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11-99A-21
Section 11-99A-21 Failure to pay assessments. If the owner of any land within the district
fails to pay an assessment when due, time being of the essence, the board may commence proceedings
to foreclose on the land as follows: (1) The board shall send a letter, certified mail, return
receipt requested, United States first class mail to the last known address of the owner.
The address of the owner as shown in the tax assessment records of the tax assessor or revenue
commissioner for the county in which the property is located shall be sufficient. (2) The
letter shall specify that if payment is not made within 10 days of the date of the letter,
foreclosure proceedings may be commenced. (3) Any late payment received within the 10-day
period will accrue a late fee of the greater of five percent of the payment or fifty dollars
($50). (4) If payment is not made within the 10-day period, the entire assessment shall become
immediately due and payable, and the board may do either of the...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes
levied pursuant to this subpart shall be privilege license and excise taxes in substance as
follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or
the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character (not including, however, bonds or
other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in
Cullman County, in addition to all other taxes now imposed by law, special county privilege
license and excise taxes paralleling state sales and use taxes in the manner and at the rates
hereafter prescribed: (1) Upon every person, firm, or corporation (not including the State
of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing
within Cullman County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of every kind and character (not including,
however, bonds or other evidence of debt or stocks), an amount equal to one percent of the
gross proceeds of sales of the business except where a different amount is expressly provided
herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber
shall pay the tax required on the gross proceeds of retail sales of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes
levied pursuant to this subpart shall be privilege license and excise taxes in substance as
follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or
the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes
County in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable.
There is hereby levied and imposed an excise tax on the storage, use or other consumption
in this state of any machine, machinery, or equipment which is used in planting, cultivating
and harvesting farm products, or used in connection with the production of agricultural produce
or products, livestock or poultry, or farms, and the parts of such machines, machinery or
equipment, attachments and replacements therefor which are made or manufactured for use on
or in the operation of such machine, machinery or equipment, and which are necessary to and
customarily used in the operation of such machine, machinery or equipment, which is purchased
at retail after October 1, 1966, for storage, use or other consumption in this state, at the
rate of one and one-half percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, provided, however, when the seller...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-63.htm - 2K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
45-20-172.54
Section 45-20-172.54 Report of cost of demolition; adoption of resolution fixing costs;
proceeds of sale of salvaged materials; objections to findings of cost; notice. Upon demolition
of the building or structure, the appropriate city official shall make an itemized written
report to the governing body of the cost thereof. The cost of the demolition shall be the
actual cost the city incurs in the demolition should the city use its own forces, including
administrative costs the city incurs in abating the nuisance. Should the city contract for
demolition, the cost shall be the actual cost the contractor charges the city for the demolition,
including administrative costs the city incurs in abating the nuisance. Upon report of the
costs by the appropriate city official, the governing body shall adopt a resolution fixing
the costs which it finds were incurred in the demolition and assessing the same against the
property; provided, however, the proceeds of any moneys received from the use of...
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45-3-171.22
Section 45-3-171.22 Report of cost of demolition; adoption of resolution fixing costs;
proceeds of sale of salvaged materials; objections to finding of cost; notice. Upon demolition
of the building or structure, the appropriate city official shall make an itemized written
report to the governing body of the cost thereof. The cost of the demolition shall be the
actual cost the city incurs in the demolition should the city use its own forces, including
administrative costs the city incurs in abating the nuisance. Should the city contract for
demolition, the cost shall be the actual cost the contractor charges the city for the demolition,
including administrative costs the city incurs in abating the nuisance. Upon report of the
costs by the appropriate city official, the governing body shall adopt a resolution fixing
the costs which it finds were incurred in the demolition and assessing the same against the
property; provided, however, the proceeds of any moneys received from the use of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-171.22.htm - 2K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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