40-10-121
Section 40-10-121 Manner of redemption of land sold to state. THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption of land from tax sales where the same has been heretofore or hereafter sold to the state, the party desiring to make such redemption shall apply therefor as hereinafter provided and shall deposit with the judge of probate of the county in which the land is situated the amount of money for which the lands were sold, with interest thereon at the rate of 12 percent, together with the amount of all taxes found to be due on such land since the date of sale, as provided herein, with interest at the rate of 12 percent and all costs and fees due to officers. (b) Upon application to the probate judge to redeem land where the same has been sold to the state for taxes, which application shall be made on blank forms to be furnished by the Land...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-121.htm - 4K - Match Info - Similar pages
45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county department of revenue, the license commissioner, or judge of probate of the county, or any other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979 amending the original...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.02.htm - 14K - Match Info - Similar pages
9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of water management commissioners shall each year thereafter determine, order and levy the amount of the annual installment of the total taxes under Section 9-9-31, which shall become due and be collected during said year at the same time that state and county taxes are due and collected and which shall be evidenced and certified by the said board as provided in this section. Prior to the first Monday in October of each year, one copy of the water management tax book shall be delivered to the tax collector of each county in which benefited lands and other benefited property of said district are situated after the judge of the court of probate of the county in which the district was organized has affixed his signature to the certificate and order directing the collection of said tax, and said tax shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-32.htm - 7K - Match Info - Similar pages
45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of two percent of the charge for such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in such room. There is exempted from the tax levied under this section any taxes on rentals or services under Division 1, commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or...
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16-13-93
Section 16-13-93 Form. The following form of warrant shall be valid and sufficient for warrants issued hereunder, but any other appropriate form may be used: "No. ___ $ ____ State of Alabama county (city) board of education of the County (City) of ____. County, (City, District No. _____) capital outlay (refunding) school warrant. The county (city) board of education of the County (City) of ____, Alabama, is indebted to bearer in the sum of ____ dollars and hereby directs the custodian (treasurer) of the public school funds of the county (city) to pay to bearer the said sum on ____, 2__, with interest meanwhile at the rate of ____. percent per annum payable semiannually to the bearer of the respective coupons therefor hereto attached, both principal and interest being payable at ____ from the proceeds of a special tax of $.30 on each $100.00 of taxable property in the said county (in the said city, in School District No. ____ of the said county) duly authorized to be levied and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-93.htm - 3K - Match Info - Similar pages
40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for certain tax exempt projects. (a) For the purposes of this section, the term governmental entity means the State of Alabama and its political subdivisions, including a county, a municipality, an industrial or economic development board or authority, and any public water or sewer authority, district, system, or board that otherwise is sales and use tax exempt. A governmental entity shall also include an educational institution of any of the foregoing Alabama political subdivisions including a public college or university, a county or city board of education, and the State Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption to the governmental entity for each tax exempt project. (2) The Department of Revenue shall grant a certificate of exemption from state and local sales and use taxes to any contractor licensed by the State Licensing Board for General...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-14.1.htm - 5K - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county is authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax upon every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, 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 any such institution, that is both of the following: (1) 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 evidences of debts or stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax upon every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, 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 any such institution, that is both of the following: (1) 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 evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
11-31-3
Section 11-31-3 Board of directors - Officers; meetings; powers; funding. (a)(1) The board of directors of the authority may do all of the following: a. Appoint a chair from among its membership, subject to an annual rotation of the chair position between or among the representative members of the board from each county comprising the radio/alert notification communications district in the case of a multi-county district. b. Appoint a vice chair from among its membership, provided that in the case of a multi-county district, the vice chair shall be a representative of a county other than the one represented by the chair. c. Appoint other officers from among its membership as it may deem necessary from among the membership of the board. (2) A majority of the directors shall constitute a quorum for the purpose of conducting business. (b) The authority shall have all of the following powers: (1) Employ such employees, experts, and consultants as it deems necessary to assist the board in...
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11-49A-8
Section 11-49A-8 Powers of authority. The authority shall have the following powers, together with all powers incidental thereto or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate name for the duration of time (which may be perpetual, subject to the provisions of Section 11-49A-20) specified in its certificate of incorporation; (2) To sue and be sued in its own name in civil suits and actions and to defend suits against it; (3) To adopt and make use of a corporate seal and to alter the same at pleasure; (4) To adopt and alter bylaws for the regulation and conduct of its affairs and business; (5) To acquire, receive, and take, by purchase, gift, lease, devise, or otherwise, and to hold property of every description, real, personal, or mixed, whether located in one or more counties or municipalities and whether located within or outside the authorizing municipality; (6) To make, enter into, and execute such contracts, agreements, leases, and...
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