40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created
within the office of the Judge of Probate of Bibb County a license division which shall issue
all motor vehicle licenses and titles. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance
or state Comptroller. The county commission shall also provide clerks and other assistants
for the judge of probate as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The judge of probate shall have authority
to employ clerks and other assistants and to fix their compensation, subject to and in accordance
with the personnel policies and procedures of Bibb County concerning county employees. The
compensation of the clerks and assistants shall be paid out of...
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45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the state Comptroller. The county commission
shall also provide such clerks, and other assistants for the probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge shall have authority to employ such clerks, and other assistants, and to fix
their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The...
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11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
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32-8-87
or any other person pays or makes other monetary settlement to a person when a vehicle is damaged
and the damage to the vehicle is greater than or equal to 75 percent of the fair retail value
of the vehicle prior to damage as set forth in a current edition of a nationally recognized
compilation of retail values, including automated data bases. The compensation for total loss
as defined in this subsection shall not include payments by an insurer or other person for
medical care, bodily injury, vehicle rental, or for anything other than the amount
paid for the actual damage to the motor vehicle. A vehicle that has sustained minor damage
as a result of theft or vandalism shall not be considered a total loss. Any person acquiring
ownership of a damaged motor vehicle that meets the definition of total loss for which a salvage
title has not been issued shall apply for a salvage title, other than a scrap metal processor
acquiring such vehicle for purposes of recycling into metallic...
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11-98-5.2
Section 11-98-5.2 911 Fund. (a) Effective October 1, 2013, the 911 Fund shall be created as
an insured interest-bearing account into which the 911 Board shall deposit all revenues derived
from the service charge levied on voice communications service providers under this chapter
and all prepaid wireless 911 charges received from the department. The revenues deposited
into the 911 Fund shall not be monies or property of the state and shall not be subject to
appropriation by the Legislature. The 911 Board shall administer the fund and shall credit
the 911 Fund all revenues received. The fund and revenues generated by the fund may only be
used as provided in this chapter. (b) Effective October 1, 2013, there shall first be deducted,
no more than one time during each calendar month, from the total amount of the statewide 911
charges paid over to the 911 Board during such month, a sum not to exceed one percent of the
total amount, to be applied by the 911 Board exclusively for payment of...
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40-21-17
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax assessor of every county
in which any part of said tangible personal property is taxable under the provisions
of this title. The report to the tax assessor shall contain a description of all property
included in the assessment, the assessed value thereof, and an apportionment of the assessed
value of such property to the county, to each municipality, to each special school district,
and other districts levying a district tax within said county, with the name and residence
or place of business of the owner thereof and all other information necessary to enable...

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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
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40-21-34
as practicable, report to the tax assessor of every county and to the proper local authorities
of each municipality in this state in which any part of said property is taxable hereunder,
giving a general description of the property, the value of such property apportioned to said
county and to said municipality, school district, or other district having a special assessment
and the name and residence or place of business of the owner and all other necessary particulars.
(b) The assessor must enter in the book of assessments, in addition to the assessment of other
real estate or personal property to be assessed as other taxable property owned by
private citizens of his county, the property with description and value as reported to him
by the Department of Revenue. (c) The Department of Revenue shall also send to the owner or
operator of such property so assessed a copy of its notification to the tax assessor touching
assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §175.)...
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45-14-240.01
Section 45-14-240.01 Powers and duties. The county revenue commissioner shall do and perform
all acts, duties, and functions required by law to be performed either by the tax assessor
or by the tax collector of the county relative to the assessment of property for taxation,
the collection of taxes, the keeping of records, and the making of reports concerning assessment
for and the collection of taxes; provided, however, nothing in this part shall be construed
to change procedures for assessment of property assessed by the Department of Revenue pursuant
to Section 40-21-1. (Act 87-393, p. 562, §2.)...
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