|
35-8A-105
Section 35-8A-105 Separate titles and taxation. (a) If there is any unit owner other than a
declarant, each unit that has been created, together with its interest in the common elements,
constitutes for all purposes a separate parcel of real estate. (b) If there is any unit owner
other than a declarant, each unit must be separately taxed and assessed, and no separate tax
or assessment may be rendered against any common elements for which a declarant has reserved
no development rights. (c) Any portion of the common elements for which the declarant has
reserved any development right may be separately taxed and assessed against the declarant,
and, if separately taxed and assessed, the declarant alone would be liable for payment of
those taxes. (d) If there is no unit owner other than a declarant, the real estate comprising
the condominium may be taxed and assessed in any manner provided by law. (e) All laws authorizing
exemptions or deductions from taxation shall be applicable to each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8A-105.htm - 1K - Match Info - Similar pages
12-19-272
Section 12-19-272 Court to award fees and costs against attorney or party who brought action
without substantial justification; voluntary dismissal. (a) Except as otherwise provided in
this article, in any civil action commenced or appealed in any court of record in this state,
the court shall award, as part of its judgment and in addition to any other costs otherwise
assessed, reasonable attorneys' fees and costs against any attorney or party, or both, who
has brought a civil action, or asserted a claim therein, or interposed a defense, that a court
determines to be without substantial justification, either in whole or part; (b) When a court
determines reasonable attorneys' fees or costs should be assessed it shall assess the payment
thereof against the offending attorneys or parties, or both, and in its discretion may allocate
among them, as it determines most just, and may assess the full amount or any portion thereof
to any offending attorney or party; (c) The court shall assess...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-19-272.htm - 2K - Match Info - Similar pages
40-7-33
Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book.
The tax assessor must make and enter in an assessment book, suitably ruled and substantially
bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments
made during each tax year, showing in separate columns the name of the owner, a description
of the real estate and improvements thereon, the assessed value thereof and the value of the
personal property assessed for taxation; and the assessor shall compute and enter opposite
the name of each taxpayer the aggregate amount of state, county, and special taxes with which
such taxpayer is charged, except as may otherwise be provided herein. When the hearing of
objection to assessments has been completed as herein provided, the tax assessor shall complete
the said book by making the proper entries therein, and foot up at the bottom of each page
the aggregate of all such taxes. When appeals have been taken to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-33.htm - 2K - Match Info - Similar pages
45-48-85.24
Section 45-48-85.24 Payment of tax required for issuance of fees. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the judge of probate until, the
ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the judge
of probate who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on files in his or her office. The license tag...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.24.htm - 1K - Match Info - Similar pages
40-10-125
Section 40-10-125 Redeeming lots and parcels without redeeming entire property - How redeemed.
A person desiring to redeem any separate lot or parcel of land as authorized by Section 40-10-124
must file with the judge of probate an application in writing, under oath, setting forth the
date of the decree, the name of the defaulting taxpayer against whom the same was rendered,
the description and character of each lot or parcel of land included in the decree and the
assessed value thereof, if separately valued in the assessment or, if not separately valued,
stating that fact and stating the assessed value of the whole of the lands, a description
of the lot or parcel which the applicant seeks to redeem and, if not separately valued in
the assessment, stating the value thereof at the time of the assessment and the nature of
his interest in such lot or parcel; and such applicant must deposit with the judge of probate
a sum of money which bears the same proportion to the amount of taxes,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-125.htm - 1K - Match Info - Similar pages
11-51-51
Section 11-51-51 Preparation, contents, and effect of receipt of tax collector. Upon collection
of taxes by the tax collector, he shall embrace in his receipt, required to be given as provided
by law in regard to state and county taxes, a statement of the amount of municipal taxes,
if any, paid on real estate, and municipal taxes, if any, paid on personal property
and, if any interest has accrued, a statement of the amount thereof paid. Such receipt shall
also show the tax year for which the municipal tax is paid and the municipality for which
the tax is paid, and such receipt shall be prima facie evidence that such taxpayer has paid
his municipal taxes for the year stated on real and personal property and other subjects
of taxation. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, ยง708.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-51.htm - 1K - Match Info - Similar pages
11-92C-13
Section 11-92C-13 Exemption from taxation. (a) Any authority formed under this chapter, a cooperative
district of which the authority is a constituent member, the sales, property, and income of
the authority or cooperative district, whether used by it or leased to others, all bonds issued
by the authority or cooperative district, the income from the bonds or from other sources,
the interest and other profits from the bonds inuring to and received by the holders thereof,
conveyances by and to the authority or cooperative district of which the authority is a member,
and leases, mortgages, and deeds of trust by and to the authority or the cooperative district
are exempt from all taxation in the state, inclusive of any ad valorem taxes or lodgings taxes
imposed by the State of Alabama, a municipality, or county. The authority is exempt from the
payment of any fees, taxes, or costs to the judge of probate of any county in connection with
its incorporation or with any amendment to its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92C-13.htm - 3K - Match Info - Similar pages
16-17A-15
Section 16-17A-15 Exemptions from taxation. Notwithstanding any provision of law to the contrary:
(1) Any indebtedness issued by an authority or a university affiliate, and the income therefrom,
including any profit from the sale thereof, shall be exempt from taxation by the state or
other governmental entity of the state. (2) All properties of an authority or a university
affiliate, whether real, personal, or mixed, and the income therefrom, shall be exempt
from any and all taxation by any governmental entity. (3) An authority shall not be obligated
to pay or allow to be paid any fees, taxes, costs, or charges of any nature to the Secretary
of State or to any judge of probate of any county in respect of the filing or recording of
any document. (4) The gross proceeds of the sale of any property used in the business or activities
of an authority, or in the acquisition, construction, renovation, or equipping of any health
care facilities for an authority or a university affiliate,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-17A-15.htm - 1K - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-25.htm - 5K - Match Info - Similar pages
45-23A-91.13
Section 45-23A-91.13 Exemption from taxation. The authority formed under this part, the property
and income of the authority (whether used by it or leased to others), all bonds issued by
the authority, the income from such bonds or from any other sources, the interest and other
profits from such bonds enuring to and received by the holders thereof, conveyances by and
to the authority, and leases, mortgages, and deeds of trust by and to the authority shall
be exempt from all taxation in the state. The authority shall not be obligated to pay any
fees, taxes or costs to the Judge of Probate of Dale County in connection with its incorporation
or with any amendment to its certificate of incorporation or otherwise or to any judge of
probate of any county in connection with the recording by it of any document or otherwise,
the authority being hereby exempted from the payment of any such fees, taxes, and costs. No
license or excise tax may be imposed by any authority with respect to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23A-91.13.htm - 1K - Match Info - Similar pages
|