11-3-11
Section 11-3-11 Powers and duties generally. (a) The county commission shall have authority: (1) To direct, control, and maintain the property of the county as it may deem expedient according to law, and in this direction and control it has the sole power to locate the courts in the rooms of the courthouse and to designate the rooms to be occupied by the officers entitled to rooms therein, including the circuit judge if resident in the county, and to change the location of the courts and the designation of the rooms for officers as it may deem best and most expedient, and this shall be done by order of the county commission entered upon the minutes of the county commission at a regular meeting of the county commission. In the event the courthouse is inadequate to supply office rooms for such officers, the county commission may lease such office rooms in a convenient location in the county site and pay the rental from the county fund. (2) To levy a general tax, for general county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.htm - 9K - Match Info - Similar pages
11-81-246
Section 11-81-246 Assessment lien; enforcement. (a) An assessment under this article and any interest or penalties on the assessment: (1) Is a lien against the real property on which the assessment is imposed from the date on which the notice of contractual assessment is recorded. (2) Subject to the requirement in Section 11-81-245(a)(1) to obtain and record in the proper recording office an executed consent and subordination agreement from existing mortgagees and other lienholders, has the same priority status as a lien for any other ad valorem or non-ad valorem tax. (3) Is a lien that runs with the real property, and the portion of the assessment under the assessment contract that has not yet become due is not eliminated by foreclosure of a property tax lien. (b) The assessment lien may be enforced by the local government in the same manner that an ad valorem or non-ad valorem tax lien against real property may be enforced by the local government with all redemption rights provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-246.htm - 2K - Match Info - Similar pages
40-1-3
Section 40-1-3 Lien for taxes - Date of lien. From and after October 1 of each year, when property becomes assessable the state shall have a lien upon each and every piece or parcel of property owned by any taxpayer for the payment of all taxes which may be assessed against him and upon each piece and parcel of property real or personal assessed to owner unknown, which lien shall continue until such taxes are paid, and the county shall have a like lien thereon for the payment of the taxes which may be assessed by it; and, if such property is within the limits of a municipal corporation, such municipal corporation shall have a like lien thereon for the payment of the taxes which may be assessed by it. These liens shall be superior to all other liens and shall exist in the order named, and each of such liens may be enforced and foreclosed by sale for taxes as provided in this title, or as other liens upon property are enforced, except as otherwise provided by laws. (Acts 1935, No. 194,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-3.htm - 1K - Match Info - Similar pages
40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book, as speedily as practicable the judge of probate shall issue a notice addressed to each person against whom any unpaid taxes are assessed as shown by such book, substantially in the following form: "State of Alabama, (give name of county) county, to (give name of taxpayer): The tax collector has filed in my office a list of delinquent taxpayers, and of real estate upon which taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of taxes) with costs added. This is to notify you to appear before the probate court of said county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and there to show cause, if any you have, why a decree for the sale of property assessed for taxation as belonging to you should not be made for the payment of the taxes thereon and fees and costs. (Here probate judge's signature). Judge of probate." Such notice must...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-4.htm - 3K - Match Info - Similar pages
40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than ad valorem taxes, neglects or refuses to pay the same the amount, including any interest, penalty, additional amount, or addition to such tax, together with any costs which may accrue in addition thereto, shall be a lien in favor of the State of Alabama upon all property and the rights to property, real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the time the assessment list, return therefor or the payment thereof, as the case may be, was due to have been filed with or made to the Department of Revenue or other agency of the state or county and shall continue until the liability for such amount is satisfied or becomes unenforceable by reason of the lapse of time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course of trade, or conventional judgment creditor with an actual money judgment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-2.htm - 4K - Match Info - Similar pages
40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional amount, addition to tax, or assessable penalty together with any costs that may accrue in addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights to property, whether real or personal, tangible or intangible, belonging to such person. The Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file with the Department of Revenue a bond in double the amount of the lien filed, with surety or sureties to be either a surety company authorized to do business in Alabama or such individual property owners, not less than three in number, as are recommended by the judge of probate of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - Match Info - Similar pages
40-1-7
Section 40-1-7 Liability of agents for taxes. When taxes are levied on the gross or net receipts of any person, company, corporation, or association doing business in this state by any agent, such agent shall be personally liable for such taxes, and the tax collector may collect the same from such agent by garnishment or by the seizure and sale of any personal property belonging to him, as if such taxes were assessed against him. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง887.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-7.htm - 793 bytes - Match Info - Similar pages
35-11-44
Section 35-11-44 Place of filing. (a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with this division. (b) Notices of federal liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the judge of probate of the county in which the real property subject to the liens is situated. (c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows: (1) If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as those entities are defined in the internal revenue laws of the United States, in the office of the Secretary of State; (2) If the person against whose interest the lien applies is a trust...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-11-44.htm - 1K - Match Info - Similar pages
40-10-11
Section 40-10-11 Decree of sale. If service of such notice is perfected 10 days before the commencement of the term to which the same is returnable, the cause shall stand for trial at such term; and if no defense is interposed or if interposed and on trial thereof the same is adjudged insufficient in law or is not sustained by the evidence adduced, the probate court shall make and enter on such book or docket, a decree of sale substantially in the following form: "It appearing to the court that the taxes have been assessed against the person mentioned in this cause (or if the assessment is to owner unknown that the taxes have been assessed on real estate mentioned in this cause) to the amount of (state amount here) dollars for the year ___, and that the same are still due and unpaid or have been paid by the holder of a tax lien certificate, and it further appearing that notice of this proceeding has been given as required by law, and no valid defense has been interposed against...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-11.htm - 2K - Match Info - Similar pages
40-10-5
Section 40-10-5 Notice to taxpayer - When assessment is "owner unknown." When any assessment is made to an "owner unknown," notice must be given by publication once a week for three successive weeks in a newspaper published in the county, or if no newspaper is published therein, by posting the same at the courthouse of the county for three weeks, substantially in the following form: "The State of Alabama. (Here give name of county) County. To whom it may concern: Take notice that the tax collector has filed in my office a list of delinquent taxpayers and of real estate upon which taxes are due, and therein is reported as assessed to 'owner unknown' the following real estate, to-wit: (here insert descriptions). This is to notify you to appear before the probate court of this county, at the next term thereof, commencing on Monday, the_____ day of _____, 2__, then and there to show cause, if any you have, why a decree for sale of said real estate should not be made for the payment of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-5.htm - 1K - Match Info - Similar pages
|