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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make, execute,
and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or to each
assignee thereafter and shall collect from the purchaser or assignee a fee of five dollars
($5) for each tax lien certificate. The tax lien certificate shall be in a form provided by
the Department of Revenue and shall also include a certificate of redemption form as provided
in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale or assignment
to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest,
fees, and costs set forth therein and represented by the tax lien. (c) A tax lien certificate
shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction
or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is
redeemed as provided pursuant to Section 40-10-193. (d) The tax...
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40-10-131
Section 40-10-131 Rents, issues, and profits of redeemed land. Neither the purchaser, nor anyone
claiming under him, who may have lawfully obtained possession of any real estate purchased
at tax sales shall be liable upon the redemption of such real estate to account to the owner
for any rents, issues, or profits during such possession, but as to such rents, issues, and
profits he shall be held and considered the rightful owner of such real estate unless such
owner at the time of the sale was a minor or a person of unsound mind and had no guardian,
or his guardian was not lawfully served with notice of the proceedings had in the court of
probate for the sale of such real estate, in which event such purchaser or other person in
possession shall be liable for rents, issues, and profits, as in other cases; but neither
such purchaser nor anyone claiming under him shall have the right to cut standing timber from
land so purchased at tax sales, nor shall have the right to remove or destroy...
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40-29-29
Section 40-29-29 Certificate of sale; deed of real property. (a) Certificate of sale. In the
case of personal property sold as provided in Section 40-29-26, the commissioner or his delegate
shall give to the purchaser a certificate of sale upon payment in full of the purchase price.
(b) Deed to real property. In the case of any real property sold as provided in Section 40-29-26
and not redeemed in the manner and within the time provided in Section 40-29-28, the commissioner
or his delegate shall execute to the purchaser of such real property at such sale, upon his
surrender of the certificate of sale, a deed of the real property so purchased by him, reciting
the facts set forth in the certificate. (c) Real property purchased by State of Alabama. If
real property is declared purchased by the State of Alabama at a sale pursuant to Section
40-29-26, the commissioner or his delegate shall at the proper time execute a deed therefor,
and without delay cause such deed to be duly recorded in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-29.htm - 1K - Match Info - Similar pages
40-10-100
Section 40-10-100 Refund to purchaser when taxes not due at time of sale and land was sold
privately by state. When land which has been sold for taxes and purchased by the state has
been sold by the state at private sale, and the purchase money has been paid into the state
and county treasuries, and it shall be made to appear to the satisfaction of the Comptroller
that such sale was invalid by reason of the fact that the taxes for which the land was sold
were not due, the purchaser of said land from the state, his heirs, or assigns shall upon
the surrender of the deed from the state and the cancellation of the same be entitled to have
the purchase money paid for the said lands refunded, if application shall be made therefor,
as hereinafter provided, within two years from the date of the deed made by the state. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §297.)...
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40-10-16
Section 40-10-16 Portion sufficient to satisfy decree to be sold. It shall be the duty of the
tax collector, in making such sales, if practicable, to so offer such real estate for sale
that only such portion thereof may be sold as is necessary to satisfy the decree under which
it is sold and the expenses of the sale, but no sale shall be made for a sum less than the
amount of such decree and expenses. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §263.)...
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11-48-60
Section 11-48-60 Applicability of provisions of Sections 11-48-54 through 11-48-58. Sections
11-48-54 through 11-48-58 shall not apply to unimproved real estate that has been heretofore
purchased by any municipality at a municipal assessment sale and by said municipality sold
to a third party prior to March 16, 1939. (Acts 1939, No. 204, p. 354; Code 1940, T. 37, §568.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-60.htm - 680 bytes - Match Info - Similar pages
35-4-384
Section 35-4-384 Sale of contingent interests by state institutions. Any state institution
including schools, colleges, or other educational institutions which may own or be entitled
to any contingent interest in any real estate situated in the State of Alabama, whether such
interest is derived through a will or otherwise, is hereby authorized to sell or otherwise
dispose of such contingent interest upon such terms and for such price as the managing head
of such institution may deem fair and just; provided, that such sale shall be approved by
the executive committee of the board of trustees, of such institution, if such institution
has a board of trustees; provided further, that in the event such institution shall not have
a board of trustees or there shall not be in existence an executive committee of such board
of trustees, then such sale or disposition shall be approved by the Governor and the Attorney
General. In the event of any such sale or disposition of any such interest, such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-4-384.htm - 2K - Match Info - Similar pages
40-10-197
Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements;
effect of foreclosure; deed; expiration of certificate. (a) At any time not less than three
years after the auction or sale of a tax lien but not later than 10 years after the auction
or sale, if the tax lien is not redeemed, the holder of the tax lien certificate may bring
in the circuit court of the county in which the property is located an action to foreclose
the right to redeem and quiet title to the property in the name of the holder of the tax lien
certificate. If any applicable law or court order prohibits bringing an action to foreclose
the right to redeem and quiet title to the property, the limitation provided in this section
shall be extended 12 months following the termination of the prohibition. (b)(1) At least
30 days before filing a tax lien foreclosure action under this article, but not more than
180 days before the action is commenced, the holder of the tax lien certificate...
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40-10-24
Section 40-10-24 Officers not to be interested in purchase. If the assessor, collector, judge
of probate or any county tax assessor shall directly or indirectly be concerned or interested
in the purchase of any real estate sold for taxes, the sale shall be void, and he and his
sureties on his official bond shall be liable to a penalty of not exceeding $500 to be fixed
by the jury, which may be recovered in an action in the circuit court, or court of like jurisdiction,
brought on the relation of any taxpayer of the county, in the name of the state, one half
of the amount recovered to be paid to the relator and the other half to the state. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §271.)...
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