45-48A-11.01
Section 45-48A-11.01 Authorization to increase ad valorem school tax. (a) The following words
and phrases shall have the following meanings: (1) AMENDMENT 56. That amendment to the constitution
that was pro- posed by Act 383, H. 458, 1945 Regular Session. (2) AMENDMENT 373. That amendment
to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) CITY.
Albertville, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL.
Albertville City Council. (6) SPECIAL TAX. The special ad valorem tax for public school purposes
authorized in Amendment 56 and pursuant to an election held in the city on April 26, 1955,
and levied and collected on taxable property in the city; being originally voted at the rate
of 7.5 mills on taxable property in the city. (b) The city presently levies and collects the
special tax at a rate of seventy-five cents ($0.75) on each one hundred dollars ($100) (7.5
mills on each dollar) of assessed value pursuant to...
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40-8-4
Section 40-8-4 Assessment ratios for purposes of local taxation. (a) During the ad valorem
tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county,
municipality, or other taxing authority other than the state, the governing body of any such
county, municipality, or other taxing authority may at any time, effective for ad valorem
tax years beginning on and after October 1, 1978, increase or decrease the ratio of assessed
value to the fair and reasonable market value or, as may otherwise be provided by law, to
the current use value, as the case may be (herein called "the assessment ratio"),
of any class of taxable property within the limits prescribed in the Constitution; provided,
that the county, municipality, or other taxing authority meets the criteria contained in this
section. If the receipts from any ad valorem tax with respect to which any assessment ratio
has been so adjusted by any taxing authority during the ad valorem tax year beginning...
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45-37A-242.02
Section 45-37A-242.02 Special property tax. (a) As used in this section, the following words
and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution
that was proposed by Act 6, 1978 Second Special Session. (2) CITY. Hoover, Alabama. (3) CONSTITUTION.
The Constitution of Alabama of 1901. (4) COUNCIL. Hoover City Council. (5) SECTION 216. Section
216 to the Constitution of Alabama of 1901. (6) SPECIAL TAX. The ad valorem tax authorized
in Section 216 and levied and collected on taxable property in the city. (b) The city presently
levies and collects the special tax at a rate of $2.05 on each one hundred dollars (20.5 mills
on each dollar) of assessed value pursuant to Section 216 and Amendment 373 and an election
held in the city on May 8, 1990. Pursuant to a resolution adopted by the city council in accordance
with Amendment 373, the city proposes to increase the rate at which it may levy and collect
the special tax to a maximum rate, for any...
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45-4-243.40
Section 45-4-243.40 Additional ad valorem tax; disposition of funds. (a) The following words
and phrases used in this section, and others evidently intended as the equivalent thereof,
shall, in the absence of a clear implication herein otherwise, be given the following respective
interpretations herein: (1) "Amendment No. 3" means that certain amendment to the
constitution that was proposed by Act No. 60 enacted at the 1915 Regular Session of the Legislature
of Alabama. (2) "Amendment No. 373" means that certain amendment to the constitution
that was proposed by Act No. 6 enacted at the 1978 Second Special Session of the Legislature
of Alabama. (3) "Commission" means Bibb County Commission or other governing body
of the county. (4) "Constitution" means the Constitution of Alabama of 1901. (5)
"County" means Bibb County, Alabama. (6) "Special countywide tax" means
the special ad valorem tax for public school purposes that is authorized in Amendment No.
3 and pursuant to an election held...
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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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40-10-191
Section 40-10-191 Holder of certificate to have first right to purchase tax lien; abandonment
of certificate. (a) The holder of a tax lien certificate shall have the first right to purchase
the tax lien relating to a subsequent delinquency on the property described in the tax lien
certificate of the holder. A holder of the certificate who exercises this right shall be entitled
to the same interest rate as shown on the previous tax lien certificate. The owner of the
property may pay the current year taxes due once the property owner redeems all outstanding
tax liens on the property. (b) In the event that a mortgagee is or becomes the holder of a
tax lien certificate, the mortgagee may add all costs, fees, interest, penalties, and taxes
regarding the tax sale to the principal of the loan. (c) A holder of a tax lien certificate
may abandon the certificate at any time upon notification given to the tax collecting official
and the surrender of the tax lien certificate. Abandonment of a tax...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
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45-49-91.23
Section 45-49-91.23 Utilization of land; compliance with ordinance. A property owner or his
or her heirs may continue to utilize a parcel of land in the manner in effect as of the effective
date of the ordinance, provided, however, that if the property is reclassified for ad valorem
tax purposes or if the property is sold to a person other than a family member, the ordinance
shall then apply to the property and the property owner shall be required to comply with the
ordinance or seek a variance under the procedures of this part. (Act 2005-75, p. 111, § 24.)...

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11-89C-2
Section 11-89C-2 Definitions. As used in this chapter, the following words and phrases shall
have the following meanings: (1) AGRICULTURAL LAND. Any real property classified or assessed
as agricultural or forest land for property tax purposes. (2) COMMERCIAL PROPERTY. Any real
property that is not residential property, as defined in this section, or has not specifically
been exempted from the fee provisions set out in Section 11-89C-9(d)(1). (3) GOVERNING BODY.
The governing body of a county or municipality in the state which is now or may hereafter
be specifically designated in 40 C.F.R. Part 122, including, but not limited to, any appendices
or revisions promulgated by EPA in conjunction with any expansion of the agency's municipal
separate storm sewer system program (e.g. Phase III, Phase IV, and/or equivalent expansions),
or by ADEM pursuant to the authority delegated to it under the Clean Water Act, 33 U.S.C.
§1251 et seq. (4) GREENFIELD. Any real property not previously...
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40-6A-2
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad valorem
taxes. On and after May 3, 1990, and upon approval by the county governing body of a resolution
of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners,
or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the
various counties of this state, shall be compensated by an annual salary, each of such officials
to receive as a minimum, except as hereinafter provided, an annual salary in the amount specified
by the following schedule: IN COUNTIES HAVING A POPULATION OF: ANNUAL SALARY 25,000 or less
$32,500.00 25,001 to 75,000 37,500.00 75,001 to 119,000 40,000.00 More than 119,000 42,500.00
Provided, however, that in all counties wherein an elected assistant tax assessor or assistant
tax collector has been or may hereafter be established by law to function separate and apart
from the office of tax assessor or tax collector...
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