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45-36-241
Section 45-36-241 Relief from obligations incurred in relation to excessive homestead exemptions.
All laws to the contrary notwithstanding, the Tax Assessor of Jackson County, Alabama, is
hereby relieved from any monetary obligation incurred by the official as a result of carrying
out a directive from the county commission to grant excessive homestead exemptions to certain
property owners in the county during the tax collection year of 1982. The relief granted by
this section shall include in full any amount which the Department of Examiners of Public
Accounts has determined that the tax assessor is responsible for as a result of such directive.
(Act 85-442, p. 410, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.htm - 987 bytes - Match Info - Similar pages
11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92C-15.htm - 5K - Match Info - Similar pages
6-6-720
Section 6-6-720 Entry of summary judgment in favor of state against certain defaulters or sureties.
Summary judgment must be entered in favor of the state against the defaulters named in this
section and their sureties, or either, in any court of the county of their residence having
jurisdiction, on 10 days' notice, in the following cases: (1) Against any tax assessor for
making up a false or fraudulent assessment, in each case, for not more than $500, and such
tax assessor may also be imprisoned in the county jail for not exceeding three months; (2)
Against any county treasurer or county depositaries, or any officer or agency of the county
charged with the duty and custody of receiving and paying out county funds, for failing to
pay over the excess of purchase money as provided in the revenue law to the former owner of
any property sold for taxes, for not less than $200; (3) Against any judge of probate for
failing to make out and forward abstracts, reports, or returns according to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-6-720.htm - 1K - Match Info - Similar pages
40-11-4
Section 40-11-4 When taxes become due and payable. All taxes, unless otherwise provided by
law, shall become due and payable on October 1 in each year, and shall become delinquent if
not paid before January 1 succeeding, except in cases when parties have moved or are about
to move from the county, and except in cases when parties are closing out or going out of
business, and except in cases where insolvency is impending, and except in cases where goods,
wares, and merchandise are advertised for sale at auction, bankrupt, insolvent, assignment,
or fire sales, or where said goods, wares, and merchandise are advertised for sale for the
satisfaction of creditors, or as closing out or going out of business sales, or in any way
where a person is disposing of substantially all of his taxable property in the county, in
which cases such taxes shall become due and payable at once. Advertisements in the newspapers
or otherwise of a sale of any personal property as a closing out sale, fire sale,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-4.htm - 2K - Match Info - Similar pages
40-7-35
Section 40-7-35 Same abstracts of property contained in book. When the book of assessments
has been completed, the county tax assessor must without delay make out in triplicate, upon
forms to be furnished by the Department of Revenue, a complete abstract of all real and personal
property as contained in the assessment book of the county, identified by each public school
system of the county and listing the same for each public school system of the county therein,
showing the total amount and value of each class of taxable property, including specifically
the total amount and value of each class of taxable property defined in Section 40-8-1, as
amended, as Class III property that is appraised according to its current use value and the
total amount and value of such Class III property that is appraised according to its fair
and reasonable market value, property exempt from taxation and the amount of taxes of each
item, extended in a column; such abstract of assessment must be approved...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-35.htm - 2K - Match Info - Similar pages
45-43-170.04
Section 45-43-170.04 Solid waste disposal - Fees; public nuisances. (a) The Lowndes County
Commission shall by resolution provide for the orderly collection of fees charged under this
article. The county commission may establish a periodic payment system and is authorized to
purchase necessary supplies and materials and employ personnel necessary to effectuate any
such periodic payment system. Such periodic payment system may be effected by the county by
negotiating with any one or more public or private utilities providing service in the county
for the periodic billing of such fees and the collection thereof on behalf of the county by
one or more such utilities. Any delinquencies in any such payments shall entitle the county
to pursue any remedy provided in this article including the enforcement of any lien obtained
hereunder. The county may agree to pay reasonable compensation to any such utility for its
services in connection with the collection and payment to the county of all such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-170.04.htm - 6K - Match Info - Similar pages
45-48-241.30
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax
collector in Marshall County, with the approval of the county governing body, may issue mobile
home identification decals by mail, using the United States Postal Service, or its successor,
upon the written application of a resident/owner of a mobile home signed by the resident/owner
requesting the tax collector to issue the same by mail. (2) The fee for the issuance by mail
for the mobile home identification decals shall be the same fee charged in Marshall County
for the issuance of motor vehicle tags by mail. (b) The tax collector issuing the mobile home
identification decals under this section shall collect, prior to issuing the same, all taxes,
fees, and other charges as may be required by law to be collected by the tax collector, and
other charges on mobile home license tags and mobile home identification decals and shall
remit the same to the official charged by law with the duty of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-241.30.htm - 3K - Match Info - Similar pages
40-10-14
Section 40-10-14 Description of property in notices and entries. In all advertisements, any
notices of the proceedings in the probate court for the sale of land for taxes and of such
sales and all entries required to be made by the probate judge, tax collector or other officer,
initial letters, abbreviations and figures may be used to indicate townships, ranges, sections,
parts of sections, blocks and lots and dates and amounts; and, in estimating the cost of publication,
each amount, date or number and each initial letter or abbreviation shall be counted as a
word. In all advertisements for the sale of real estate, the notice shall state the precinct
in which the property is situated, except in those counties where the tax assessor is not
required to list the property by precincts; provided, that nothing herein contained shall
in anywise affect the collection of any taxes now due the state or any county therein or operate
to abate or discontinue any suit or action of any character...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-14.htm - 1K - Match Info - Similar pages
40-7-43
Section 40-7-43 Duties of assessor when he has reason to believe property may be removed or
otherwise escape taxation. When the tax assessor has reason to believe that any person whose
property has been or is due to be assessed for taxation, either for the current tax year or
any preceding year, has removed or is about to remove from the county, or that such person
is closing out or going out of business by selling or disposing of substantially all of his
personal property on which taxes would be due on the next following October 1, or where insolvency
is impending, or where goods, wares, or merchandise are advertised for sale at auction, bankrupt,
insolvent, assignment, or fire sale, or where goods, wares, or merchandise are to be sold
or advertised to be sold for the satisfying of creditors, he shall at once notify the tax
collector in writing, if the property has been assessed; and, if the property has not been
assessed, the assessor shall at once make an assessment against the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-43.htm - 1K - Match Info - Similar pages
45-2-261.09
Section 45-2-261.09 Assessment of uniform zoning fee. The county commission may levy upon the
owner of any real property located within any planning district in which a majority of the
qualified electors have voted in the affirmative in an election described in Section 45-2-261.07,
a uniform zoning fee not in excess of ten dollars ($10) per parcel of real property per year.
Upon the levy the Tax Assessor of Baldwin County shall assess the uniform zoning fee on the
real property subject to the uniform zoning fee within the planning district. The assessment
shall be collected by the Tax Collector of Baldwin County on annual ad valorem tax bills and
non-payment of the assessment shall constitute a lien on the assessed property. The uniform
zoning fee shall not be assessed for more than two years. The Tax Collector of Baldwin County
shall collect the fee and the proceeds therefrom shall be deposited in the General Fund of
Baldwin County to be expended exclusively for the purpose of...
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