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40-10-71
Section 40-10-71 When lands are sold which are not liable for taxes. When lands are sold for
taxes which are not liable therefor, the purchaser may recover from the officer by whose fault
or neglect the assessment or sale was made, and the sureties on his official bond, the amount
of the purchase money paid him therefor, with interest thereon from the day of the sale, together
with all costs which are adjudged against him in any action concerning said land involving
such tax title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง284.)...
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40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
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40-10-72
Section 40-10-72 When land sold is insufficiently described. In case of the sale of any real
estate, either for the collection of the taxes thereon or for the collection of other taxes
due by the owner thereof, said real estate shall be described in all the proceedings incident
to the condemnation and sale thereof, and in the certificate and deed issued to the purchaser
at said sale in the manner described in the assessment thereof, and in case of failure of
the tax collector to so describe said property in any part of said proceedings, certificate
or deed, by reason of which said deed may be held insufficient to convey the property intended
to be referred to, the said tax collector and the sureties on his official bond shall be liable
to the purchaser at said tax sale for all amounts paid by him for such land, together with
cost of suit for same. Should, however, the property be insufficiently described in the assessment
thereof, the said tax assessor and the sureties on his official...
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40-10-75
Section 40-10-75 (Effective January 1, 2020) Right where sale proceedings were defective. THIS
SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In any action brought related to taxes delinquent
on or after January 1, 2020, the interest rate on any amounts awarded pursuant to this section
shall be eight percent. In any other action brought for the possession of land sold for taxes
delinquent before January 1, 2020, the title of the purchaser at the tax sale shall be defeated
on account of any defect in the proceedings under which the sale is had, or on account of
any defect in or insufficiency of the process by which the owner of the land was brought before
the probate court, as is provided, or in the service of the process, or by reason of the failure
of the judge of probate on account of any negligence or refusal on his or her part to produce
when called upon, sufficient evidence of the proper...
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40-10-82
Section 40-10-82 Limitation of actions. No action for the recovery of real estate sold for
the payment of taxes shall lie unless the same is brought within three years from the date
when the purchaser became entitled to demand a deed therefor; but if the owner of such real
estate was, at the time of such sale, under the age of 19 years or insane, he or she, his
or her heirs, or legal representatives shall be allowed one year after such disability is
removed to bring an action for the recovery thereof; but this section shall not apply to any
action brought by the state, to cases in which the owner of the real estate sold had paid
the taxes, for the payment of which such real estate was sold prior to such sale, or to cases
in which the real estate sold was not, at the time of the assessment or of the sale, subject
to taxation. There shall be no time limit for recovery of real estate by an owner of land
who has retained possession. If the owner of land seeking to redeem has retained...
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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...
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9-10-5
of its powers under this article; (5) To sue and be sued in its own name; (6) To enter into
agreements with the United States government or its agencies or political subdivisions thereof,
with municipalities and with public corporations concerning the sale and use of the water
impounded by the United States government, management of the project, collection of charges
for water issued to users and repayment costs of the project construction costs; (7) To acquire,
hold and dispose of real and personal property or any interests therein; (8) To provide
a water supply by impounding a stream or by development and use of wells by either construction,
lease or purchase; (9) To develop and operate an irrigation project, including the facilities
necessary thereto, either by construction, lease or purchase; (10) To provide for the control
of floods by impounding surplus water or by other means to the extent that such work is economically
feasible and desirable and not opposed to the need of water...
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45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, the University of Alabama, Auburn University, and
all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) 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 evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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