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40-29B-4
Section 40-29B-4 Eligibility. (a) Notwithstanding any provision of law to the contrary,
and except as provided in subsection (b) of Section 40-29B-3, the following taxes are
eligible for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods
that began before January 1, 2017. (b) Participation in the amnesty program shall be conditioned
upon the agreement of the taxpayer to waive any right to protest or initiate an administrative
or judicial proceeding. The agreement shall apply only to the specific tax and the tax period
for which amnesty is granted. (c) Amnesty may be granted only for eligible taxes to eligible
taxpayers who have not been contacted by the department in the past two years concerning the
tax type for which amnesty has been applied and who apply for amnesty during the amnesty period
prescribed by this chapter. Amnesty applications must be submitted in an electronic manner
as prescribed by the department. (d) Amnesty applications shall include a...
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45-16-140.02
Section 45-16-140.02 Fire protection service fee. - Levy; definitions; exemption. (a)
There is levied on the owner of each dwelling and commercial building located in Coffee County
a fire protection and emergency medical service fee of thirty dollars ($30) per year for each
dwelling and commercial building. (b) For the purposes of this article, a dwelling shall be
defined as any building, structure, or other improvement to real property used or expected
to be used as a dwelling or residence for one or more human beings including, but not limited
to: (1) Any building, structure, or improvement assessed, for the purposes of state and county
ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A
duplex or an apartment building. (3) Residential property used to generate rental income.
(4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) A building, structure, or other...
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45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a)
There is levied on the owner of each dwelling and commercial building located in those portions
of Houston County located outside the corporate boundaries of the City of Dothan a fire protection
service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one or more human beings, including, but
not limited to, (1) such a building, structure, or improvement assessed for purposes of state
and county ad valorem taxation, as Class III single-family owner-occupied residential property,
(2) a duplex or an apartment building, (3) residential property used to generate rental income,
and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) Any such building,...
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45-39-140.02
Section 45-39-140.02 Fire protection service fee - Levy; definitions; exemptions. (a)
There is hereby levied on the owner of each residential dwelling and on the owner of each
business or commercial building or facility located in those portions of Lauderdale County
located outside the corporate boundaries of the City of Florence a fire protection service
fee of fifty dollars ($50) per year. (b) For the purposes of this article a dwelling shall
be defined as any building, structure, or other improvement to real property used or expected
to be used as a dwelling or residence for one or more human beings, including specifically
and without limiting the generality of the foregoing, any such building, structure, or improvement
assessed, for purposes of state and county ad valorem taxation, as Class III single-family
owner-occupied residential property, a duplex or an apartment building, and any mobile home
or house trailer. Any such building, structure, or other improvement shall be...
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11-54B-8
Section 11-54B-8 Costs of supplemental services; assessment of classes; exemptions.
(a) A self-help business improvement district ordinance shall provide that all costs of the
supplemental services provided in a business improvement district will be financed through
the levy of a special assessment on the owners of the real property located within the geographical
area of the district and shall designate the method set forth in the plan as the method which
will be used to determine the amount of such special assessment in a manner which fairly and
equitably distributes the burden of financing the supplemental services among the real property
owners in the district. Such ordinance shall list and describe, by metes and bounds, by lot
and block numbers, or by street addresses, all real properties against which the special assessment
will be made to fund such supplemental services. (b) The board of directors of the district
management corporation, in its sole discretion, may assess classes...
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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall
be exempt from ad valorem taxation and none other: (1) All bonds of the United States and
this state and all county and municipal bonds issued by counties and municipalities in this
state, all property, real and personal, of the United States and this state and of county
and municipal corporations in this state; all cemeteries, all property, real and personal,
used exclusively for religious worship, for schools or for purposes purely charitable; provided,
that property, real or personal, owned by any educational, religious or charitable institution,
society or corporation let for rent or hire or for use for business purposes shall not be
exempt from taxation, notwithstanding that the income from such property shall be used exclusively
for education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity
organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant
to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad
valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, in addition
to the foregoing, all other ad valorem taxes, or payments required to be made in lieu thereof,
imposed by the state, counties, municipalities, and other taxing jurisdictions of Alabama,
may be abated with respect to private use industrial property and...
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45-3-140.03
Section 45-3-140.03 Fire protection service fee - Levy; definitions; exemption. (a)
There is levied on the owner of each residence or dwelling in Barbour County, a fire protection
service fee of thirty dollars ($30) per year and on each commercial business at a specified
location, a fire protection service fee of seventy-five dollars ($75) per year. (b) For purposes
of this article, a "residence or dwelling" shall be defined as any building, structure,
or other improvement to real property used or expected to be used as a dwelling or residence
for one or more human beings, including, but not limited to: (1) Any building, structure,
or improvement assessed, for the purposes of state and county ad valorem taxation, as "Class
III" single-family owner-occupied residential property. (2) Any mobile home or house
trailer used or expected to be used as a dwelling or residence for one or more human beings.
(c) Any buildings, structure, or other improvement shall be classified as a "dwelling"...
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45-37A-51.09
Section 45-37A-51.09 Compensation limits; forfeitures; required minimum. (a) Compensation
in excess of one hundred sixty thousand dollars ($160,000), or such other amount provided
in the Internal Revenue Code of 1986, as amended, shall be disregarded. Such amount shall
be adjusted for increases in the cost-of-living in accordance with Section 401(a)(17)(B),
except that the dollar increase in effect on January 1 of any calendar year shall be effective
for the fiscal years beginning with or within such calendar year. If compensation for any
prior determination period is taken into account in determining a participant member's benefits
for the current fiscal year, the compensation for such prior determination period is subject
to the applicable annual compensation limit in effect for that prior period. (b) Notwithstanding
the foregoing and to the extent applicable to governmental plans as such are defined in Section
414(d) of the Internal Revenue Code of 1986, as amended, in no event may...
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45-42-140.02
Section 45-42-140.02 Fire protection service fee - Levy; definitions; exemptions. (a)
There is levied on the owner of each dwelling and business located in those portions of Limestone
County located outside the corporate boundaries of any municipality having a municipal fire
department a fire protection service fee of two dollars fifty cents ($2.50) monthly on each
dwelling and five dollars ($5) monthly on each business to be collected annually. (b) For
the purposes of this article a dwelling shall be defined as any building, structure, or other
improvement to real property used or expected to be used as a dwelling or residence for one
or more human beings, including specifically and without limiting the generality of the foregoing,
(i) such a building, structure, or improvement assessed, for purposes of state and county
ad valorem taxation, as Class III single-family owner-occupied residential property, (ii)
a duplex or an apartment building, and (iii) any mobile home or house...
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