40-29-90
Section 40-29-90 Jeopardy assessment - For income tax. (a) Termination of taxable period. If
the commissioner or his delegate finds that a taxpayer designs quickly to depart from the
State of Alabama or to remove his property therein, or to do any other act tending to prejudice
or to render wholly or partly ineffectual proceedings to collect the income tax for the current
or the preceding taxable year unless such proceedings be brought without delay, the commissioner
or his delegate shall declare the taxable period for such taxpayer immediately terminated,
and shall cause notice of such finding and declaration to be given the taxpayer, together
with a demand for immediate payment of the tax for the taxable period so declared terminated
and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether
or not the time otherwise allowed by law for filing return and paying the tax has expired;
and such taxes shall thereupon become immediately due and payable. In...
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40-7-71
Section 40-7-71 Department to certify that county property appraised at fair market value;
basis for equalization of assessments; values subject to review; hearing of complaints; appeals;
compensation of members of county board of equalization. Where the property of a county has
been appraised at its fair and reasonable market value as required by this division to the
reasonable satisfaction of the Department of Revenue, this fact shall be certified to the
county board of equalization and to the tax assessor of such county, and such values shall
be the basis for the equalization of the assessments for ad valorem taxes in such county for
the next tax year. The fair and reasonable market values certified shall be prima facie correct
for assessments for such tax year, but shall be subject to review by the county board of equalization
which after a hearing of the complaint of a property owner shall fix the fair and reasonable
market value at the amount it deems to be proper. The county...
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11-53B-12
Section 11-53B-12 Certificate of warning to redeem. At any time after an assessment sale deed
has been recorded in the office of the judge of probate of the county in which the property
therein described lies and after expiration of the fixed two-year period of redemption allowed
by Section 11-53B-10, any person may apply to the judge of probate for the certificate of
warning to redeem, which references the recorded volume and page number of the deed to be
recorded in the real estate records, in substantially the following form: "I hereby certify
that on or prior to the date of this certificate, I mailed a certified copy of the deed here
recorded, together with notice that the same is here recorded, and a warning to redeem to
each of the one or more persons other than the grantee in said deed, to whom the property
therein described was last finally assessed for ad valorem taxation at the address of each
such person as shown by said ad valorem tax assessment records. This ___ day of...
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40-10-188
Section 40-10-188 Record of tax lien auctions and sales. The tax collecting official shall
make a correct record of all auctions and sales of tax liens in a durable book or an electronic
file, which shall be known as the record of tax lien auctions and sales, containing all of
the following: (1) The date of auction or sale. (2) A description of each parcel and uniform
parcel number on which a tax lien was auctioned or sold. (3) The year of assessment to which
the tax lien relates. (4) The name and address of the property owner for whom the property
was assessed, if known. (5) The name and address of the original purchaser of the tax lien.
(6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which
relate to the year of assessment, as described in Section 40-10-187, as of the date of the
auction or sale of the tax lien to the original purchaser. (7) The interest rate bid on by
the purchaser at the tax lien auction or as agreed by the purchaser at the...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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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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45-21A-10.04
Section 45-21A-10.04 Jurisdiction of Brantley Municipal Court; hearings; liability; evidence
and procedure; defenses. (a) The Brantley Municipal Court is vested with the power and jurisdiction
to hear and adjudicate the civil violations provided for in this article and to issue orders
imposing the civil fines and costs set out in this article. (b) A person who receives a notice
of violation may contest the imposition of the civil fine by submitting a request for a hearing
on the adjudication of the civil violation, in writing, within 15 days of the 10th day after
the date the notice of violation is mailed. Upon receipt of a timely request, the city shall
notify the person of the date and time of the adjudicative hearing by U.S. mail. (c) Failure
to pay a civil penalty or to contest liability in a timely manner is an admission of liability
in the full amount of the civil fine assessed in the notice of violation. (d) The civil fine
shall not be assessed if, after a hearing, the Brantley...
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45-37A-331.35
Section 45-37A-331.35 Jurisdiction of Midfield Municipal Court; hearings; liability; evidence
and procedure; defenses. (a) The Midfield Municipal Court is vested with the power and jurisdiction
to hear and adjudicate the civil violations provided for in this subpart and to issue orders
imposing the civil fines and costs set out in this subpart. (b) A person who receives a notice
of violation may contest the imposition of the civil fine by submitting a request for a hearing
on the adjudication of the civil violation, in writing, within 15 days of the 10th day after
the date the notice of violation is mailed. Upon receipt of a timely request, the city shall
notify the person of the date and time of the adjudicative hearing by United States mail.
(c) Failure to pay a civil penalty or to contest liability in a timely manner is an admission
of liability in the full amount of the civil fine assessed in the notice of violation. (d)
The civil fine shall not be assessed if, after a hearing, the...
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45-41A-41.05
Section 45-41A-41.05 Power and jurisdiction of municipal court; contesting liability; fines
and costs; affirmative defenses. (a) The Opelika Municipal Court is vested with the power
and jurisdiction to hear and adjudicate the civil violations provided for in this part, and
to issue orders imposing the civil fines and costs set out in this part. (b) A person who
receives a violation may contest the imposition of the civil fine by submitting a request
for a hearing on the adjudication of the civil violation, in writing, within 15 days of the
10th day after the date the notice of violation is mailed. Upon receipt of a timely request,
the city shall notify the person of the date and time of the adjudicative hearing. (c) Failure
to pay a civil penalty or to contest liability in a timely manner is an admission of liability
in the full amount of the civil fine assessed in the notice of violation. (d) The civil fine
and court costs shall not be assessed if, after a hearing, the Opelika...
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45-42A-24.03
Section 45-42A-24.03 Abatement of nuisance by municipal employees and agents; liability for
expenses. (a) If the owner fails, neglects, or refuses to abate the nuisance, or the nuisance
is not otherwise abated, (1) within the time permitted to do so as stated in the enforcing
official's notice, where such notice was not suspended by the request for a hearing before
the administrative official; or (2) within the time permitted to do so as stated in the administrative
official's written determination, then the city may enter upon the property and abate the
nuisance using its own forces, or it may provide by contract for the abatement. However, if
an appeal has been taken to the circuit court as provided in subsection (h) of Section 45-42A-24.02,
then the city may not abate the nuisance until the determination or judgment authorizing abatement
becomes final as provided by law. (b) Upon completion of the abatement work performed by the
city, including work by contractors employed by the...
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