|
40-10-19
Section 40-10-19 Certificates of purchase - Delivery; contents. (a) As soon after the confirmation
of sale is made as may be practicable, the tax collector must make out and deliver to each
purchaser, other than the state, a certificate of purchase, which shall contain a description
of the real estate sold and show that the sum was assessed by the assessor, to whom assessed,
the date of assessment, for what year or years the taxes were due, the amount of taxes thereon,
the amount of and the name of the holder of each tax lien certificate related thereto, distinguishing
the amount due the state and county and for school purposes and to each holder of a tax lien
certificate and the fees and costs, that it was advertised and how long, that it was offered
for sale and at what time, who became the purchaser, at what price and the fact and date of
the confirmation of such sale. (b) In the event of the tax sale of owner-occupied property
that is taxed as Class III, the certificate shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-19.htm - 1K - Match Info - Similar pages
40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-7-13
Section 40-7-13 Assessment of property in possession of commission merchants and assignees
and consignees authorized to sell. Commission merchants and all persons trading and dealing
on commission, assignees and consignees authorized to sell and persons having in their possession
goods, wares, or merchandise belonging to another and subject to taxation in any county, city,
or town of Alabama, where said property is located, when the owner of the property does not
reside in the county, are deemed to be owners of the property in their possession for the
purpose of assessment, and unless such goods, wares, or merchandise have been otherwise listed
for taxation, the same shall be listed separately from any other goods, wares, or merchandise
owned by such person, firm, or corporation for taxation, and the name of the assignor or consignor
shall be listed on the return, the same shall be assessed for taxation to the person, firm,
or corporation who has such goods, wares, or merchandise in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-13.htm - 2K - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-25.htm - 5K - Match Info - Similar pages
40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-3-16
shall deem it necessary it may go or send or use agents or representatives in any county with
authority to act in an advisory capacity and in conjunction with the board of equalization
and perform other duties, with respect to the valuation and assessment of property for taxation,
as may be required of them. Agents or representatives of the Department of Revenue assigned
to any county or counties for the purpose of advising with the boards of equalization with
respect to valuing real and personal property for assessment for taxation shall have
the power and authority to inspect, review, value, and assess any property subject to taxation,
and the agents or representatives are authorized to fix values for assessment, subject to
the approval of the board of equalization of the county in which the property is located.
In cases where the agents or representatives have fixed a value for assessment, the value
must be entered on the tax return of the taxpayer showing the day and date when...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-16.htm - 7K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
45-4-120
Section 45-4-120 Countywide personnel system. (a) The County Commission of Bibb County may
establish and administer a countywide personnel system based on principles of human resource
management which shall include equity, fairness, and compliance with all applicable state
and federal laws. (b) As used in this section, the following words shall have the following
meanings: (1) APPOINTING AUTHORITY. All persons having the authority to hire, fire, and discipline
employees for their department. (2) CLASSIFIED EMPLOYEE. An individual who is assigned to
an on-going position, full or part-time, authorized by the county commission and whose salary
is paid with funds allocated by the county commission, regardless of the source of those funds,
and who is required initially to complete a probationary period. (3) COUNTY. Bibb County,
Alabama. (4) COUNTY COMMISSION. The governing body of Bibb County or any succeeding governing
system that may be established. (5) DISCIPLINARY ACTION. Suspension...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-120.htm - 9K - Match Info - Similar pages
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-4.htm - 11K - Match Info - Similar pages
40-5-14
Section 40-5-14 Levy and sale of personal property - Time; notice; location. After January
1 of each year, the tax collector must proceed, without delay, to levy upon the personal
property of delinquent taxpayers for the payment of their taxes and, after having first given
10 days' notice of the time and place of sale, with a description of the property to be sold,
by posting the same at three or more public places in the precinct of the residence of such
delinquent, either at the time of assessment or of the levy, or, if he is a nonresident of
the county, in the precinct in which the levy is made he must sell the same, or so much thereof
as may be necessary to satisfy the taxes, fees, and expenses of sale, including the expenses
of keeping the property and moving the same to the place of sale in front of the courthouse
of the county, or at the voting place, or at the residence of such delinquent, or at any other
place in the precinct in which such notice was posted, at public outcry...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-14.htm - 1K - Match Info - Similar pages
|