|
9-13-103
Section 9-13-103 Proceedings as to persons designing to engage in acts prejudicial to collection
of taxes, etc. If the department finds that a person liable for taxes under any provisions
of this article designs quickly to depart from the state or to remove his property therefrom,
or to conceal himself or his property therein or to do any other act tending to prejudice
or to render wholly or partly ineffectual proceedings to collect such tax unless such proceedings
are brought without delay, the department shall cause notice of such finding to be given such
person together with a demand for an immediate return and immediate payment of such taxes.
Thereupon such taxes shall become immediately due and payable. If such person is not in default
in making such return or paying any taxes prescribed by this article and furnishes evidence
satisfactory to the department under regulations to be prescribed by the department that he
will duly return and pay the taxes to which the department's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-103.htm - 1K - Match Info - Similar pages
11-67-62
Section 11-67-62 Notice. (a) After the passage of the resolution, notice of a public hearing
on the matter shall be given by certified mail, return receipt requested, mailed 21 days prior
to the date of the hearing and shall inform the owner of the time, date, and place of the
hearing and the reason for the hearing. The notice shall be mailed to the owner of the property
as the information appears on record in the office of the tax assessor. (b) All notices shall
carry a list of names of persons or private contractors, or both, who perform the work and
are registered with the municipal clerk. The names shall not constitute a recommendation and
the failure to include a list shall in no way affect the operation of this article. (c) Notice
shall also be given by publication in a newspaper of general circulation published in the
municipality once a week for two consecutive weeks, or if no newspaper is published in the
municipality, notice shall be posted in three public places located in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-67-62.htm - 3K - Match Info - Similar pages
27-2-32
Section 27-2-32 Hearings - Appeals. (a) An appeal from the commissioner shall be taken only
from an order on hearing, or as to a matter on which the commissioner has refused or failed
to hold a hearing after demand therefor under Section 27-2-28 or as to a matter as to which
the commissioner has refused or failed to make his order on hearing as required by Section
27-2-31. Any person who was a party to such hearing or whose pecuniary interests are directly
and immediately affected by any such refusal or failure to grant or hold a hearing and who
is aggrieved by such order, refusal, or failure may appeal from such order or as to any such
matter within 30 days after: (1) The order on hearing has been mailed or delivered to the
persons entitled to receive the same; (2) The commissioner's order denying rehearing or reargument
has been so mailed or delivered; (3) The commissioner has refused or failed to make his order
on hearing as required under Section 27-2-31; or (4) The commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-2-32.htm - 4K - Match Info - Similar pages
37-11C-3
Section 37-11C-3 Standards for approval of qualified railroad rehabilitation expenditures;
application for tax credits; completion of project; tax credit certificate; fees; annual report.
(a) By December 1, 2019, the Department of Commerce shall develop standards for the approval
of qualified railroad rehabilitation expenditures for which a tax credit is being sought.
