buildings and sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type commonly known as "pickups" or "pickup trucks" owned and operated by an...
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45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public official performing the functions of assessing and collecting taxes in Jefferson County, upon request of any fire district located in Jefferson County, shall implement appropriate procedures necessary to assess and collect the fees, charges, or assessments levied by the governing body of the fire district, provided, the fees, charges, or assessments are related to the value of property. (b) The fire district fees, charges, or assessments shall be a lien upon the property on which levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes are assessed, collected, and enforced. A two percent commission on all amounts levied and collected shall be paid to both the assessing official and the...
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35-12A-11
Section 35-12A-11 Disposition of proceeds of sale. (a) The manufactured dwelling community owner may deduct from the proceeds of the sale any of the following: (1) The reasonable or actual cost of notice, storage, and sale as provided in this chapter. (2) Unpaid rental fees, but only to the extent that the manufactured dwelling community owner's lien has priority over the lien of any applicable lienholder. (3) Reasonable attorneys' fees and costs. (b) After deducting the amounts listed in subsection (a), the manufactured dwelling community owner shall remit to the county tax collecting official any property taxes and/or other fees due and shall then remit the remaining proceeds, if any, to the lienholders, if any, to the extent of any unpaid balance owed on any liens on the manufactured dwelling. (c) After deducting the amounts listed in subsections (a) and (b), as applicable, the manufactured dwelling community owner shall remit to the tenant or owner the remaining proceeds, if any,...
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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...
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45-35A-57
Section 45-35A-57 Ad valorem taxation on property. (a)(1) Pursuant to Section 216 of the Constitution of Alabama of 1901, as amended, the City of Dothan currently levies ad valorem taxes on property situated therein at the rate of one-half of one percent (5 mills) of the assessed value of such property, which tax revenues are authorized to be used for general municipal purposes. (2) Pursuant to Amendment 373(f) of the Constitution of Alabama of 1901, now appearing as Section 217(f) of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the governing body of the City of Dothan has duly proposed, after a public hearing on such proposal, that the City Council of Dothan be authorized to increase the rate at which the City of Dothan's municipal ad valorem taxes are levied on property situated therein by up to an additional one and one-half percent (15 mills) of the assessed value of such property, and has further proposed that such additional net ad valorem tax...
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45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour County Tax Collector or Revenue Commissioner when public business is transacted in the office of either county official. The tax assessor shall charge the additional special transaction fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem taxes. The additional fee shall be collected by the tax collector or revenue commissioner when the ad valorem taxes are collected. Initially, the additional special transaction fee charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2). The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour County Commission calling for the increase. The special additional transaction fees shall be collected by the tax collector or revenue commissioner and deposited in...
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