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45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided
by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour
County Tax Collector or Revenue Commissioner when public business is transacted in the office
of either county official. The tax assessor shall charge the additional special transaction
fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem
taxes. The additional fee shall be collected by the tax collector or revenue commissioner
when the ad valorem taxes are collected. Initially, the additional special transaction fee
charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2).
The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour
County Commission calling for the increase. The special additional transaction fees shall
be collected by the tax collector or revenue commissioner and deposited in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-243.htm - 1K - Match Info - Similar pages
45-8-172.03
Section 45-8-172.03 Notice to remove public nuisance. After the passage of the resolution,
the city governing body or the county commission shall conspicuously post in front of the
property on which or in front of which the nuisance exists, at not more than one hundred feet
in distance apart, at least two notices headed "Notice to Remove Public Nuisance."
The heading to be in words not less than one inch in height and substantially in the following
form: NOTICE TO REMOVE PUBLIC NUISANCE Notice is hereby given that on the ___ day of ___,
19___, the (city) or (county) governing body passed a resolution declaring that a public nuisance
exists upon or in front of the property on ___ (street) (road) in the city or county, more
particularly described in the resolution. The public nuisance must be abated by its removal
by the city or county authorities, and the cost of the removal shall be assessed upon the
lots and lands from which or in front of which the public nuisance is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-172.03.htm - 2K - Match Info - Similar pages
11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After a municipal
code lien has been recorded with the office of the probate judge of the county in which the
real property lies, the Class 2 municipality may identify those properties on which to commence
a judicial in rem foreclosure in accordance with this article, except that those properties
the Class 2 municipality identifies as owner occupied shall not be subject to judicial in
rem foreclosure under this article. The Class 2 municipality shall not file a petition for
judicial in rem foreclosure in accordance with this article for a period of six months following
the date upon which the municipal code lien is recorded in the office of the probate judge.
A petition for judicial in rem foreclosure may include any other municipal code lien that
has been filed prior to the date the petition is filed. After enforcement proceedings have
commenced in accordance with this article, the enforcement proceedings...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-65.htm - 11K - Match Info - Similar pages
15-13-156
Section 15-13-156 Filing of lien in default cases - Release. (a) Clerks of all courts of the
state and its subdivisions may file the "lien and affidavit" form in the probate
court of the county where the property is located immediately after a final forfeiture is
ordered by any court of the State of Alabama or its subdivisions. The probate court shall
file and record it in its real property recordings and there shall be no charge to the city
or state assessed or collected. (b) In all final forfeiture cases of property bail, where
the judgment has been satisfied by the sureties or the court has set aside the final forfeiture
and the sureties liability has been discharged by law, the clerk of the court shall see that
any "lien and affidavit" form previously filed is so cancelled. The clerk may cancel
it by issuing a cancellation of the lien. The cancellation shall be in writing and filed and
recorded by the judge of probate of the county where the property is located. The probate
court...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-13-156.htm - 1K - Match Info - Similar pages
40-4-7
Section 40-4-7 Printing and furnishing blank forms; copy of returns. It is the duty of the
assessor to have printed, at the expense of the county, a sufficient number of assessment
blank forms in the form furnished and prepared by the Department of Revenue; and, upon request
of any taxpayer or state deputy tax assessor, the assessor shall furnish him with a copy or
copies for the use of such taxpayer in listing his property for taxation. Said blank forms
when filled out and returned to the tax assessor shall be known as the "tax return."
Upon demand of any person making a return of property for taxation, the assessor shall furnish
him with a copy of such return. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §35.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-7.htm - 1K - Match Info - Similar pages
40-7-21
Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths;
authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for any
taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail,
neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing
official, to fill out or have filled out the schedule or list herein provided for, or to fail
to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe
to the oath or affirmation required to such schedules or fail to return the same to the assessing
official as prescribed by law. (b) The county tax assessor, the county revenue commissioner,
or other county assessing official, the Department of Revenue, their agents, and designated
representatives, shall have authority to audit, examine, and inspect any and all records and
property as needed to enforce the taxes imposed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-21.htm - 1K - Match Info - Similar pages
40-7-26
Section 40-7-26 Department of Revenue may act in advisory capacity; effect of approval of valuation
by department; nonapproved assessment docket. The Department of Revenue or the agents or assistants
thereof may work in an advisory capacity with the several county tax assessors of the state
in the assessment and valuation of property. Any valuation fixed by the tax assessor on any
property returned for taxation may be approved by the Department of Revenue, which approval,
if made, must be shown on each separate return so approved. When a tax return has been so
approved by the Department of Revenue, the state has no appeal from such approved assessment.
The taxpayer, however, may appeal from such assessment in the same manner and within the same
time as appeals are allowed from nonapproved assessments. The several county tax assessors
are required to keep a docket of all nonapproved assessments in such form and containing such
data as may be prescribed by the Department of Revenue. Such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-26.htm - 1K - Match Info - Similar pages
40-7-31
Section 40-7-31 Assessment to "owners unknown." Whenever the tax assessor knows or
learns of any property, real or personal, subject to taxation in his county, the owner of
which he does not know and which is not embraced in any tax return made to him on or before
the third Monday in January by any taxpayer, he shall list and make upon the proper blank
a return describing said property according to the best information he can obtain and assess
the same "owner unknown" at the amount specified by law on a fair and reasonable
market value, and in any notice or advertisement or motion for judgment of sale it shall be
described as so returned; and he shall also note the failure of the owner to make such return
and shall also note the accrual of the penalty of 10 percent of the taxes to be assessed thereon.
No lands shall be returned to "owner unknown" until the assessor shall have made
a demand upon the person, if resident in the county, or by certified or registered mail, if
nonresident,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-31.htm - 1K - Match Info - Similar pages
45-10-170.42
Section 45-10-170.42 Connection with public sewerage system. (a)(1) The Cherokee County Commission,
through the county health department, shall compel connection of any new construction in resort
areas to any available public sewerage system, whether publicly or privately owned. (2) The
county commission, through the county health department, shall compel the connection of existing
privies, water closets, and septic tanks in resort areas which are not designed or operated
in full compliance with all applicable state and county regulations with any available public
sewerage system, whether publicly or privately owned. In case of failure of the property user
to connect after reasonable notice from the county as provided in Section 45-10-170.43, the
county health department may connect the privies, water closets, and septic tanks with the
sewerage system and the expense of the same shall be assessed against the property and the
cost thereof shall be a lien upon the property in favor of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-170.42.htm - 2K - Match Info - Similar pages
45-20-172.03
Section 45-20-172.03 Notice to owner; contents; posting of signs. After the passage of a resolution,
the appropriate city official shall send notice of the action to the last person or persons,
firm, association, or corporation last assessing the property for state taxes, by certified
or registered mail to the address on file in the revenue commissioner's office to remedy the
growth of weeds within a reasonable time set out in the notice, not to exceed 14 days or suffer
the weeds to be abated by the city and the cost thereof assessed against the property. The
mailing of the certified or registered notice, properly addressed and postage prepaid, shall
constitute notice as required herein. The city shall also place a sign conspicuously on the
property indicating that the city governing body has found the property to be a public nuisance
because of the unlawful growth of weeds. (Act 94-540, p. 991, Art. II, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-172.03.htm - 1K - Match Info - Similar pages
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