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40-7-31
Section 40-7-31 Assessment to "owners unknown." Whenever the tax assessor knows or
learns of any property, real or personal, subject to taxation in his county, the owner of
which he does not know and which is not embraced in any tax return made to him on or before
the third Monday in January by any taxpayer, he shall list and make upon the proper blank
a return describing said property according to the best information he can obtain and assess
the same "owner unknown" at the amount specified by law on a fair and reasonable
market value, and in any notice or advertisement or motion for judgment of sale it shall be
described as so returned; and he shall also note the failure of the owner to make such return
and shall also note the accrual of the penalty of 10 percent of the taxes to be assessed thereon.
No lands shall be returned to "owner unknown" until the assessor shall have made
a demand upon the person, if resident in the county, or by certified or registered mail, if
nonresident,...
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28-4-290
Section 28-4-290 Advertisement and sale by sheriff, etc., of vehicle, animal, etc., seized
for illegal transportation of liquor or beverages where owner, etc., cannot be ascertained;
rights in seized vehicles, animals, etc., disposed of upon such sale by sheriff or sale by
court in condemnation proceedings. Any sheriff or other officer who seizes or comes into possession
of such vehicle, animal or property illegally used for the transportation of liquor or beverages
within or into the state and does not know or cannot ascertain the possessor or owner thereof
shall advertise and sell the same according to the rules for selling personal property under
execution, and both the court in condemnation proceedings and the said officer on advertisement
shall sell the right of all interested persons in and to said conveyances, vehicles and other
property who aided or assisted in the illegal transportation or who had knowledge or notice
thereof or could by reasonable diligence have obtained...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-290.htm - 1K - Match Info - Similar pages
45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
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11-50-267
Section 11-50-267 Voluntary sale of existing plant or system to board by owner. If within 30
days after receipt of such notice the owner shall propose voluntarily to sell and transfer
such property to the waterworks board upon terms and conditions to be mutually agreed upon
between the owner and the waterworks board and approved by the Alabama Public Service Commission
and shall serve a copy of such proposal upon the waterworks board and upon the commission,
the commission shall fix a time and place to hear and consider such proposal and notify all
parties interested therein. If the terms and conditions of purchase and sale shall be agreed
upon by and between the owner and the waterworks board and approved by the commission, the
commission shall announce its approval thereof by appropriate order, and the waterworks board
shall by resolution authorize and direct the execution on the part of the waterworks board
of such contract in writing and other instrument and take any and every...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-267.htm - 2K - Match Info - Similar pages
11-81-246
Section 11-81-246 Assessment lien; enforcement. (a) An assessment under this article and any
interest or penalties on the assessment: (1) Is a lien against the real property on which
the assessment is imposed from the date on which the notice of contractual assessment is recorded.
(2) Subject to the requirement in Section 11-81-245(a)(1) to obtain and record in the proper
recording office an executed consent and subordination agreement from existing mortgagees
and other lienholders, has the same priority status as a lien for any other ad valorem or
non-ad valorem tax. (3) Is a lien that runs with the real property, and the portion of the
assessment under the assessment contract that has not yet become due is not eliminated by
foreclosure of a property tax lien. (b) The assessment lien may be enforced by the local government
in the same manner that an ad valorem or non-ad valorem tax lien against real property may
be enforced by the local government with all redemption rights provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-246.htm - 2K - Match Info - Similar pages
19-3-24
Section 19-3-24 Duty of trustee to make inventory; filing of copies; supplemental inventories.
It is the duty of the trustee of an express trust created for the payment of debts, within
20 days after entering upon the execution of such trust, to make an inventory of the entire
trust property so far as the same has come to his possession or knowledge, describing the
real estate and grouping and classifying the personal property in as brief and comprehensive
manner as may be consistent with its proper identification and appraisement, and stating the
amount and character of all choses in action, with the names of debtors, belonging to the
trust. In reducing such inventory to writing, the trustee must leave appropriate spaces opposite
each article or item, with proper caption, in which spaces the appraised value may be inserted
by the appraisers. The trustee must, within the time above stipulated, file, in the office
of the register or clerk of the county in which the most valuable portion...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-3-24.htm - 1K - Match Info - Similar pages
24-9-7
Section 24-9-7 Disposition of tax delinquent properties. (a) The authority shall adopt rules
and regulations for the disposition of property in which the authority holds a legal interest,
which rules and regulations shall address the conditions set forth in this section. (b) The
authority may manage, maintain, protect, rent, repair, insure, alter, convey, sell, transfer,
exchange, lease as lessor, or otherwise dispose of property or rights or interests in property
in which the authority holds a legal interest to any public or private person for value determined
by the authority on terms and conditions, and in a manner and for an amount of consideration
the authority considers proper, fair, and valuable, including for no monetary consideration.
The transfer and use of property under this section and the exercise by the authority of powers
and duties under Act 2013-249 shall be considered a necessary public purpose and for the benefit
of the public. (c) Before the authority may sell,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-7.htm - 4K - Match Info - Similar pages
26-1A-212
Section 26-1A-212 Claims and litigation. Unless the power of attorney otherwise provides, language
in a power of attorney granting general authority with respect to claims and litigation authorizes
the agent to: (1) assert and maintain before a court or administrative agency a claim, claim
for relief, cause of action, counterclaim, offset, recoupment, or defense, including an action
to recover property or other thing of value, recover damages sustained by the principal, eliminate
or modify tax liability, or seek an injunction, specific performance, or other relief; (2)
bring an action to determine adverse claims or intervene or otherwise participate in litigation;
(3) seek an attachment, garnishment, order of arrest, or other preliminary, provisional, or
intermediate relief and use an available procedure to effect or satisfy a judgment, order,
or decree; (4) make or accept a tender, offer of judgment, or admission of facts, submit a
controversy on an agreed statement of facts, consent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-1A-212.htm - 2K - Match Info - Similar pages
37-4-61
Section 37-4-61 Voluntary sales. If within 30 days after receipt of such notice the owner shall
propose voluntarily to sell and transfer such property to the agency upon terms and conditions
to be mutually agreed upon between the owner and the agency and approved by the Alabama Public
Service Commission, and serve a copy of such proposal upon the agency and upon the commission,
the commission shall fix a time and place to hear and consider such proposal and notify all
parties interested therein. If the terms and conditions of purchase and sale shall be agreed
upon by and between the owner and the agency and approved by the commission, the commission
shall announce its approval thereof by appropriate order, and the agency shall by resolution
or ordinance, as the case may be, authorize and direct the execution on the part of the agency
of such contract in writing and other instrument and take any and every other action with
reference thereto necessary or appropriate to consummate such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-61.htm - 2K - Match Info - Similar pages
40-29-23
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any person
liable to pay any final assessment of tax neglects or refuses to pay the same or fails to
appeal such final assessment within 30 days, it shall be lawful for the commissioner to collect
such tax (and such further sum as shall be sufficient to cover the expenses of the levy) as
herein provided or as otherwise provided by law. The commissioner may levy upon all property
and rights for property belonging to such person or on which there is a lien as provided in
this chapter for the payment of such tax. If the Commissioner of Revenue or his delegate makes
a finding that the collection of such tax is in jeopardy, notice and demand for immediate
payment of such tax may be made and, upon failure or refusal to pay such tax, collection thereof
by levy shall be lawful without regard to the 30-day period provided in this chapter. (b)
Seizure and sale of property. The term "levy" as used in this chapter...
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