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45-1-242.23
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue Commissioner
of Autauga County shall assess the tax provided for in this subpart and shall collect the
tax in the same manner and method that other ad valorem taxes are collected. The proceeds
of the tax shall be paid into a special county fund. Within 30 days after payment into the
special fund, the county commission shall pay the funds to the Autauga Firefighters' Association.
The Autauga Firefighters' Association shall distribute the funds as follows: The Autauga Firefighters'
Association shall receive two thousand dollars ($2,000) of the funds and the remainder of
the funds shall be divided among the eligible volunteer fire departments as determined annually
by the Autauga Firefighters' Association. (Act 96-859, 2nd Sp. Sess., p. 1667, §4; 98-100,
p. 117, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-242.23.htm - 1K - Match Info - Similar pages
40-1-20
Section 40-1-20 Taxing authorities acting as attorney for taxpayer. It shall be unlawful for
the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either
to act as agent or attorney for any taxpayer in the matters of assessment of property for
taxation, and any such person who violates the provisions of this section shall be guilty
of a misdemeanor and shall be fined in a sum not greater than $100 and may be sentenced to
hard labor for the county for not more than three months. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §899.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-20.htm - 871 bytes - Match Info - Similar pages
40-7-25
Section 40-7-25 Estimation of fair market value; assessment list; notice; objections. Except
as otherwise provided by law, the assessing official shall, from information entered on the
tax return list and from all other information known to him or her, or which he or she may
procure, proceed to ascertain what, in his or her best judgment, is a fair and reasonable
market value of each item of property returned by or listed to any taxpayer; provided, that
the assessed value of any real estate or improvements as fixed for taxation for the year next
preceding the then current tax year shall be prima facie the basis of the value of the property
for assessment for the current tax year, and the property shall not be assessed for taxation
at a less valuation unless, upon evidence submitted to the county board of equalization, as
provided for herein, it is found that the assessed valuation of the property reviewed should
be reduced. The assessing official shall in separate columns enter on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.htm - 3K - Match Info - Similar pages
11-48-48
Section 11-48-48 Payment of assessments generally. The municipality, in ordering any local
improvement the cost of which or any part thereof is to be assessed against any property in
accordance with the provisions of this article, may provide that the same shall be paid in
cash within 30 days after the final assessment, provided the cost of such improvement does
not exceed $1,000.00, but if the total cost of said improvement is greater than such sum,
any property owner may, at his election, to be expressed by notifying the municipal official
charged with the duty of collecting such assessments in writing within 30 days after the assessment
is made final, pay the said assessment in 10 equal installments, which shall bear interest
at a rate not exceeding 12 percent per annum, payable annually; provided, however, that if,
on or before the date such assessment is made final, bonds shall have been issued, under the
provisions of Division 1 of Article 4 of Chapter 81 of this title, by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-48.htm - 4K - Match Info - Similar pages
40-6-2
Section 40-6-2 Oath; assumption of duties, etc., in case of vacancy. Such supernumerary tax
collector, tax assessor, license commissioner, or other elected official charged with the
assessment and/or collection of any ad valorem taxes in the various counties of the State
of Alabama shall take the oath of office prescribed for tax collectors, tax assessors, license
commissioners, or other elected officials charged with the assessment and/or collection of
any ad valorem taxes in this state; and, if a vacancy shall occur in the office in the county
in which the supernumerary tax collector, tax assessor, license commissioner, or other elected
official charged with the assessment and/or collection of any ad valorem taxes holds his commission,
he shall immediately assume and exercise all of the duties, power, and authority of such official
in said county until a successor is appointed by the Governor of the State of Alabama. (Acts
1967, No. 755, p. 1609, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-2.htm - 1K - Match Info - Similar pages
40-6-4
Section 40-6-4 Deductions from salaries or fees of officials charged with assessment or collection
of taxes. The governing body shall deduct from the salary of the tax collector, tax assessor,
revenue commissioner, license commissioner, or other elected official charged with the assessment
or collection, or both, of any ad valorem taxes of the county, if the officials are paid by
salary, an amount equal to seven percent of the annual salary paid the official by the county.
