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45-49-240.42
Section 45-49-240.42 Supernumerary tax collectors. In Mobile County, all persons serving as
supernumerary tax collectors as of April 30, 1986, shall receive a minimum annual salary payable
in equal monthly installments from the county in the amount of seventeen thousand five hundred
dollars ($17,500). Any supernumerary official who is paid less than the minimum annual salary
shall hereby be paid in monthly installments such additional amounts from the county as will
provide a minimum annual salary of seventeen thousand five hundred dollars ($17,500). The
additional sum shall be deducted on a pro rata millage basis from the county and all subdivisions
and agencies thereto with the exception of municipalities to which the person collecting ad
valorem taxes is charged with the distribution of ad valorem taxes collected as provided by
law. (Act 86-548, p. 1122, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-240.42.htm - 1K - Match Info - Similar pages
11-51-51
Section 11-51-51 Preparation, contents, and effect of receipt of tax collector. Upon collection
of taxes by the tax collector, he shall embrace in his receipt, required to be given as provided
by law in regard to state and county taxes, a statement of the amount of municipal taxes,
if any, paid on real estate, and municipal taxes, if any, paid on personal property
and, if any interest has accrued, a statement of the amount thereof paid. Such receipt shall
also show the tax year for which the municipal tax is paid and the municipality for which
the tax is paid, and such receipt shall be prima facie evidence that such taxpayer has paid
his municipal taxes for the year stated on real and personal property and other subjects
of taxation. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §708.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-51.htm - 1K - Match Info - Similar pages
24-9-7
Section 24-9-7 Disposition of tax delinquent properties. (a) The authority shall adopt rules
and regulations for the disposition of property in which the authority holds a legal interest,
which rules and regulations shall address the conditions set forth in this section. (b) The
authority may manage, maintain, protect, rent, repair, insure, alter, convey, sell, transfer,
exchange, lease as lessor, or otherwise dispose of property or rights or interests in property
in which the authority holds a legal interest to any public or private person for value determined
by the authority on terms and conditions, and in a manner and for an amount of consideration
the authority considers proper, fair, and valuable, including for no monetary consideration.
The transfer and use of property under this section and the exercise by the authority of powers
and duties under Act 2013-249 shall be considered a necessary public purpose and for the benefit
of the public. (c) Before the authority may sell,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-7.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6A-2.htm - 3K - Match Info - Similar pages
11-1-7
Section 11-1-7 Appointment and use of public depositories; liability. (a) Upon the application
of the county tax collectors, revenue commissioners, license commissioners, county treasurers,
judges of probate, circuit court clerks, or registers of the circuit court, it shall be the
duty of the county commission of the county to appoint a bank or savings association, that
is a qualified public depository under Chapter 14A of Title 41, as a depository in which such
officers may deposit money coming into their hands as such officers, which appointment shall
be by proper resolutions spread upon the minutes of such commission. (b) Upon the application
of the custodian of county school funds, it shall be the duty of the county board of education
of the county to appoint a bank or savings association that is a qualified public depository
under Chapter 14A of Title 41, as a depository in which such officers may deposit money coming
into their hands as such officers, which appointment shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-1-7.htm - 4K - Match Info - Similar pages
11-51-191
or its agent, within 30 days after receipt of the request for extension by the taxpayer or
its authorized agent. (3) The preliminary assessment entered by the taxing jurisdiction, or
a copy thereof, shall promptly upon entry be mailed by the taxing jurisdiction to the taxpayer's
last known address by either first class U.S. mail or certified U.S. mail with return receipt
requested, but at the option of the taxing jurisdiction, the preliminary assessment may be
delivered to the taxpayer by personal delivery. (d)(1) If a taxpayer disagrees with
a preliminary assessment as entered by the taxing jurisdiction, the taxpayer may file a petition
for review with the taxing jurisdiction within 30 days from the date of entry of the preliminary
assessment setting out the specific objections to the preliminary assessment. If a petition
for review is timely filed, or if the taxing jurisdiction otherwise deems it necessary, the
license officer of the municipality shall schedule a conference with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
45-39-241.41
Section 45-39-241.41 Minimum annual salary. In Lauderdale County, all persons serving as supernumerary
tax collectors and supernumerary tax assessors as of September 25, 1986, shall receive a minimum
annual salary payable in equal monthly installments from the county in the amount of fifteen
thousand five hundred dollars ($15,500). Any supernumerary official who is paid less than
the minimum annual salary shall hereby be paid in monthly installments additional amounts
from the county as will provide a minimum annual salary of fifteen thousand five hundred dollars
($15,500). The additional sum shall be deducted on a pro rata millage basis from the county
and all subdivisions and agencies thereto with the exception of municipalities to which the
person collecting ad valorem taxes is charged with the distribution of ad valorem taxes collected
as provided by law. (Act 86-651, 1st Sp. Sess, p. 34, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-241.41.htm - 1K - Match Info - Similar pages
40-1-44
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall be added
as provided herein to any tax or other amount due the department which is not paid by the
due date. Interest on any delinquency shall be charged from the due date of the tax, except
(1) interest on delinquent license taxes levied under Chapter 12 of this title shall be charged
from the delinquent date provided in subsection (e) of Section 40-12-10; and (2) interest
on delinquent license tax and registration fees levied on motor vehicles shall be charged
beginning after the period allowed for registration or renewal; and (3) interest on the freight
lines and equipment companies tax levied in Section 40-21-52 shall be charged from the delinquent
date thereof. The interest shall be computed based on the underpayment rate established by
the Secretary of the Treasury under the authority of 26 U.S.C. §6621. (b)(1) Except as provided
in subdivision (2) of this subsection (b), interest shall be paid by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-44.htm - 3K - Match Info - Similar pages
45-22-243.91
now imposed by law, and shall be collected as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipt, as the case may be, as follows: (1) Upon every
person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic
Beverage Control Board or ABC stores) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such business at the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages
40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
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