|
11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After a municipal
code lien has been recorded with the office of the probate judge of the county in which the
real property lies, the Class 2 municipality may identify those properties on which to commence
a judicial in rem foreclosure in accordance with this article, except that those properties
the Class 2 municipality identifies as owner occupied shall not be subject to judicial in
rem foreclosure under this article. The Class 2 municipality shall not file a petition for
judicial in rem foreclosure in accordance with this article for a period of six months following
the date upon which the municipal code lien is recorded in the office of the probate judge.
A petition for judicial in rem foreclosure may include any other municipal code lien that
has been filed prior to the date the petition is filed. After enforcement proceedings have
commenced in accordance with this article, the enforcement proceedings...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-65.htm - 11K - Match Info - Similar pages
28-3-193
Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due; execution
and levy; lien. (a) Every wholesaler licensee collecting tax on beer levied by this article
shall timely pay the same as provided in this article. Every such wholesaler licensee failing
for a period of 10 days beyond the due date to pay the said tax due pursuant to this article
shall be required to pay as part of the taxes imposed under this article a penalty of not
less than $50.00, nor more than $250.00, to be assessed and collected by the authority to
whom the taxes are to be paid. In addition to such penalty, any wholesaler licensee failing
for a period of 10 days beyond the due date to pay all or any part of the tax due pursuant
to this article shall not be entitled to deduct and retain the two and one-half percent discount
prescribed in Section 28-3-190(b) hereof upon any portion of the tax which is not timely paid.
(b) If any taxes or penalties imposed by this article remain due and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-193.htm - 2K - Match Info - Similar pages
36-14-13
Section 36-14-13 Acts and resolutions of Legislature - Distribution of additional copies, and
sale of surplus copies; electronic distribution. (a) The Secretary of State must also transmit
to the chair of the county commission and the judges of probate of each county, for such judge,
each member of the Legislature, clerk of any court of record, sheriff, and register of the
circuit court, one copy of each volume. The remaining copies must be sold as other books and
documents, the property of the state, at a price to be established by the Secretary of State,
and the proceeds thereof paid into the Treasury. (b)(1) In lieu of binding and distributing
copies of each volume of acts and resolutions as required under subsection (a), the distribution
may be made by electronic means, including the posting of the acts and resolutions on the
public website of the Secretary of State. (2) If the Secretary of State elects to distribute
copies of each volume of acts and resolutions by electronic means...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-14-13.htm - 1K - 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
40-9F-2
Section 40-9F-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) CERTIFIED HISTORIC STRUCTURE. A property located in Alabama which is certified
by the Alabama Historical Commission as being individually listed in the National Register
of Historic Places, eligible for listing in the National Register of Historic Places, or certified
by the commission as contributing to the historic significance of a Registered Historic District.
(2) CERTIFIED REHABILITATION. Repairs or alterations to a certified historic structure that
is certified by the commission as meeting the U.S. Secretary of the Interior's Standards for
Rehabilitation, or to non-historic structures built before 1936 which are certified by the
commission as meeting the requirements contained in Section 47(c)(1)(a) and (b) of the Internal
Revenue Code, as amended, or to a certified historic residential structure as defined in subdivision
(4). (3) CERTIFIED HISTORIC RESIDENTIAL...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-2.htm - 4K - 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 ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-33.htm - 6K - Match Info - Similar pages
45-14-140.01
Section 45-14-140.01 Finance charge or tax assessed on forest lands. (a) After the Clay County
Commission has determined that such a need does exist in Clay County, the county commission
may, in the manner hereinafter specified, provide for a finance charge or tax to be paid by
the owners of forest lands located in Clay County for the use of the land for timber growing
purposes amounting to the whole or any part of the cost of such fire protection program, but
not in excess of ten cents ($.10) per acre, provided such finance charge or tax is not greater
than the benefit accruing to such forest lands due to availability of such fire protection.
(b) "Forest lands" as used in this article shall mean any land which supports a
forest growth, or which under prevailing natural and economic conditions may be expected to
support such a growth in the future, or which is being used or reserved for any forest purpose.
"Forest lands" as used in this article shall not include any lands primarily...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-140.01.htm - 1K - Match Info - Similar pages
45-19-140
Section 45-19-140 Forest fire protection. (a) The County Commission of Coosa County is authorized,
when the need exists, to provide protection against forest fires in Coosa County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(l) After the Coosa County Commission has determined that such a need does exist in Coosa
County, the county commission may, in the manner hereinafter specified, provide for a financial
charge or tax to be paid by the owners of forest lands located in Coosa County for the use
of the land for timber growing purposes amounting to the whole or any part of the cost of
such fire protection program, but not in excess of ten cents ($0.10) per acre, provided such
financial charge or tax is not greater than the benefit accruing to such forest lands due
to the availability of such fire protection. (2) "Forest lands" as used in this
section, shall mean any land which supports a forest growth, or which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-140.htm - 4K - Match Info - Similar pages
45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period
of time provided for herein, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided a privilege or license tax on account of the business
activities and in the amount to be determined by the application of rates against gross sales
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.01.htm - 7K - Match Info - Similar pages
45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.htm - 8K - Match Info - Similar pages
|