The sum shall be deducted monthly and distributed at the end of the fiscal year on a pro rata
millage basis to the state, county, and all subdivisions and agencies thereof, except municipal
corporations, to which ad valorem taxes are paid. If the officials are compensated by fees
and commissions, the tax collector shall deduct from the money paid to the tax collector,
tax assessor, revenue commissioner, license commissioner, or other elected official charged
with the assessment or collection, or both, of ad valorem...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-4.htm - 3K - Match Info - Similar pages
40-9F-34
Section 40-9F-34 Recapture of tax credits; assessment. (a) Recapture of any of the credit shall
apply against the taxpayer who utilizes the credit, and any required adjustments to basis
due to recapture, shall be governed by Section 50 of the Internal Revenue Code. (b) In the
taxable year the certified rehabilitation is placed in service for any structure for which
a tax credit has been issued, the commission shall provide notice of the certified rehabilitation
and a copy of the appraisal provided by the owner to the taxing authority responsible for
the assessment of ad valorem taxes. Upon notification, the taxing authority responsible for
the assessment of ad valorem taxes shall complete a new assessment for the structure to be
used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation
was placed in service. (Act 2017-380, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-34.htm - 1K - Match Info - Similar pages
11-48-48.1
Section 11-48-48.1 Payment of assessments in Class 2 municipalities. Any Class 2 municipality,
in ordering any local improvement the cost of which or any part thereof is to be assessed
against any property in accordance with the provisions of this section, may provide that the
same shall be paid in cash within 30 days after the final assessment, provided the cost of
such improvement does not exceed $1,000.00, but if the total cost of said improvement is greater
than such sum, any property owner may, at his election, to be expressed by notifying the municipal
official charged with the duty of collecting such assessments in writing within 30 days after
the assessment is made final, pay the said assessment in 36, 60 or 120 monthly installments,
which shall bear interest at a rate not exceeding 12 percent per annum, as determined by the
municipal governing body; provided, however, that if, on or before the date such assessment
is made final, bonds shall have been issued, under the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-48.1.htm - 4K - Match Info - Similar pages
11-50-91
Section 11-50-91 Payment of assessments generally. The council, in purchasing any sewers or
sewer system the cost of which or any part thereof is to be assessed against the area drained
by such sewer, sewers or sewer system, may provide that the same shall be paid in cash within
30 days after the final assessment, provided the cost of such sewers or sewer system does
not exceed $1,000.00, but if the total cost of such purchase is greater than such sum, any
property owner may, at his election, to be expressed by notifying the city or town official
charged with the duty of collecting such assessments in writing within 30 days after the assessment
is made final, pay such assessment in not less than 10 nor more than 15 equal annual installments,
as determined by the council, which installments shall bear interest at a rate not exceeding
six percent per annum payable annually. And the council may further provide that any person
may further elect to pay each annual installment in four equal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-91.htm - 2K - Match Info - Similar pages
11-51-202
Section 11-51-202 Levy of excise or use tax authorized; levy of lodgings tax authorized. (a)
The governing body of any municipality within the State of Alabama may provide by ordinance
for the levy and assessment of an excise tax or use tax parallel to the state levy and assessment
of excise or use taxes as levied by Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) The governing body of any municipality within
the State of Alabama may provide by ordinance for the levy and assessment of a privilege or
license tax in the nature of a lodgings tax, parallel to the state levy and assessment of
the privilege or license tax as levied by Chapter 26 of Title 40, except where inapplicable
or where otherwise provided by this article. (Acts 1969, No. 917, p. 1653, §3; Act 98-192,
p. 310, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-202.htm - 1K - Match Info - Similar pages
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