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40-17-307
Section 40-17-307 Assessment of tractors for ad valorem tax. Repealed by Act 2011-565, p. 1084,
§45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §7(a); §40-17-107; amended
and renumbered by Act 2008-275, p. 402, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-307.htm - 553 bytes - Match Info - Similar pages
40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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40-17-107
Section 40-17-107 Tractors owned by applicant to be assessed for ad valorem tax. This section
was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6,
2008. (Acts 1957, No. 743, p. 1173, §7(a).)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-107.htm - 545 bytes - Match Info - Similar pages
45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37
AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE CURRENT CODE
SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. To prevent motor vehicles from escaping taxation
and to provide for a more efficient procedure for the assessment and collection of taxes due
on motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the judge of probate until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the judge of probate. Every person, firm, or corporation driving or owning a motor vehicle
who desires to operate a motor vehicle on the public highways of Alabama shall first return
the motor vehicle for ad valorem taxation purposes to the judge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.44.htm - 1K - Match Info - Similar pages
40-17-300
Section 40-17-300 Definitions. Repealed by Act 2011-565, p. 1084, §45, effective October 1,
2012. (Acts 1957, No. 743, p. 1173, §2; §40-17-100; amended and renumbered by Act 2008-275,
p. 402, §6.)...
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40-17-301
Section 40-17-301 Purposes. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
(Acts 1957, No. 743, p. 1173, §1; §40-17-101; amended and renumbered by Act 2008-275, p.
402, §6.)...
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40-8-4
Section 40-8-4 Assessment ratios for purposes of local taxation. (a) During the ad valorem
tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county,
municipality, or other taxing authority other than the state, the governing body of any such
county, municipality, or other taxing authority may at any time, effective for ad valorem
tax years beginning on and after October 1, 1978, increase or decrease the ratio of assessed
value to the fair and reasonable market value or, as may otherwise be provided by law, to
the current use value, as the case may be (herein called "the assessment ratio"),
of any class of taxable property within the limits prescribed in the Constitution; provided,
that the county, municipality, or other taxing authority meets the criteria contained in this
section. If the receipts from any ad valorem tax with respect to which any assessment ratio
has been so adjusted by any taxing authority during the ad valorem tax year beginning...
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40-17-305
Section 40-17-305 Payment of refund; appropriation. Repealed by Act 2011-565, p. 1084, §45,
effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §6; §40-17-105; amended and renumbered
by Act 2008-275, p. 402, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-305.htm - 540 bytes - Match Info - Similar pages
40-17-306
Section 40-17-306 Powers of Commissioner of Revenue. Repealed by Act 2011-565, p. 1084, §45,
effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §7; §40-17-106; amended and renumbered
by Act 2008-275, p. 402, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-306.htm - 541 bytes - Match Info - Similar pages
40-17-308
Section 40-17-308 False or fraudulent claims. Repealed by Act 2011-565, p. 1084, §45, effective
October 1, 2012. (Acts 1957, No. 743, p. 1173, §8; §40-17-108; amended and renumbered by
Act 2008-275, p. 402, §6.)...
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