45-3-171.14
Section 45-3-171.14 Cost of constitute weed lines; report to revenue commissioner; amounts to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter be referred to as a weed lien and thus made and confirmed shall constitute a weed lien on the property for the amount of the weed lien. After confirmation of the reports, a copy shall be turned over to the Revenue Commissioner of Barbour County who, under the optional method of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections 11-51-40 through 11-51-74. Whereupon it shall be the duty of the county revenue commissioner to add the amounts of any weed lien to the next regular bills for taxes levied against the respective lots and parcels of land, and thereafter any weed liens shall be collected at the same time and in the same manner as ordinary municipal ad valorem taxes are collected, and shall be subject to the same penalties and the same procedure under foreclosure...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-171.14.htm - 1K - Match Info - Similar pages
11-51-15
Section 11-51-15 Appeal from judgment of circuit court. An appeal staying the execution of the judgment of the circuit court may be taken to the Supreme Court from any final judgment in any tax case upon the appellant entering into bond, with good and sufficient sureties, in an amount to be fixed by the judge of the court entering the judgment, conditioned to pay the judgment of the Supreme Court when rendered; provided, that no sureties on any bond shall be required of a city or town. (Code 1907, §1332; Code 1923, §2147; Code 1940, T. 37, §693.)...
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16-60-351
Section 16-60-351 Credit for qualifying education expenses. (a)(1) For tax years commencing January 1, 2015, and thereafter, a taxpayer who files a state income tax return and is not a dependent of another taxpayer may claim a tax credit for a contribution made to the Department of Postsecondary Education for qualifying educational expenses directly associated with the Career-Technical Dual Enrollment Program as defined by State Board of Education policy. (2) The tax credit may be claimed by the taxpayer in an amount equal to 50 percent of the total contribution or contributions made to the Department of Postsecondary Education during the taxable year for which the credit is claimed, but such credit is not to exceed an amount greater than 50 percent of the taxpayer's total Alabama income tax liability, and in no case more than five hundred thousand dollars ($500,000) for any given tax year. (3) The cumulative amount of tax credits issued pursuant this article shall not exceed five...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-60-351.htm - 2K - Match Info - Similar pages
35-4-137
Section 35-4-137 Release of land from lien upon execution of bond. When any lis pendens in an action or proceeding to enforce a lien has been filed and recorded in the office of the judge of probate, as prescribed in Sections 35-4-131 and 35-4-132, the person owning or claiming the land described in the lis pendens may at any time, before a judgment is entered enforcing the lien, nullify the notice given by such lis pendens by executing a bond with sufficient surety in double the amount of the fair market value of the land described in the lis pendens and as to which the lis pendens is to be nullified, the amount of the bond and the surety or sureties thereon to be approved by the judge of probate. The bond shall be payable to the judge of probate and conditioned to pay any sum of money found to be a lien against such land, up to the fair market value of the said land, said payment to be made by 12:00 noon of the day and at the place appointed for the sale thereof. When said bond has...
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40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make, execute, and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or to each assignee thereafter and shall collect from the purchaser or assignee a fee of five dollars ($5) for each tax lien certificate. The tax lien certificate shall be in a form provided by the Department of Revenue and shall also include a certificate of redemption form as provided in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale or assignment to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest, fees, and costs set forth therein and represented by the tax lien. (c) A tax lien certificate shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is redeemed as provided pursuant to Section 40-10-193. (d) The tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-187.htm - 3K - Match Info - Similar pages
40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or assignment of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service, shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic structures. No tax credit claimed for any certified rehabilitation may exceed five million dollars ($5,000,000) for all allowable property types except a certified historic residential structure, and fifty thousand dollars ($50,000) for a certified historic residential structure. (b) There is created within the Education Trust Fund a separate account named the Historic Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller the amount of income tax credits under this section and the Comptroller shall transfer into the Historic Preservation Income Tax Credit Account only...
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45-10-244.35
Section 45-10-244.35 Enforcement; civil suit; taxes a lien. The tax authorized to be imposed by this subpart shall constitute a debt due Cherokee County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due to this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of Cherokee County shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.35.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, §§1, 2.)...
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45-32-242.02
Section 45-32-242.02 Levy of additional tax. Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Greene County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of 14 mils on each dollar of taxable property in the county. The revenue from the additional tax shall be paid to the county general fund and shall be distributed as follows: (1) Law Enforcement 1.5 mils (2) Roads & Bridge 1.0 mils (3) Economic Development 0.5 mils (4) Youth Recreation (Reestablish parks, etc.) 0.5 mils (5) Capital Improvements 1.0 mils (6) Matching Fund for Grants 0.5 mils (7) Ambulance Service 0.25 mils (8) Public Library 0.25 mils (9) School System Needs, Capital Improvement, Renovations and Maintenance 6.0 mils (10) Volunteer Fire Department Association 2.5 mils (Act 99-256, p. 339, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-242.02.htm - 1K - Match Info - Similar pages
45-32-242.04
Section 45-32-242.04 Additional tax for educational purposes. Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Greene County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of three mills on each dollar of taxable property in the county. The revenue from the additional tax shall be paid to the county general fund for educational purposes. (Act 2012-422, p. 1141, § 1; Act 2012-454, p. 1271, §1.)...
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