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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages
11-54B-45
Section 11-54B-45 Mailing of proposed ordinance and notice of hearing. At least 20 days prior
to the date set for a public hearing on the proposed self-help business improvement district
plan, notice of the date, time, and place of the hearing, with a description of the geographical
area proposed to be included in the district, the proposed ordinance, and the self-help business
district plan shall be mailed to all known owners of nonexempt real property located within
the geographical area proposed to be included in the district by the municipality. The notice
shall be mailed to all known owners of nonexempt real property at the address listed in the
county property tax assessment records. In addition, a copy of the notice shall be posted
in at least three places located within the geographical area proposed to be included in the
district. A property owner's failure to receive a copy of the notice shall not constitute
grounds to contest the validity of a self-help business improvement...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-45.htm - 1K - Match Info - Similar pages
11-54B-6
Section 11-54B-6 Mailing of proposed ordinance and notice of hearing. At least twenty (20)
days prior to the date set for a public hearing on the proposed self-help business improvement
district plan, notice of the date, time and place of the hearing, with a description of the
geographical area proposed to be included in the district, the proposed ordinance, and the
self-help business improvement district plan shall be mailed to all known owners of real property
located within the geographical area proposed to be included in the district. Such notice
shall be mailed to all known owners of such real property at the address listed in the county
property tax assessment records. In addition, a copy of such notice shall be posted in at
least three (3) places located within the geographical area proposed to be included in the
district. A property owner's failure to receive a copy of such notice shall not constitute
grounds upon which such owner may contest the validity of a self-help...
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40-7-98
Section 40-7-98 Payment of pro rata shares of principal of and interest on warrants. The principal
of and interest on the warrants issued under the provisions of this division are hereby declared
to be lawful costs of the equalization program referred to in Division 1 of this article and
to be lawful and necessary governmental costs of the assessment and collection of ad valorem
taxes levied in the county issuing said warrants required by law to be paid as part of the
current governmental operating expenses of each tax recipient body receiving proceeds from
ad valorem taxation in said county. The principal and interest shall be paid pro rata by each
such tax recipient of such county and by the State of Alabama in the proportions which the
amount of ad valorem tax received by each tax recipient body, including the State of Alabama,
bears to the total amount of ad valorem tax received by all. For that purpose, the tax collector
of each county issuing warrants under this division is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-98.htm - 2K - Match Info - Similar pages
40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-17.htm - 2K - Match Info - Similar pages
40-21-26
Section 40-21-26 Local taxes on franchises and intangibles. Every individual, association,
partnership, company, and corporation engaged in any business embraced or set out in the preceding
sections shall, in addition to the ad valorem taxes on the tangible property which are now
imposed upon them by law, annually pay to the state a tax for each year on their franchises
or intangible property and assets and shall pay local taxes thereon to each county and municipal
corporation, school district and other tax district in which their business is or shall hereafter
be carried on. Said tax shall be at the same rate as the tax on tangible property, shall be
and become due and delinquent at the same time as the taxes on tangible property, shall be
payable and collected in the same manner and shall be assessed and levied in the manner herein
provided. The place or places where such local taxes on such property are to be paid and the
manner of the apportionment of the same in cases where more...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-26.htm - 1K - Match Info - Similar pages
40-5-14
Section 40-5-14 Levy and sale of personal property - Time; notice; location. After January
1 of each year, the tax collector must proceed, without delay, to levy upon the personal property
of delinquent taxpayers for the payment of their taxes and, after having first given 10 days'
notice of the time and place of sale, with a description of the property to be sold, by posting
the same at three or more public places in the precinct of the residence of such delinquent,
either at the time of assessment or of the levy, or, if he is a nonresident of the county,
in the precinct in which the levy is made he must sell the same, or so much thereof as may
be necessary to satisfy the taxes, fees, and expenses of sale, including the expenses of keeping
the property and moving the same to the place of sale in front of the courthouse of the county,
or at the voting place, or at the residence of such delinquent, or at any other place in the
precinct in which such notice was posted, at public outcry...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-14.htm - 1K - Match Info - Similar pages
40-7-70
Section 40-7-70 Annual appropriation to department; establishment of fund to maintain program
of equalization; credit against state's portion of expenses in county reappraisal; county
may be charged pro rata share of expense. There is hereby appropriated to the Department of
Revenue the sum of $250,000 per annum to be used by said department to pay the expense of
its compliance with the provisions of this division and to establish a fund which shall be
used by the said department to maintain a program for the equalization of ad valorem tax assessments
in this state. Whenever the amount in this fund exceeds the sum of $2,500,000, such excess
shall revert to the General Fund of the state. This appropriation shall commence on January
19, 1972. This appropriation shall be over and above any expense incurred by the Department
of Revenue in the event it becomes necessary for the Department of Revenue to reappraise any
particular county or contract for the reappraisal of any county....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-70.htm - 2K - Match Info - Similar pages
45-2-242.20
Section 45-2-242.20 Levy of tax; disposition of funds. Pursuant to Amendment No. 319 to the
Constitution of Alabama of 1901, the Baldwin County Commission may levy, in addition to any
other tax, an ad valorem tax in the amount of one mill on each dollar of taxable property
in the county, beginning with the tax year commencing October 1, 1993. Monies realized from
this tax will be used to meet minimum requirements, standards, and guidelines of each library's
respective governing bodies and to encourage resource and information sharing through a mutual
library network including public, school and college libraries, and to provide for expanding
technology in order to improve access to information. Funds shall be distributed as follows:
(1) Ten percent to Faulkner State Community College. (2) Thirty percent to the Baldwin County
Board of Education to be distributed to each school library, based on enrollment and shall
be in addition to and not in lieu of other funds. (3) Thirty percent to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-242.20.htm - 1K - Match Info - Similar pages
45-26-243
Section 45-26-243 Additional tax for education purposes. (a) Pursuant to subsection (f) of
Amendment No. 373 to the Constitution of Alabama of 1901, the Elmore County Commission may
levy, in addition to any other tax, an ad valorem tax in the amount of 6 mills on each dollar
of taxable property in the county effective October 1, 1996, and an additional ad valorem
tax in the amount of 3 mills on each dollar of taxable property in the county effective October
1, 1998, for a total increase in ad valorem tax in the amount of 9 mills. The revenue from
the additional tax shall be paid to the county board of education to be used for general education
purposes. (b) The increase in the rate of the tax as provided by this section is subject to
the approval of a majority of the qualified electors of the county who vote on the proposed
increase at a special election held for that purpose on September 3, 1996. (Act 96-624, p.
994, ยงยง1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-243.htm - 1K - Match Info - Similar pages
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