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40-9F-32
Section 40-9F-32 Procedures for rehabilitation of qualified structures; tax credits;
review; audit; fees; report to Legislature. (a) The commission shall develop standards for
the approval of the substantial rehabilitation of qualified structures for which a tax credit
is sought. The standards shall take into account whether the substantial rehabilitation of
a qualified structure is consistent with the historic character of the structure or of the
Registered Historic District in which the property is located. (b) Prior to beginning any
substantial rehabilitation work on a qualified structure, the owner shall submit an application
and rehabilitation plan to the commission and an estimate of the qualified rehabilitation
expenditures under the rehabilitation plan; provided, however, that the owner, at its own
risk, may incur qualified rehabilitation expenditures no earlier than six months prior to
the submission of the application and rehabilitation plan that are limited to architectural,...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
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45-2-245.20
Section 45-2-245.20 Trust fund established; administration. (a) Any laws or parts of
laws to the contrary notwithstanding, any annual privilege tax levied upon persons engaging
in the business of producing or severing oil or gas or other hydrocarbons from the soil or
waters of Baldwin County measured by the gross value of such oil or gas or other hydrocarbons
and which tax is applicable only in Baldwin County and under which collections were being
made on January 1, 1987, shall be continued and collected only as herein prescribed. (1) All
revenues collected from such local severance taxes, shall, beginning the first day of the
month following May 19, 1989, be paid into the general fund of the county exclusively for
transfer and deposit into the trust fund hereby established until the total sum of fifteen
million dollars ($15,000,000) in severance tax revenues of the type described in this section,
excluding any interest income on amounts deposited therein from such total sum, has been...
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45-23-140
Section 45-23-140 Fire protection program. (a) The County Commission of Dale County
is authorized, when the need exists, to provide protection against forest fires in Dale County
by participating in the Alabama Forestry Commission's fire protection program in the manner
hereinafter specified. (b)(l) After the Dale County Commission has determined that such a
need does exist in Dale 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
Dale County for 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 availability of such fire protection. (2) "Forest lands" as
used in this section, shall mean any land which supports a forest growth, or which
under...
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40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection
and distribution of penalties and citation fees on delinquent licenses. (a) The county commission
of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall
be the duty of the license inspector to scrutinize the records and stubs kept in the office
of the probate judge and also to examine the license records of each city or town located
in the county or counties of which he has been appointed license inspector; and, if it shall
be reported to any license inspector or come to his knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state or have failed or refused to take out a license
for operating any motor vehicle or trailer for which a license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the...
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40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision
(9) of Section 40-13-51 shall not include lime or limestone used for agricultural purposes
or for pollution control or abatement purposes, nor rock dust used for settling coal dust
in underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
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40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July
1 in each year, the tax collector must make final settlement, under oath, with the Comptroller,
of all matters pertaining to the office of tax collector and pay over to the State Treasurer
the balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-44.htm - 3K - Match Info - Similar pages
40-9B-5
Section 40-9B-5 Granting of abatement. (a) Subject to the geographical or jurisdictional
or other limitations specified in subsections (b), (c), and (d), the governing body of a municipality,
a county, or a public industrial authority may grant abatements of all of the taxes allowed
to be abated under Section 40-9B-4 with respect to private use industrial property.
(b)(1) The abatements authorized to be granted pursuant to subsection (a) for construction
related transaction taxes and for ad valorem taxes for a period not to exceed 10 years may
be granted: a. By the governing body of a municipality, except as otherwise provided herein,
with respect to private use industrial property located within the limits of the municipality
or within the police jurisdiction of the municipality; provided, however, if a municipality
has a corresponding municipal tax, the municipal governing body may only grant an abatement
of a county tax if the municipality has also abated the corresponding municipal...
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41-4-323
Section 41-4-323 Purpose; employees; compensation and benefits; payment of expenses;
implementation; additional duties of director. (a) The Office of Indigent Defense Services
is established to carry out the administrative duties relating to the provision of indigent
defense services. The director shall use existing employees of the Department of Finance and
its existing offices, as assigned by the Director of Finance. The director's salary shall
not exceed the state salary paid to a district attorney and be paid at the same time and in
the same manner that salaries of other state employees are paid. The Director of the Office
of Indigent Defense Services shall be entitled to annual and sick leave, insurance, retirement,
and other state employee benefits, including cost-of-living raises authorized by the Legislature
for state employees. (b) The director may enter into contracts, and accept funds, grants,
and charitable donations from any public or private source to pay expenses...
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11-98-4
Section 11-98-4 Board of commissioners. (a) When any district is created, the creating
authority may appoint a board of commissioners composed of seven members to govern its affairs,
and shall fix the domicile of the board of commissioners at any point within the district.
In the case of county districts, after the expiration of the terms of the members of the board
of commissioners holding office on May 23, 2000, there may be at least one member of the board
of commissioners from each county commission district if the number of the county commission
does not exceed seven, unless a resolution dated before January 1, 2000, was passed by a county
commission establishing an appointment process different from this section or as otherwise
provided by the enactment of a local act after May 23, 2000. The members of the board of commissioners
shall be qualified electors of the district, two of whom shall be appointed for terms of two
years, three for terms of three years, and two for terms of...
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