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40-10-131
Section 40-10-131 Rents, issues, and profits of redeemed land. Neither the purchaser, nor anyone
claiming under him, who may have lawfully obtained possession of any real estate purchased
at tax sales shall be liable upon the redemption of such real estate to account to the owner
for any rents, issues, or profits during such possession, but as to such rents, issues, and
profits he shall be held and considered the rightful owner of such real estate unless such
owner at the time of the sale was a minor or a person of unsound mind and had no guardian,
or his guardian was not lawfully served with notice of the proceedings had in the court of
probate for the sale of such real estate, in which event such purchaser or other person in
possession shall be liable for rents, issues, and profits, as in other cases; but neither
such purchaser nor anyone claiming under him shall have the right to cut standing timber from
land so purchased at tax sales, nor shall have the right to remove or destroy...
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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...
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40-10-74
to redeem is duly recorded at the time of said tax sale, the said party shall, in addition
to the time in this title specified, have the right to redeem said real estate sold, or any
portion thereof covered by his mortgage or lien, at any time within one year from the date
of written notice from the purchaser of his purchase of said lands at tax sale, served upon
such party, and notice served upon either the original mortgagees or lienholders or their
transferee of record, or their heirs, personal representatives or assigns shall be
sufficient notice. Such notice shall be given by certified or registered mail, return receipt
demanded, addressed to the last known address of the mortgagee or lienholder. Nothing in this
title shall affect the rights of minors or insane persons to redeem as provided for in this
title, or operate to convey or affect the rights, title or interest of any reversioner or
remainderman. (Acts 1935, No. 194, p. 256; Acts 1935, No. 528, p. 1114; Code 1940, T. 51,...
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40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person.
The Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall
file with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
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9-17-33
Section 9-17-33 Disposition of proceeds from sale of oil or gas production. (a) As used in
this section, the following terms shall have the following meanings: (1) CHECK STUB. The financial
record attached to a check, included with a check, or mailed separately at or near the time
the check is mailed. (2) DIVISION ORDER. A contract between the interest owner and the purchaser,
operator, or the owner of the right to drill and to produce, directing the distribution of
the value from the sale of the oil, gas, and other liquid hydrocarbons in the proportions
set out in the division order, which division order is prepared by the purchaser, operator,
and/or the owner of the right to drill and to produce on the basis of the ownership shown
in a title opinion prepared after examination of abstracts or based on other generally acceptable
legal ownership documentation and which is executed by the interest owners or others having
an interest in the production. (3) INTEREST OWNER. A person owning...
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40-2A-10
the Secretary of Information Technology, the commissioner may provide to the Secretary of Information
Technology an annual report outlining the measures employed by the department to maintain
the security of taxpayer information protected from disclosure under this section or under
federal law, to include federal tax information as defined from time to time in Internal Revenue
Service Publication 1075 and which is subject to the confidentiality protections of the Internal
Revenue Code, or personal information subject to the confidentiality provisions of
the federal Driver's Privacy Protection Act under Public Law 103-322. Except as provided in
this subdivision, the development, implementation, and maintenance of the information technology
systems of the department shall not be subject to oversight by any other state agency. (g)
Nothing herein shall prohibit the exchange of information between and among county or municipal
governments, provided that any exchange shall be subject to...
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19-3A-102
chapter, the following terms are defined as follows: (1) ACCOUNTING PERIOD. A calendar year
unless another 12-month period is selected by a fiduciary. The term includes a portion of
a calendar year or other 12-month period that begins when an income interest begins or ends
when an income interest ends. (2) BENEFICIARY. Includes, in the case of a decedent's estate,
an heir, legatee, and devisee and, in the case of a trust, an income beneficiary and a remainder
beneficiary. (3) FIDUCIARY. A personal representative or a trustee. The term includes
an executor, administrator, successor personal representative, special administrator,
and a person performing substantially the same function. (4) INCOME. Money or property that
a fiduciary receives as current return from a principal asset. The term also includes a portion
of receipts from a sale, exchange, or liquidation of a principal asset, to the extent provided
in Article 4. (5) INCOME BENEFICIARY. A person to whom net income of a trust is...
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2-8-241
Section 2-8-241 Collection of assessments; deductions by first purchaser; remittance to commissioner;
inspection of books and records; commissioner to deduct percent for expenses. In the event
the required number of wheat, corn, grain sorghum, and oats producers approve, by a referendum
as provided hereunder, the levy of an assessment upon the sale of wheat, corn, grain sorghum,
and oats for a promotional program, the Commissioner of Agriculture and Industries shall,
within 30 days, notify in writing every person engaged in the business of buying wheat, corn,
grain sorghum, and oats whether said buyers are located within the State of Alabama or not,
that on or after the date designated in such notice, which shall not be less than 30 nor more
than 60 days after the mailing of such notice by the Commissioner of Agriculture and Industries,
that the amount of the assessment levied pursuant to the referendum shall be deducted by all
purchasers of wheat, corn, grain sorghum, and oats from...
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11-53B-13
Section 11-53B-13 Application for entry of certificate. At the time of application for entry
of the certificate of warning to redeem, the applicant shall deliver to the judge of probate
three certified copies of the recorded deed and shall pay to the judge of probate a fee of
one dollar ($1). Copies of the deed need not include any certificate of acknowledgment. The
applicant shall also deliver to the judge of probate a certified copy of the ad valorem tax
assessment records of the county containing the name of the person or persons other than the
grantee in the deed to whom the property described in the deed was last finally assessed for
ad valorem taxation, together with the address of each person as shown by the tax assessment
records, or an affidavit that there is no one else. The judge of probate shall promptly mail
to each person at such address one of the aforesaid certified copies of the deed, together
with an attached warning to redeem in substantially the following form:...
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19-3B-802
Section 19-3B-802 Duty of loyalty. (a) A trustee shall administer the trust solely in the interests
of the beneficiaries. (b) Subject to the rights of persons dealing with or assisting the trustee
as provided in Section 19-3B-1012, a sale, encumbrance, or other transaction involving the
investment or management of trust property entered into by the trustee for the trustee's own
personal account or which is otherwise affected by a conflict between the trustee's
fiduciary and personal interests is voidable by a beneficiary affected by the transaction
unless: (1) the transaction was authorized by the terms of the trust; (2) the transaction
was approved by the court; (3) the beneficiary did not commence a judicial proceeding within
the time allowed by Section 19-3B-1005; (4) the beneficiary consented to the trustee's conduct,
ratified the transaction, or released the trustee in compliance with Section 19-3B-1009; or
(5) the transaction involves a contract entered into or claim acquired by...
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