40-7-42
Section 40-7-42 Levy of taxes from book of assessments. (a) The county commission, at the first regular meeting in February 2015, shall levy the amount of general taxes required for the expenses of the county, not to exceed one half of one percent of the value of the taxable property as assessed for revenue for the state as shown by the book of assessments after it shall have been corrected, at the same time levying the amount of special taxes required for the county, which levy shall be made upon the same basis of valuation provided above and, when the levy shall be made, shall certify the rate or rates of taxation and the purpose or purposes for which the tax is levied to the tax assessor of the county. The levies established as provided herein shall be assessed and collected in all subsequent tax years unless altered by the county commission in compliance with a change in the tax rate by general law not later than the last day of February prior to the effective date of the change in...
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11-51-5
Section 11-51-5 Notification of property owners where valuation by city higher than county valuation; right of property owners to contest valuation, etc. In the event the values of any property are higher than those made by the county assessor, the property owners shall be notified of the valuations placed and shall have the right to appear and contest the same and appeal from the judgment as provided by law. This section, however, shall not affect the right of the Department of Revenue of the state to raise or lower or fix valuations as now provided by law. (Acts 1909, No. 200, p. 197; Code 1923, §2127; Code 1940, T. 37, §673.)...
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38-7-9
Section 38-7-9 License to operate or conduct child-care facility - Revocation or refusal to renew license - Aggrieved party entitled to hearing; review of final decision or action of department; bond; when decision may be set aside; section not applicable to boarding homes and free homes. In the event a party or an applicant for a license or a licensee is denied a license or a renewal of a license or has a license suspended or revoked for the operation of a child-care facility required by this chapter to be licensed by the department, or in the event an application for such a license or renewal of a license is not acted upon with reasonable promptness, or in the event an approval required by this chapter to be issued by the department is denied or revoked or unduly delayed, any aggrieved party may appeal to the department for a fair hearing of his case. Notice and opportunity for a fair hearing and notice of right to counsel shall be given the appellant by the department, and at this...
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40-3-22
Section 40-3-22 Failure to perform duties within specified time not fatal defect. The failure of the tax assessor, board of equalization, or the Department of Revenue or its agents to perform any of the duties of assessing and valuing property or hearing objections to assessment valuations, at the time prescribed, or to complete such duties within the time prescribed by this chapter, shall not invalidate any assessment or any act of such tax assessor, board of equalization, or Department of Revenue or its agents made or done after the expiration of such time. The duty of the tax assessor to inspect and examine real property in his county is directory, and failure to do so shall not invalidate assessments and valuations made by the assessor or the board of equalization or the Department of Revenue or its agents. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §111.)...
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40-7-15
Section 40-7-15 Property to be appraised at fair market value. Except as otherwise provided by law, for the purpose of assessment, real and personal property shall be appraised at its fair and reasonable market value, according to the best judgment the assessor, the board of equalization, and agents of the Department of Revenue can form upon information, inspection, or otherwise, taking into consideration all elements or factors bearing on such value as heretofore or hereafter authorized; mineral, coal, oil, gas, timber, and turpentine interests, when they have been severed in ownership from the soil, by sale or otherwise, shall be separately appraised and assessed. Notwithstanding the above, all property under lease as of October 1, 1978, which lease does not provide for a direct passthrough of property taxes to the lessee, shall be appraised solely on the basis of the economic net return to the owner. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §46; Acts 1978, 2nd Ex. Sess., No....
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45-37A-251.22
Section 45-37A-251.22 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 office of the tax assessor to abate the nuisance within a reasonable time set out in the notice, not to exceed 14 days, or suffer the nuisance 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 in this section. 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 or containing a public nuisance. (Act 95-574, p. 1204, Art. II, §3.)...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases where used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "County" means Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state. (3) "State Department of Revenue" means the Department of Revenue of the state. (4) "State" means the State of Alabama. (5) "State sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State sales...
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23-1-431
Section 23-1-431 (This section terminates April 26, 2018, if no revenue is created.) Alabama Transportation Safety Fund. There is hereby created the Alabama Transportation Safety Fund in the State Treasury. All proceeds from the revenues designated to the fund less the cost of collection authorized by law shall be deposited into the fund to be expended only as provided in this article. The provisions of this article shall not be superseded, amended, altered, violated, or overridden by any provision of the state General Fund appropriation act or any other annual or supplemental appropriation act, administrative rule, inter-agency transfer, or executive order or directive. The monies allocated to counties and municipalities from the fund shall be in addition to and shall not diminish any other revenues allocated or distributed from other sources. Proceeds deposited into the fund shall be distributed as follows: (1) The first thirty-two million dollars ($32,000,000) of the proceeds paid...
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40-5-34
Section 40-5-34 Assessment and collection of escaped taxes - Procedure. It is the duty of the collector, when engaged in the collection of taxes for any year, if he discovers that any person or property within his county has not been assessed with the tax or taxes lawfully chargeable to such person or property for that year, or any preceding year, not more than five years before that time, forthwith to assess and collect the taxes due on the same and in writing to notify the assessor of the fact so discovered, in order that proper assessment of unassessed taxes may be made, and the collector has the same authority to administer oaths and propound questions as the assessor has, and any party failing or refusing to answer such questions or to give in his property shall be liable to the same penalties as provided in cases where parties fail or refuse to return their property to the assessor or answer the questions required to be propounded by the assessor. In such assessments of escaped...
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40-7-61
Section 40-7-61 Procedures and standards; contract work to be inspected and approved by department. The Department of Revenue shall prescribe procedures and shall set standards for the work to be done under this program. Any contract for services required by a county pursuant to the appraisal of property under this division shall be approved by the Department of Revenue, and the work required to be performed shall not be considered finished until the standards of work applied and performed have been inspected and approved by the Department of Revenue. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §2.)...
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