|
11-53B-12
Section 11-53B-12 Certificate of warning to redeem. At any time after an assessment
sale deed has been recorded in the office of the judge of probate of the county in which the
property therein described lies and after expiration of the fixed two-year period of redemption
allowed by Section 11-53B-10, any person may apply to the judge of probate for the
certificate of warning to redeem, which references the recorded volume and page number of
the deed to be recorded in the real estate records, in substantially the following form: "I
hereby certify that on or prior to the date of this certificate, I mailed a certified copy
of the deed here recorded, together with notice that the same is here recorded, and a warning
to redeem to each of the one or more persons other than the grantee in said deed, to whom
the property therein described was last finally assessed for ad valorem taxation at the address
of each such person as shown by said ad valorem tax assessment records. This ___ day of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-53B-12.htm - 1K - Match Info - Similar pages
24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a
quiet title action under this section to quiet title to real property held by the authority
or interests in tax delinquent property held by the authority by recording with the office
of the judge of probate in the county in which the property subject to quiet title action
is located a notice of pending quiet title action. The notice shall include the name of the
taxpayer whose interest was affected by the tax sale; the name of any other party as revealed
by a search and examination of the title to the property who may claim an interest in the
property; a legal description of the property; the street address of the property if available;
the name, address, and telephone number of the authority; a statement that the property is
subject to the quiet title proceedings under Act 2013-249; and a statement that any legal
interests in the property may be extinguished by a circuit court order vesting title to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-8.htm - 13K - Match Info - Similar pages
40-29-24
Section 40-29-24 Surrender of property subject to levy; "person" defined.
(a) Requirement. Except as otherwise provided in subsection (b), any person in possession
of (or obligated with respect to) property or rights to property subject to levy upon which
a levy has been made shall, upon demand of the Commissioner of Revenue or his delegate, surrender
such property or rights (or discharge such obligation) to the Commissioner of Revenue or his
delegate, except such part of the property or rights as is, at the time of such demand, subject
to an attachment or execution under any judicial process. (b) Enforcement of levy. (1) EXTENT
OF PERSONAL LIABILITY. Any person who fails or refuses to surrender any property or rights
to property, subject to levy, upon demand by the Commissioner of Revenue, shall be liable
in his own person and estate to the State of Alabama in a sum equal to the value of the property
or rights not so surrendered, but not exceeding the amount of taxes for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-24.htm - 3K - Match Info - Similar pages
40-9B-5
Section 40-9B-5 Granting of abatement. (a) Subject to the geographical or jurisdictional
or other limitations specified in subsections (b), (c), and (d), the governing body of a municipality,
a county, or a public industrial authority may grant abatements of all of the taxes allowed
to be abated under Section 40-9B-4 with respect to private use industrial property.
(b)(1) The abatements authorized to be granted pursuant to subsection (a) for construction
related transaction taxes and for ad valorem taxes for a period not to exceed 10 years may
be granted: a. By the governing body of a municipality, except as otherwise provided herein,
with respect to private use industrial property located within the limits of the municipality
or within the police jurisdiction of the municipality; provided, however, if a municipality
has a corresponding municipal tax, the municipal governing body may only grant an abatement
of a county tax if the municipality has also abated the corresponding municipal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-5.htm - 5K - Match Info - Similar pages
45-41-244.21
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such
taxes the gross receipts of any business and the gross proceeds of all sales which are exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
And there is also exempted from the levy the storage, use, or other consumption of property,
the storage, use, or other consumption of which is exempted under the state use tax statutes
from the state use tax. Subject to these exemptions, every person storing or using or otherwise
consuming in that part of Lee County outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City tangible personal property purchased at retail shall be liable for
the tax imposed, and the liability shall not be extinguished until the tax has been paid by
such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in such part of Lee...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.21.htm - 2K - Match Info - Similar pages
11-48-56
