40-7-46
Section 40-7-46 Appeals - Notice. Any taxpayer desiring to appeal under Section 40-7-45 shall file with the officer, board, or commission, or some member thereof, a notice in writing that he appeals to the circuit court, together with a bond in the sum of $100, with at least one solvent surety, payable to the State of Alabama, conditioned to prosecute such appeal to effect and, upon failure so to do, to pay all costs and damages which may be adjudged against him by the circuit court on such appeal; the bond to be approved by the probate judge or circuit clerk of the county. (Code 1923, §6097; Code 1940, T. 51, §75.)...
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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
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence in the fairness of the state tax system, the state shall provide an independent agency with tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer has had a full opportunity to attempt settlement with the Department of Revenue based, among other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal within the executive branch of government, this chapter provides taxpayers with a means of resolving controversies that insures both the appearance and the reality of due process and fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review; appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount of any business license tax reported on or remitted with a business license remittance form is incorrect, if no business license remittance form is filed within the time prescribed, or if the information provided on the form is insufficient to allow the taxing jurisdiction to determine the proper amount of business license tax due, the taxing jurisdiction may calculate the correct amount of the tax based on the most accurate and complete information reasonably obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the correct amount of business license tax, including any applicable penalty and interest. Nothing contained herein shall limit or restrict a municipality's right to seek injunctive relief under Section 11-51-150, et seq. (b) If the amount of business license tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
45-37-40.04
Section 45-37-40.04 License - Application; hearings; appeals; fees. (a) Every applicant for a barbers license, apprentice barbers license, barber teacher license, scalp specialist license, or a license to operate a barber shop or barbers college, or other like business, shall apply therefor in writing on blanks prepared or furnished by the barbers commission. It shall be accompanied by the recommendation of at least two barbers doing business in the county, not related to the applicant, certifying that the applicant is of good reputation, is qualified to practice the profession of barbering, and recommending that a license be granted. The application shall be accompanied by the application fee hereinafter provided, and a certificate of a reputable doctor certifying that the applicant has no communicable, contagious, or infectious disease. Should the application not be approved, one-half the fee filed therewith shall be refunded to the applicant and one-half thereof shall be retained by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-40.04.htm - 8K - Match Info - Similar pages
37-1-126
Section 37-1-126 Superseding order - Order of stay or supersedeas. An appeal to the Circuit Court of Montgomery County shall not stay or supersede the order or action of the commission appealed from. Subject to the provisions of this subdivision, the circuit court may, upon hearing and notice, and after consideration of the testimony taken before the commission, stay or supersede the order or action of the commission. (1) If the appeal to the circuit court is from an order of the commission reducing or refusing to increase rates, fares or charges, or any of them, or any schedule or part or parts of any schedule, of such rates, fares or charges, the circuit court shall not direct or order a supersedeas or stay of the action or order appealed from without requiring, as a condition precedent to the granting of such supersedeas, that the utility applying for the same shall execute and file with the clerk of said court a bond which shall be as provided in this subdivision. (2) If the...
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45-37-243.08
Section 45-37-243.08 Appeals from assessments. Whenever any taxpayer who has duly appeared and protested a final assessment made by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties is dissatisfied with the assessment finally made, he or she may appeal from the final assessment to the circuit court of the county, sitting in equity, by filing notice of appeal with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties and with the register of the court within 30 days from the date of the final assessment, and in addition thereto by giving bond conditioned to pay all costs, such bond to be filed with and approved by the register of the court. All provisions of Section 40-2A-7, as presently drawn or as hereafter amended, pertaining to payment of an assessment unless a supersedeas bond shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.08.htm - 1K - Match Info - Similar pages
45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose of convenience and brevity this act shall be known and referred to as the Expeditious and Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an appeal under this section from a decision or ruling of the board of equalization fixing the market value of the real property, Section 40-3-25 shall not be applicable to such appeal but in the event the taxpayer pays his or her taxes before a final decree in the case and is entitled to a refund then that portion of the section providing for a refund to the taxpayer shall be applicable or in the event of an increase the increase shall be payable as provided in the sections. (c) An appeal may be taken under this section from a decision of the board of equalization fixing the market value of real property, to the circuit...
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40-10-25
Section 40-10-25 Appeal from decree. From any decree rendered by the probate court for the sale of real estate for the payment of taxes, the defendant in the cause or the state, in behalf of itself and the county, may appeal to the circuit court of the county within 30 days after the rendition of the decree. If the defendant appeals, he must execute a bond in double the amount of the decree, payable to the State of Alabama, with sufficient surety to be approved by the judge of probate, and conditioned that he will prosecute the appeal to effect and pay such judgment as the appellate court may render thereon; but the state shall not be required to execute any bond. The district attorney shall represent the state on such appeal, and of the pendency thereof the judge of probate must give him notice in writing; and on appeal by the state, notice thereof shall be given the defendant, as in other cases of appeal from the court to the circuit court, such appeal must be tried de novo, upon an...
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11-72-10
Section 11-72-10 Appeals. Any person aggrieved by any decision of any officer or agent of the commission to whom its duties are delegated, or of any decision of the commission may appeal to the city council of the Class 2 municipality under any such rules and regulation as the city council may adopt. Any person aggrieved by any decision of the city council may, within 15 days thereafter, appeal to the circuit court of the county in which the Class 2 municipality is located, by filing with the city council a written notice of appeal and making and filing with the clerk of the court a bond approved by the clerk conditioned to pay the costs of the appeal. The hearing and trial in the circuit court shall be de novo. No appeal shall authorize any person to take any action pending appeal, application for which has been denied by the Tree Commission or city council. (Act 2015-116, §2(10).)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-72-10.htm - 1K - Match Info - Similar pages
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