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19-5-1
Section 19-5-1 Definitions. For purposes of this chapter unless the context otherwise requires,
the following terms mean: (1) FIDUCIARY. Includes a personal representative or trustee.
(2) PERSONAL REPRESENTATIVE. An executor, administrator, special administrator, or
a person who performs substantially the same function under the law governing the person's
status, and a successor to any of the above. (3) TRUST. Any express trust, with additions
thereto, wherever and however created, or any separate share of a trust, and includes any
arrangement, other than an estate, which, although not a trust, has substantially the same
effect as a trust. (4) TRUSTEE. An original, additional, or successor trustee, whether or
not appointed or confirmed by a court, and, in the case of an arrangement which is not a trust
but which is treated as a trust for purposes of the GST, includes the person in actual or
constructive possession of the property subject to such arrangement. (5) INTERNAL REVENUE
CODE....
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43-2-696
Section 43-2-696 Effect of transfer pursuant to affidavit. The person making payment, delivery,
transfer or issuance of personal property or evidence thereof pursuant to the affidavit
prescribed in section 43-2-694 shall be discharged and released to the same extent as if made
to a personal representative of the decedent, and he shall not be required to see the
application thereof or to inquire into the truth of any statement in the affidavit if made
by any other person. If any person to whom such affidavit is delivered refuses to pay, deliver,
transfer or issue any personal property or evidence thereof, it may be recovered or
its payment, delivery, transfer or issuance compelled in an action brought for such purpose
by or on behalf of the person entitled thereto under sections 43-2-692 and 43-2-695 upon proof
of the defeasible right declared by such sections. Any person to whom payment, delivery, transfer
or issuance is made shall be answerable and accountable therefor to any personal...
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5-24-15
Section 5-24-15 Rights of creditors and others. (a) If other assets of the estate are insufficient,
a transfer resulting from a right of survivorship or POD designation under this chapter is
not effective against the estate of a deceased party to the extent needed to pay claims against
the estate and statutory allowances to the surviving spouse and children. (b) A surviving
party or beneficiary who receives payment from an account after death of a party is liable
to account to the personal representative of the decedent for a proportionate share
of the amount received to which the decedent, immediately before death, was beneficially entitled
under Section 5-24-11, to the extent necessary to discharge the claims and allowances described
in subsection (a) remaining unpaid after application of the decedent's estate. A proceeding
to assert the liability may not be commenced unless the personal representative has
received a written demand by the surviving spouse, a creditor, a child, or a...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall
mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those
real and personal property ad valorem taxes collected by the county tax collector,
the director of revenue of the county, or revenue commissioner, if any, for the county, but
shall exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
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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.)...
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40-10-120
Section 40-10-120 When and by whom land may be redeemed. (a) Real estate which hereafter may
be sold for taxes and purchased by the state may be redeemed at any time before the title
passes out of the state or, if purchased by any other purchaser, may be redeemed at any time
within three years from the date of the sale by the owner, his or her heirs, or personal
representatives, or by any mortgagee or purchaser of such lands, or any part thereof, or by
any person having an interest therein, or in any part thereof, legal or equitable, in severalty
or as tenant in common, including a judgment creditor or other creditor having a lien thereon,
or on any part thereof; and an infant or insane person entitled to redeem at any time before
the expiration of three years from the sale may redeem at any time within one year after the
removal of the disability; and such redemption may be of any part of the lands so sold, which
includes the whole of the interest of the redemptioner. If the mortgage...
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13A-9-150
improperly charted, coded, or billed for any medical or health care service, common practices,
including but not limited to, repayment, even years later, may use as a defense to, or ground
for dismissal of, a prosecution under this section. (i) The introduction into evidence of
a paid state warrant to the order of the defendant is prima facie evidence that the defendant
did receive public assistance from the state. (j) The introduction into evidence of a transaction
history generated by a personal identification number (PIN) establishing a purchase
or withdrawal by electronic benefit transfer is prima facie evidence that the identified recipient
received public assistance from the state. (k)(1) If an original record is admissible in any
case or proceeding in a court in the state, a certified copy of the record in the custody
of any federal or state agency relating to an investigation of public assistance fraud under
this section shall be admissible when certified and affirmed by the...
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31-2-80
Section 31-2-80 Exemption from ad valorem taxes of property owned or leased by units of armed
forces. All property, both real and personal, belonging to a unit of the armed forces
of the state, officially recognized as such by the federal government, shall be exempt from
ad valorem taxes, state, county, and municipal. This exemption shall apply to real property
when leased to any unit of the Alabama National Guard, provided the agreement or contract
of lease is approved in writing by the Adjutant General, while the same is under the custody
and control of the National Guard unit, and said exemption shall not be vitiated should the
National Guard organization sublease a part of the premises when the rental derived from such
lease is used entirely and solely for the benefit of the National Guard organization, and
when such sublease or permissive use shall be subject to immediate termination by the National
Guard unit at the discretion of the Governor. (Acts 1936, Ex. Sess., No. 143, p....
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40-5-38
Section 40-5-38 Death of collector. On the death of any tax collector, his personal
representative, general or special, must, out of the first moneys that come into his hands
belonging to the estate of his decedent and as soon as the same come into his hands, pay to
the proper state, county, and school officers the amount of public funds collected by such
decedent not paid over by him at the time of his death and must make settlement with such
officers of any unsettled accounts of such decedent with the state, county, and school officers
touching the affairs of his office, as soon as practicable and not later than the time when
the tax collectors are required to make settlements. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §227.)...
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40-5-46
Section 40-5-46 Lien of tax collector. When any tax collector fails to collect any taxes and
the same are charged against him on settlement with the state or county, the collector shall
be subrogated to the lien of the state and shall have a lien upon the real and personal
property of the person, firm, or corporation against whom such taxes were assessed, if same
were properly assessed against such person, firm, or corporation, for repayment to him of
such money, which lien may be enforced in favor of such tax collector in the same manner that
the liens for taxes in favor of the state and county may be enforced, at any time within 12
months after same are charged against such tax collector. The owner, his heirs, or personal
representatives, or any person having an interest therein or in any part thereof, legal or
equitable, in severalty or as tenant in common, including a judgment creditor, mortgagee,
or other creditor having a lien thereon, or on any part thereof, shall have the same...
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