Section 11-48-56 Application for entry of certificate of warning to redeem upon record
of local improvement assessment sale deed; contents of certificate. At any time after a local
improvement assessment sale deed has been recorded in the office of the probate judge of the
county in which the property therein described lies and after expiration of the fixed two-year
period of redemption allowed by Section 11-48-54, any person may apply to such probate
judge for entry upon the margin of the record of such deed of a certificate of warning to
redeem in substantially the following form: "I hereby certify that on or prior to the
date of this certificate, I mailed a compared copy of the deed here recorded, together with
notice that the same is here recorded, and a warning to redeem to each of the one or more
persons other than the grantee in said deed, to whom the property therein described was last
finally assessed for ad valorem taxation at the address of each such person as shown by said...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-56.htm - 1K - Match Info - Similar pages
11-88-87
Section 11-88-87 Redemption of property after sale - Application for entry in record
of deeds of certificate of warning to redeem; form of certificate. At any time after an improvement
assessment sale deed has been recorded in the office of the probate judge and after expiration
of the fixed two-year period of redemption allowed by Section 11-88-85, any person
may apply to such probate judge for entry in the record of deeds of a certificate of warning
to redeem in substantially the following form: "I hereby certify that on or prior to
the date of this certificate I mailed a compared copy of the deed recorded in Deed Book _____
at Page _____, together with notice that the same is there recorded, and a warning to redeem,
to each of the one or more persons other than the grantee in said deed, to whom the property
therein described was last finally assessed for ad valorem taxation, at the address of each
such person as shown by said ad valorem tax assessment records. This _____ day of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-87.htm - 1K - Match Info - Similar pages
40-18-71
Section 40-18-71 Withholding tax. (a) Every employer, as defined under the laws of the
United States in effect July 1, 1982, or as subsequently may be defined, with respect to income
tax collected at source, making payment of wages as defined under such laws to employees,
shall deduct and withhold upon such wages, reduced by the optional standard deduction provided
in subsection (b) of Section 40-18-15 and the federal income tax withheld, a tax equal
to two percent of the first $500 or less, four percent of the next $2,500 or less, five percent
of the excess over $3,000, by which the amount of such wages paid or to be paid in the calendar
year by such employer to such employee, exceeds the amount of the exemptions granted to such
employee under Section 40-18-19 as claimed on a certificate to be filed with the employer
in such form and containing such information and detail as may be prescribed by the commissioner,
pursuant to the provisions of Section 40-18-73; provided, however, that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-71.htm - 3K - Match Info - Similar pages
40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible
taxpayers; seizure of contraband. An excise tax is hereby imposed on the storage, use or other
consumption in this state of tobacco products purchased at retail in an amount equal to that
set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales
tax as may be otherwise levied or provided by law. Every person storing, using, or otherwise
consuming in this state tobacco products purchased at retail shall be liable for the tax imposed
by this article, and the liability shall not be extinguished until the tax has been paid to
this state; provided, that if said tobacco products have attached thereto the stamps provided
in said Section 40-25-2 as aforesaid, or as otherwise provided by law, or if said tax
imposed by said Section 40-25-2 as aforesaid, or to any additional amount or amounts
of tobacco sales tax as may be otherwise levied or provided by law has been paid by the seller
of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-41.htm - 2K - Match Info - Similar pages
45-39-245.03
Section 45-39-245.03 Excise tax - City of Florence. (a) In the City of Florence, Alabama,
an excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence,
Alabama, of tangible personal property, not including, however, materials and supplies bought
for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels,
barges, ships, and other watercraft of more than 50 tons burden, purchased at retail after
September 26, 1975, for storage, use, or other consumption in the City of Florence, Alabama,
at the rate of one-half of one percent of the sales price of such property, except as provided
in subsections (b), (c), and (d). (b) In the City of Florence, Alabama, an excise tax is hereby
imposed on the storage, use, or other consumption in the City of Florence, Alabama, of any
machines used in mining, quarrying, compounding, processing, and manufacturing of tangible
personal property, purchased at retail on or after September 26,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.03.htm - 6K - Match Info - Similar pages
|