The standards shall consider the availability of additional public or private funding for
the project, the expected completion time of the project, and the anticipated impact of the
project on usage of the railroad infrastructure. (b) Prior to beginning any qualified railroad
rehabilitation work, the eligible taxpayer shall submit an application and rehabilitation
plan to the department and an estimate of the qualified railroad rehabilitation expenditures
under the rehabilitation plan; provided, however, the eligible taxpayer, at its own risk,
may incur qualified railroad rehabilitation expenditures no earlier than six...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11C-3.htm - 5K - Match Info - Similar pages
40-7-9.1
Section 40-7-9.1 Correction of error made in assessment, computation, etc.; collection and
refunds due to errors. Whenever an error is found in the assessment, computation, or calculation
of the amount of ad valorem taxes, penalties, or fees due thereon; or any mechanical error
is found in the tax return, listing, and valuing of property upon assessments legally made
or upon collections based thereon; the official charged with assessing and/or collecting such
taxes, penalties, or fees is hereby authorized to correct the same in his records; provided,
however, he shall file in the record the proper evidence to support his action. In the case
of a tax assessor, he shall immediately certify same to the tax collector for collection,
or if a refund of taxes is due, the tax collector shall refund said taxes out of the next
moneys collected. In the case where the same official assesses and collects the taxes, he
shall make the corrections herein authorized and collect any additional sums due,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-9.1.htm - 1K - Match Info - Similar pages
11-2-1
Section 11-2-1 Bonds requirements. (a) For the purposes of this chapter, the following words
have the following meanings: (1) COUNTY EMPLOYEE. An employee or clerk, deputy, or employee
in any county office, but shall not mean an employee of the county board of education. (2)
COUNTY OFFICIAL or COUNTY OFFICER. A county commissioner, county taxing official, judge of
probate, sheriff, coroner, or constable. (3) COUNTY TAXING OFFICIAL. A tax assessor, tax collector,
revenue commissioner, license commissioner, or other person charged by law in a county with
the assessing or collecting of taxes. (b) All county officials of all counties in this state
and any county employee designated by law or the county commission shall be required to execute
official bonds for the faithful performance of their duties and such additional official bonds
as from time to time the public interest may demand and as may be required by the provisions
of law. Except for a local taxing official executing bond...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-2-1.htm - 2K - Match Info - Similar pages
12-13-23
Section 12-13-23 Declaration of residence. (a) For the purposes of this section, the following
words shall have the following meanings: (1) DECLARATION OF RESIDENCE. Any written document
which conveys a person's intention to designate any place within this state as his or her
place of residence. (2) PERSON. Whether used in the singular or plural form, a natural person
who is a citizen of the United States. When used in reference to the designation of a place
of residence, the word "person" shall include any dependent minor child of a person.
(3) PLACE or PLACE OF RESIDENCE. A physical location which is capable of habitation and may
be described in any way reasonably calculated to locate the same. (4) RESIDENT. A lawful citizen
of this state for all legal purposes other than registration to vote or qualification for
elected office. (b) Any person who is absent from this state on military duty, eleemosynary
journey, mission assignment, or other similar venture may designate any place...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-13-23.htm - 3K - Match Info - Similar pages
40-10-74
Section 40-10-74 Right of purchaser or assignee to possession; redemption when lien is recorded.
Any purchaser of lands at a tax sale other than the state or anyone claiming under him shall
be entitled to possession of said lands immediately upon receipt of certificate of sale from
the tax collector; and, if possession is not surrendered within six months after demand therefor
is made by said purchaser or his assignee, the said purchaser or his assignee may maintain
an action in ejectment or a statutory real action in the nature of ejectment, or other proper
remedy for the recovery of the possession of the lands purchased at such sales and shall be
entitled to hold the possession thereof on recovery, subject, however, to all rights of redemption
provided for in this title. If the mortgage or other instrument creating a lien under which
a party seeks to redeem is duly recorded at the time of said tax sale, the said party shall,
in addition to the time in this title specified, have the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-74.htm - 2K - Match Info - Similar pages
40-23-75
Section 40-23-75 Deposit of security. The department, whenever it deems it necessary to insure
compliance with the provisions of this article, may require any person subject thereto to
deposit with it such security as the department may determine. The same may be sold by the
department at public auction if it becomes necessary so to do in order to recover any tax,
or any amount herein required to be collected, interest or penalty due. Notice of such sale
may be served upon the person who deposited such security personally or by certified or registered
mail; if by mail, service shall be made by certified or registered notice, return receipt
requested, addressed to the person at his address as the same appears in the records of the
department. Upon any such sale, the surplus, if any, above the amounts due under this article
shall be returned to the person who deposited the security. (Acts 1939, No. 67, p. 96; Code
1940, T. 51, ยง799.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-75.htm - 1K - Match Info - Similar pages
45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. The
county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-240.20.htm - 5K - Match Info - Similar pages
|