11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties, and fees. (a) A self-help business improvement district ordinance shall provide that the special assessment levied on the owners of the real property located within the geographical area of the district shall be collected by the district management corporation. The collection procedures utilized by the district management corporation shall include the mailing of a notice of the special assessment to the person shown as owner of the property on the records of the tax assessor in the following manner: (1) After October 1 of each year, the district management corporation may levy the special assessment for services to be provided during the following calendar year. (2) The assessment shall be due on December 1 and delinquent on January 1 following the October levy. (3) Upon delinquency, interest and penalties may be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
12-1-19
Section 12-1-19 Monthly reports of clerks of circuit, district and municipal courts as to fines, fees, etc., collected. The clerks of the circuit courts and the clerks of the district and municipal courts in this state shall each prepare a monthly report on a form to be approved by the Chief Examiner of Public Accounts showing by totals the amount of fines, trial tax, district attorney fees and other fees that accrue to benefit of the state, county or municipality that were collected the preceding month. The report forms shall be prepared in triplicate. The original copy shall be furnished the State Comptroller, the duplicate copy shall be furnished the county commission, and the triplicate copy shall be retained in the office of the clerk. All laws or parts of laws and all rules or regulations requiring reports with a detailed itemization of collections by cases are hereby repealed to the extent that they conflict with this section; provided, that nothing contained in this section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-1-19.htm - 1K - Match Info - Similar pages
40-6-3
Section 40-6-3 Life tenure; compensation; cost-of-living increase. (a) Every supernumerary official shall serve for life and shall receive from the county governing body, in equal monthly installments on the first of each month, or in such installments as other county officials or employees are paid, an annual salary as follows: (1) For 12 years' service the official shall receive 60 percent of the average compensation during the last four years served as an official charged with assessing and collecting ad valorem taxes. (2) For 14 years' service the official shall receive 65 percent of the average compensation. (3) For 16 years the official shall receive 70 percent of the average compensation. (4) For 18 or more years the official shall receive 75 percent of the average compensation; provided, however, no person shall receive more than forty-nine thousand six hundred dollars ($49,600) per year. The county governing body may, by majority vote of the membership, elect to increase or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-3.htm - 4K - Match Info - Similar pages
45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Conecuh County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Conecuh County Tax Collector shall collect all taxes levied pursuant to this part at the same time and in the same manner as state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.02.htm - 2K - Match Info - Similar pages
45-26-140
Section 45-26-140 Protection of forests; costs. (a) The County Commission of Elmore County is authorized, when the need exists, to provide protection against forest fires in Elmore County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Elmore County Commission has determined that such a need does exist in Elmore County, the county commission may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest lands located in Elmore County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided such 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-140.htm - 3K - Match Info - Similar pages
45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Barbour County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Barbour County Tax Collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.32.htm - 2K - Match Info - Similar pages
45-42-160
Section 45-42-160 Participation in acreage protection program. (a) The County Commission of Limestone County is authorized, when the need exists, to provide protection for the forestlands and other acreage protected by the Alabama Forestry Commission in Limestone County by participating in the Alabama Forestry Commission's acreage protection program in the manner hereinafter specified. (b)(1) After the Limestone County Commission has determined that such a need does exist in Limestone County, the county commission may, in the manner hereinafter specified, provide for a financial charge to be paid by the owners of forestlands and other acreage protected by the Alabama Forestry Commission in Limestone County for the use of the land for timber growing purposes and the protected acreage therein, amounting to the whole or any part of the cost of such forest protection program, but not in excess of ten cents ($.10) per acre, provided such financial charge is not greater than the benefit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-160.htm - 3K - Match Info - Similar pages
45-44A-41.06
Section 45-44A-41.06 Objections; collection. At the time fixed for receiving and considering the report, the city council shall hear the same, together with any objections which may be raised by any property owners liable to be assessed for the work if abating the nuisance and thereupon make such notifications in the report as they deem necessary, after which by motion or resolution the report shall be confirmed. The amounts of the cost for abating the nuisance in front of or upon the various parcels of land mentioned in the report shall constitute special assessments against the respective parcel of land and as thus made and confirmed shall constitute a lien on the property for the amount of such assessments, respectively. After confirmation of the report, a copy shall be turned over to the appropriate officials or employees of such county who are charged with the collection of taxes or assessments, whereupon it shall be the duty of the official or employee to add the amounts of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44A-41.06.htm - 1K - Match Info - Similar pages
45-47-140
Section 45-47-140 Forest fire protection. (a) The County Commission of Marion County is authorized, when the need exists, to provide protection against forest fires in Marion County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Marion County Commission has determined that such a need does exist in Marion County, the county commission, in the manner hereinafter specified, may provide for a finance charge to be paid by the owners of forest lands located in Marion 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 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 is being used or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-140.htm - 3K - Match Info - Similar pages
45-5-140
Section 45-5-140 Assessment of tax against owners of forest lands. (a) The County Commission of Blount County is authorized, when the need exists, to provide protection against forest fires in Blount County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Blount County Commission has determined that such a need does exist in Blount 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 Blount 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 availability of such fire protection. (2) "Forest lands" as used in this section, shall mean any land which supports a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-140.htm - 3K - Match Info - Similar pages
|