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40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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45-14-82.70
Section 45-14-82.70 Improved system of recording documents. (a) The provisions of this section
shall only apply in Clay County. The purpose of this section is to facilitate the use of public
records in property transactions in Clay County by providing for the installation of an improved
system of recording, archiving, and retrieving instruments and documents affecting the title
to real and personal property that are recorded in the office of the judge of probate and
for the recording, archiving, and retrieving of other instruments, documents, and other uses
in the discretion of the judge of probate. (b) The following words and phrases, including
the plural of any thereof, whenever used in this section, shall have the following respective
meanings: (1) "Real Property Instrument" means and includes any instrument or document
affecting the title to real property that may now or hereafter be filed for record in the
probate office pursuant to the applicable requirements of the laws of this...
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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is...
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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.20.htm - 7K - Match Info - Similar pages
45-49-85
Section 45-49-85 Indexing system. (a) The following words, phrases, and terms including the
plural of any thereof, whenever used in this section, shall have the following respective
meanings: (1) CODE. The Code of Alabama, 1975, as amended. (2) COMPUTERIZED METHODS OF INDEXING.
The use of computer hardware and software to alphabetize, store, assemble, transmit electronically,
and generally prepare index information and shall include, but shall not be limited to, the
following: a. Display terminals used to enter, transmit, and retrieve index information for
specified periods. b. Computer speed printers used to prepare hard copy index books. c. Storage
of index information using disks, magnetic tape, cartridges, chips, or any other method approved
by the judge of probate. d. Computer processors to sort and alphabetize index information.
e. Any other computer techniques or equipment necessary for preparing the various indexes.
(3) COUNTY. Mobile County, Alabama. (4) GENERAL PROPERTY...
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45-9-84.22
Section 45-9-84.22 System of recording, archiving, and retrieving instruments and documents.
(a) The provisions of this section shall only apply in Chambers County. The purpose of this
section is to facilitate the use of public records in property transactions in Chambers County
by providing for the installation of an improved system of recording, archiving, and retrieving
instruments and documents affecting the title to real and personal property that are recorded
in the office of the judge of probate and for the recording, archiving, and retrieving of
other instruments, documents, and other uses in the discretion of the judge of probate. (b)
The following words and phrases, including the plural of any thereof, whenever used in this
section, shall have the following respective meanings: (1) "Real Property Instrument"
means and includes any instrument or document affecting the title to real property that may
now or hereafter be filed for record in the probate office pursuant to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-84.22.htm - 8K - Match Info - Similar pages
13A-10-207
Section 13A-10-207 Forfeiture of property. (a) All of the following property, real or personal,
shall be subject to forfeiture: (1) All raw materials, products, and equipment of any kind
which are used or intended for use in manufacturing, cultivating, growing, compounding, processing,
delivering, importing, or exporting any explosives or destructive devices in violation of
Act 2009-718. (2) All property which is used or intended for use as a container for property
described in subdivision (1). (3) All moneys, negotiable instruments, securities, other things
of value furnished or intended to be furnished by any person in exchange for explosives or
destructive devices in violation of any law of this state; all proceeds traceable to the exchange;
and all moneys, negotiable instruments, and securities used or intended to be used to facilitate
any violation of Act 2009-718. (4) All conveyances, including aircraft, vehicles, or vessels,
or agricultural machinery, which are used, or are...
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13A-11-61.3
Section 13A-11-61.3 Regulation of firearms, ammunition, and firearm accessories. (a) The purpose
of this section is to establish within the Legislature complete control over regulation and
policy pertaining to firearms, ammunition, and firearm accessories in order to ensure that
such regulation and policy is applied uniformly throughout this state to each person subject
to the state's jurisdiction and to ensure protection of the right to keep and bear arms recognized
by the Constitutions of the State of Alabama and the United States. This section is to be
liberally construed to accomplish its purpose. (b) For the purposes of this section, the following
words shall have the following meanings: (1) AMMUNITION. Fixed cartridge ammunition, shotgun
shells, the individual components of fixed cartridge ammunition and shotgun shells, projectiles
for muzzle-loading firearms, and any propellant used in firearms or ammunition. (2) EXPRESSLY
AUTHORIZED BY A STATUTE OF THIS STATE. The authority of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-11-61.3.htm - 9K - Match Info - Similar pages
23-2-156
Section 23-2-156 Rules and regulations governing use of toll roads, etc.; violations; penalties;
law enforcement. (a) The authority is hereby authorized to promulgate reasonable rules and
regulations with respect to the use of any toll road, bridge, or tunnel project. The rules
and regulations shall relate to vehicular speeds, loads, weights and sizes, safety devices,
rules of the road, and any other matters as may be necessary and proper to regulate traffic
in the interest of safety and the maximum convenience of the persons using the project. The
rules and regulations shall apply according to their terms to all sections of any toll road,
bridge, or tunnel project under the jurisdiction of the authority, and to its structures and
other appurtenances. Insofar as the rules and regulations may be inconsistent with the rules
and regulations of the department or with the laws of the state relating to offenses with
respect to highways, the rules and regulations promulgated by the authority...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-156.htm - 3K - Match Info - Similar pages
34-11-35
Section 34-11-35 Powers of the board. (a) The board shall have the power to adopt and amend
bylaws and rules not inconsistent with the constitution and laws of this state, as may be
reasonably necessary for the proper performance of its duties and the regulation of its procedures,
meetings, records, examinations, and conduct. The board shall have the power to adopt and
amend from time to time rules of professional conduct for professional engineers, engineer
interns, professional land surveyors, land surveyor interns, and corporations, partnerships,
or firms holding certificates of authorization. The board shall adopt and have an official
seal, which shall be affixed to each certificate issued. (b) In carrying into effect its duties
in any case involving the revocation of licensure or any disciplinary proceeding involving
a licensee or the holder of a certificate of authorization or practicing or offering to practice
without licensure, or false statement in connection with an...
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