40-7-27
Section 40-7-27 Assessor to certify correctness of returns, notify Department of Revenue and deliver to board of equalization. When the assessor shall have completed his work of assessing, valuing, and equalizing property which has been listed for taxation in his county, and such valuation shall have been entered on the assessments lists, which shall not be later than the last Monday in February of each year, he shall certify over his signature to the correctness of his returns, showing valuations fixed by him, and he shall at once notify the Department of Revenue by certified or registered mail that he has completed his assessment, valuation, and equalization work and that the tax returns are ready for the review and inspection as provided for in this title. Such lists of property shall be by the assessor delivered to the board of equalization not later than the second Monday in March. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §57.)...
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40-7-40
Section 40-7-40 Plat books - Failure to comply with Sections 40-7-37 through 40-7-39. In the event the tax assessor shall fail to comply with the requirements of Sections 40-7-37 through 40-7-39 in any year, he shall forfeit to the State of Alabama the sum of $500, which may be collected by the state by an action upon his official bond. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §69.)...
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45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial charge levied as provided in Section 45-41-141.03 shall become due and payable on October 1 in the fiscal year of the county next succeeding the fiscal year during and for which such financial charge is so levied and shall become delinquent if not paid before the next succeeding January 1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make report of the unit or units of property owned by him or her to the tax assessor at the time fixed by law for making return of other property of such owner; and any owner whose property is generally exempt from property taxation or who is not otherwise required to make report or return to the tax assessor as aforesaid shall nevertheless at such time make report to the tax assessor of the unit or units of property owned by him or her, all as if such unit or units of property were subject to property taxation. The tax collector shall...
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45-9-241
Section 45-9-241 Office established. (a) Effective October 1, 1991, upon the approval of a majority of the electors of Chambers County, there is hereby created the office of county revenue commissioner for Chambers County. Such revenue commissioner shall be elected at the general election in 1990 and at the general election every six years thereafter, the same as the tax assessor and tax collector are now elected. (b) The offices of tax assessor and tax collector of Chambers County are hereby abolished effective upon the implementation of this section, and the revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or the tax collector of the county, including, but not limited to, the assessment of all real property for taxation, the collection of taxes and distribution of taxes according to law, the keeping of records, and the making of reports concerning assessments. (c) Subject to the approval of the Chambers...
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45-9-242.20
Section 45-9-242.20 Granting of exemptions. (a) Chambers County may henceforth grant county ad valorem exemptions, including real estate, equipment, and supplies for any manufacturing firm or facility that purchases or leases property for site location in the county, as that location is defined by the county tax assessor, and upon the terms and conditions as hereinafter provided for. (b) There shall be a five-year period of exemptions from payment of county ad valorem taxes for any manufacturing firm or facility that purchases or leases property for site location in Chambers County. (c) In order to qualify for the ad valorem tax exemptions, including real estate, equipment, and supplies, provided for in subsection (a), the manufacturing firm or facility must file an application with the county tax assessor. The application shall be subject to the approval of the Chambers County Commission and recorded by the tax assessor upon approval. (d) The exemption period shall be measured from...
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9-9-48
Section 9-9-48 Control and supervision of completed improvements; annual tax for repairs and maintenance; payment of costs of repairs and maintenance; injury, damage or obstruction of improvements. Whenever any improvement constructed under this article is completed, it shall be under the control and supervision of the board of water management commissioners. It shall be the duty of said board to maintain the levees, ditches, drains, watercourses, floodwater retarding structures and any other improvements in good repair, and for this purpose the board of water management commissioners may annually levy a tax on the lands benefited by the construction of such improvement in the same manner as other water management taxes are levied, not to exceed 10 percent of the assessed benefits in any one year, and the fund that is collected shall be used for repairing and maintaining the ditches, drains, watercourses, floodwater retarding structures and other improvements in perfect order;...
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15-13-153
Section 15-13-153 Value of property determined by approving authority. Any person having the authority to approve and accept property bail shall determine the sufficiency of the bail. As to the value of the property being pledged, the person may take into consideration any property appraisals, including the appraised value by the tax assessor office of the county, or any other documents presented by the owner of the property reflecting a value. The person may request the property owner to produce any documents or other forms which in his or her opinion may aid in the determination of sufficiency. The person may rely solely on the information provided in the affidavit provided by the owner without any verification. (Acts 1993, No. 93-677, p. 1259, §54.)...
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40-7-25.2
Section 40-7-25.2 Current use value of Class III property - Qualification procedure; appeal from denial of application; new owner required to reapply upon sale of property. (a) Any owner of eligible taxable property described in Section 40-7-25.1 may apply to have such property assessed for purposes of ad valorem taxation at the appropriate ratio of assessed value to the current use value of such property by filing a written application, in form as prescribed by the Department of Revenue, with the tax assessor of the county in which such property is located, on and after October 1 but not later than January 1 in any taxable year; provided, however, that with respect to assessments of eligible taxable property respecting the taxable year that began on October 1, 1981, such applications may be filed with the tax assessor not later than June 30, 1982. (b) The application form for qualification of real property as agricultural property shall set forth a description of the real property, a...
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45-41-141.09
Section 45-41-141.09 Exemption for certain dwellings. (a) Any person who is: (1) The owner of a dwelling that constitutes part of a homestead or a principal residence as those terms are used in subsection (d) of Section 40-9-19, and in Section 40-9-21, respectively, and (2) A person authorized, by virtue of any qualification of age, income, blindness, or disability described in subsection (d) of Section 40-9-19 or Section 40-9-21, to claim the homestead or similar exemption described therein (or in any successor statute to either thereof), (b) May elect to have such dwelling exempt from any financial charge levied hereunder with respect thereto by filing with the tax assessor a written application, in such form as the tax assessor may prescribe, at the same time that such owner files any application for exemption pursuant to either of the aforesaid sections of the code (or successor statute thereto); and such exemption hereunder shall be granted in the same manner and under the same...
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45-42-11
Section 45-42-11 Salaries; expense allowances. (a)(1) The following officers of Limestone County shall receive the following annual salaries to be paid from county funds in equal monthly installments: a. Chair, county commission $19,200 b. County commission members $13,200 c. Judge of probate $17,500 d. Tax assessor $15,700 e. Tax collector $15,700 f. Sheriff $19,000 g. Coroner $2,500 (2) Such salaries shall be in lieu of all other compensation heretofore provided by law and all fees, commissions, percentages, and other charges heretofore collected for the use of any of the above officers shall be collected and paid into the general fund of the county. (b) In addition to the salary provided the county commission members and county commission chair hereinabove, the county commission shall provide an expense allowance of eight hundred dollars ($800) annually for the office of county commissioner and county commission chair and an expense allowance of two hundred dollars ($200) monthly...
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