|
11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases shall
have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a. The
person who last appears as owner of the real property in the county office of the judge of
probate's property records. b. The current mortgagee of record of the property or assignee
of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust
recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that
holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an interest
in the real property, or in any part thereof, legal or equitable, in severalty or as tenant
in common, whose identity and addresses are reasonably ascertainable from the records of the
Class 2 municipality or records maintained in the county office of the judge of probate or
as revealed by a full title search, consisting of 50 years or more. g. An...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-62.htm - 6K - Match Info - Similar pages
45-2-261.09
Section 45-2-261.09 Assessment of uniform zoning fee. The county commission may levy upon the
owner of any real property located within any planning district in which a majority of the
qualified electors have voted in the affirmative in an election described in Section 45-2-261.07,
a uniform zoning fee not in excess of ten dollars ($10) per parcel of real property per year.
Upon the levy the Tax Assessor of Baldwin County shall assess the uniform zoning fee on the
real property subject to the uniform zoning fee within the planning district. The assessment
shall be collected by the Tax Collector of Baldwin County on annual ad valorem tax bills and
non-payment of the assessment shall constitute a lien on the assessed property. The uniform
zoning fee shall not be assessed for more than two years. The Tax Collector of Baldwin County
shall collect the fee and the proceeds therefrom shall be deposited in the General Fund of
Baldwin County to be expended exclusively for the purpose of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-261.09.htm - 1K - Match Info - Similar pages
40-6-4.1
Section 40-6-4.1 Election to participate. Any official who is eligible to participate in the
supernumerary program provided by this chapter, and who is participating or eligible to participate
in any other state or county retirement program, shall elect whether he or she shall participate
in the supernumerary program or in the other retirement program. Election to participate in
the supernumerary program shall be made in writing to the county governing body of the county
in which the official is serving within 60 days following April 22, 1994; or within 60 days
after taking office as the official, whichever last occurs. If the official is participating
in any other state or county retirement program, he or she shall simultaneously withdraw from
that program. Upon election to participate in the supernumerary program, the official shall
immediately pay to the county tax collector or other official charged with collecting ad valorem
taxes, for each prior year of eligible service to which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-4.1.htm - 1K - Match Info - Similar pages
40-7-25.3
Section 40-7-25.3 Current use value of Class III property - Conversion of property to other
taxable use. If the sale or other disposition of taxable property qualified for assessment
based on its current use value results in or is followed by the conversion of such property,
within two years from the date of sale or other disposition, to a use that is not so qualified,
then with respect to such property, there shall be levied and collected, in the ad valorem
tax year beginning on the October 1 next succeeding the conversion of such property, an amount
of additional taxes to be computed in the manner provided by this section. If taxable property
qualified for assessment at its current use value is converted to a use not so qualified,
then the tax assessor shall thereupon appraise such property in accordance with the provisions
of Section 40-7-15 and Section 40-7-25, as amended, and shall compute the amount of additional
taxes payable with respect to such property in the manner provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.3.htm - 2K - Match Info - Similar pages
45-9-91.20
Section 45-9-91.20 Establishment and designation; services; regulation of industrial parks.
(a) Subject to the written approval of the owners of 100 percent in interest based on assessed
value for ad valorem tax purposes of each 10 acres, or the part thereof to be included in
the proposed industrial park, the County Commission of Chambers County in the State of Alabama
may establish industrial parks composed of territory wholly within the county boundaries and
without the boundaries of any municipality. Any person, firm, or corporation who desires to
obtain a designation of an area as an industrial park shall file a petition with the county
commission of the county wherein the property is located requesting that the county commission
designate the area proposed as an industrial park, and include with such petition the consent
of the land owners as above required. The consent of each consenting owner shall be acknowledged
before a notary public or other person authorized to take...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-91.20.htm - 6K - Match Info - Similar pages
11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
11-70A-8
Section 11-70A-8 Right to redeem; judgment. (a) If an interested party appears at the hearing
and asserts a right to redeem the property, that party may redeem in accordance with Chapter
10 of Title 40. (b) If an interested party appears and fails to redeem, or if no one appears,
the circuit court shall enter judgment on the petition not more than 10 days after the date
the matter was heard. (c) The judgment of the circuit court shall specify all of the following:
(1) The legal description, tax parcel identification number, and, if known, the street address
of the property foreclosed. (2) That fee simple title to property foreclosed by the judgment
is vested absolutely in the municipality, except as otherwise provided in subdivision (5),
without any further rights of redemption. (3) That all liens against the property, including
any lien for unpaid taxes or special assessments, are extinguished. (4) That the municipality
has good and marketable fee simple title to the property. (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-70A-8.htm - 1K - Match Info - Similar pages
45-20-140
Section 45-20-140 Forest fire protection. (a) The county governing body of Covington County
is authorized, when the need exists, to provide protection against forest fires in Covington
County by participating in the Alabama Forestry Commission's fire protection program in the
manner hereinafter specified. (b)(l) After the Covington County governing body has determined
that such a need exists in Covington County, the county governing body may, in the manner
hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest
lands located in Covington County for the use of the land for timber growing purposes amounting
to the whole or any part of the cost of such fire protection program, but not in excess of
ten cents ($0.10) per acre, provided such financial charge or tax is not greater than the
benefit accruing to such forest lands due to availability of such fire protection. "Forest
lands" as used in this section, shall mean any land which according to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-140.htm - 2K - Match Info - Similar pages
45-37A-330
Section 45-37A-330 Ad valorem tax authorized. (a) Pursuant to subsection (f) of 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, as amended, the city governing body of the City of
Midfield in Jefferson County may levy, in addition to any other tax, an ad valorem tax in
the amount of 14 mills on each dollar of taxable property in the city. The revenue from the
additional tax shall be paid to the city general fund to be used for general municipal purposes.
(b) The increase in the rate of the tax as provided by this section is subject to the approval
of a majority of the qualified electors of the city who vote on the proposed increase at the
next general, primary, constitutional, or special election held for that purpose. (Act 2013-441,
p. 1760, ยงยง1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-330.htm - 1K - Match Info - Similar pages
45-45A-35.02
Section 45-45A-35.02 Modification of ad valorem taxation rate - Promotion of equal and uniform
levy. The Amendment 8 school tax, presently levied in portions of the city at a rate of 6.5
mills ($0.65 on each one hundred dollars of assessed value), and the special school ad valorem
taxes, presently levied in portions of the school tax district of the city at rates aggregating
15 and 1/2 mills ($1.55 on each one hundred dollars of assessed value), currently result in
the aggregate levy and collection of 22 mills of ad valorem tax for public school purposes
in respect of property in the city to which the taxes are applicable. Pursuant to a resolution
adopted by the city council of the city, following a public hearing held in accordance with
Amendment 373, the city proposes, so as to promote the equal and uniform levy of ad valorem
taxes for school purposes equivalent to the aggregate of the rate of the ad valorem taxes
presently levied under the Amendment 8 school tax and the special...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-35.02.htm - 2K - Match Info - Similar pages
|