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9-13-192
Section 9-13-192 Manner of collection of charge, fee, or assessment; distribution. The charge,
fee, or assessment will be levied and collected in the same manner as ad valorem taxes are
levied and collected. All revenues or moneys collected under the provisions of this article
shall be distributed by the office of the county tax collector, or person charged with the
collection of taxes, to the commission. The first assessment and collection of the levy provided
for herein shall be during and for the fiscal (tax) year beginning October 1 next following
the satisfaction of all prerequisites required herein for imposition of the levy herein provided.
(Acts 1989, No. 89-652, p. 1292, §5.)...
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11-11-2
Section 11-11-2 Counties to which chapter applicable. The provisions of this chapter shall
apply only to each county in this state during each fiscal year of the county next succeeding
a fiscal year during which the county collected as much as or more than $40,000.00 from the
special ad valorem tax at a rate not exceeding one fourth of one percent which is authorized
to be levied by the county under the provisions of Section 215 of the Constitution of Alabama
of 1901 for the payment of any debt or liability created after the adoption of the said Constitution
for the erection of necessary public buildings, bridges or roads. (Acts 1967, No. 220, p.
585, §1.)...
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11-99-6
Section 11-99-6 Allocation of positive tax increments; payment to local finance officer; tax
increment fund. (a) Positive tax increments of a tax increment district shall be allocated
and paid over to the public entity which created the district for each year commencing on
the October 1 following the date when the district is created until the earlier of: (1) That
time, after the completion of all public improvements specified in the project plan or amendments
thereto, when the public entity has received aggregate tax increments from the district in
an amount equal to the aggregate of all expenditures previously made or monetary obligations
previously incurred for project costs for the district; or (2) Thirty-five years after the
last expenditure identified in the project plan is made. No expenditure may be provided for
in the project plan to be made more than five years after the district is created, except
in Class 3 municipalities where such expenditures may be made not more than 10...
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16-65-5
Section 16-65-5 Powers of authority. The authority shall have all of the following powers:
(1) To adopt an official seal and alter the same at its pleasure. (2) To sue and be sued in
contract and in tort and to complain and defend in all courts of law and equity. (3) To maintain
an office at such place or places as it may designate. (4) To borrow money and to issue bonds
for the purpose of making equipment loans to educational institutions to finance equipment
costs, and to provide for the rights of the purchasers, holders, or owners of such bonds.
(5) To make equipment loans to any public educational institution in order to finance equipment
costs, which equipment loans may be evidenced or secured by loan agreements, promissory notes,
security agreements, trust indentures, or such other instruments, and upon such terms and
conditions as the board of directors of the authority shall determine to be reasonable. (6)
To arrange for various forms of security or credit enhancement for its...
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40-13-8
Section 40-13-8 Termination of tax; application; reporting requirements. (a) The excise and
privilege tax imposed by this article shall terminate on October 1, 2021, unless extended
by an act of the Legislature of the State of Alabama. (b) For fiscal year beginning October
1, 2011, the tax shall apply to all severance of coal from October 1, 2011, through August
1, 2012, as well as the severance of coal after August 1, 2012. (c) No later than August 20,
2012, each producer shall file a report with the commissioner setting forth the tons of coal
severed for each month from October 2011 through July 2012. No later than the same date, the
producer shall remit the full amount of tax levied by Act 2012-386 for the tons of coal severed
during such months. (d) Any taxpayer who, prior to the required date, voluntarily reported
the production for the months from October 2011 until August 1, 2012, shall not be required
to make additional reports. Any voluntary payments made by such producer for...
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40-7-72
Section 40-7-72 Additional appropriations. There is hereby appropriated to the Department of
Revenue to be used in the program of ad valorem tax equalization provided for in this division,
and shall be paid over to the Department of Revenue for this purpose, any other law to the
contrary notwithstanding, for the fiscal year ending September 30, 1972, $1,000,000, and for
the year ending September 30, 1973, $3,000,000, which amounts shall be the first claim against
the funds from which appropriated. The funds here appropriated shall be drawn one third from
any Alabama Beverage Control Board income otherwise required by law to be distributed to the
several counties and two thirds from the tax levied by Section 40-21-58. This division shall
in no way change the distribution of the remainder of the funds from which these appropriations
are made. The funds hereby appropriated shall be used by the Department of Revenue to finance
the reappraisal program required by this division in any county...
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45-16-140.02
Section 45-16-140.02 Fire protection service fee. - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in Coffee County a
fire protection and emergency medical service fee of thirty dollars ($30) per year for each
dwelling and commercial building. (b) For the purposes of this article, a dwelling shall be
defined as any building, structure, or other improvement to real property used or expected
to be used as a dwelling or residence for one or more human beings including, but not limited
to: (1) Any building, structure, or improvement assessed, for the purposes of state and county
ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A
duplex or an apartment building. (3) Residential property used to generate rental income.
(4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) A building, structure, or other...
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45-3-140.03
Section 45-3-140.03 Fire protection service fee - Levy; definitions; exemption. (a) There is
levied on the owner of each residence or dwelling in Barbour County, a fire protection service
fee of thirty dollars ($30) per year and on each commercial business at a specified location,
a fire protection service fee of seventy-five dollars ($75) per year. (b) For purposes of
this article, a "residence or dwelling" shall be defined as any building, structure,
or other improvement to real property used or expected to be used as a dwelling or residence
for one or more human beings, including, but not limited to: (1) Any building, structure,
or improvement assessed, for the purposes of state and county ad valorem taxation, as "Class
III" single-family owner-occupied residential property. (2) Any mobile home or house
trailer used or expected to be used as a dwelling or residence for one or more human beings.
(c) Any buildings, structure, or other improvement shall be classified as a "dwelling"...
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45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in those portions
of Houston County located outside the corporate boundaries of the City of Dothan a fire protection
service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one or more human beings, including, but
not limited to, (1) such a building, structure, or improvement assessed for purposes of state
and county ad valorem taxation, as Class III single-family owner-occupied residential property,
(2) a duplex or an apartment building, (3) residential property used to generate rental income,
and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) Any such building,...
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45-48A-62
Section 45-48A-62 Increase to tax for public school purposes. (a) For the purposes of this
section, the following words have the following meanings: (1) AMENDMENT 56. Amendment 56 to
the Constitution of Alabama 1901, now appearing as Section 216.04 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT 373. Amendment 373 to the
Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended. (3) CITY. The City of Guntersville. (4)
CITY SPECIAL SCHOOL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions
of the general laws of this state and pursuant to Amendment 56 and Amendment 373 levied by
the city for public school purposes, or for capital outlay or debt service for public schools,
and without express limit as to time. (b) The city presently levies and collects the city
special school ad valorem tax for public school purposes. Pursuant to a...
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