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40-14A-32
Section 40-14A-32 (Repealed for taxable years beginning on or after January 1, 2002.) Exemptions.
The tax levied by this article shall not apply to: (1) Financial institutions, as defined
in Section 40-16-1, that are subject to the provisions of Chapter 16 as to the excise taxes
levied on financial institutions; (2) Insurance companies that are subject to the premium
taxes levied by Chapter 4A of Title 27; (3) Corporations, limited liability entities, companies,
or associations whose property is assessed for taxation pursuant to the provisions of Chapter
21 and are also obligated to serve the general public; (4) Real estate investment trusts as
defined in Chapter 13 of Title 10; and (5) Any corporation organized as a not-for-profit corporation
that does not engage in any business other than holding title to property and paying the expenses
thereof, including, without limitation, a property owner's association or a corporation organized
solely to hold title to property on a temporary...
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45-16-140.02
Section 45-16-140.02 Fire protection service fee. - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in Coffee County a
fire protection and emergency medical service fee of thirty dollars ($30) per year for each
dwelling and commercial building. (b) For the purposes of this article, a dwelling shall be
defined as any building, structure, or other improvement to real property used or expected
to be used as a dwelling or residence for one or more human beings including, but not limited
to: (1) Any building, structure, or improvement assessed, for the purposes of state and county
ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A
duplex or an apartment building. (3) Residential property used to generate rental income.
(4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) A building, structure, or other...
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45-2-221.05
Section 45-2-221.05 Application form. Applicants submitted for historic district or preservation
district designation need be of no particular form, but shall contain the following information:
(1) The name, address, and telephone number of the applicant. If applicant is a group or organization,
include the name of the person who is to be contacted with respect to the application. (2)
A written description of the proposed district, including present land use and general location,
and of the structures and sites within the district, their condition, appearance, etc. (3)
A map or other graphic description of the proposed district. (4) The legal description of
the proposed district. (5) The historic, architectural, or other significance of the proposed
district. (6) A one page petition for each property owner within the proposed district, whether
the property owner signed in support or opposition or was nonresponsive to the petitioned
cause. a. For the purpose of this part, each parcel of...
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45-2-221.09
Section 45-2-221.09 Form of application for rescission. Applications submitted for rescission
of a historic district or preservation district designation need be of no particular form,
but shall contain the following information: (1) The name, address, and telephone number of
the applicant. If applicant is a group or organization, include the name of the person who
is to be contacted with respect to the application. (2) A written description of the district,
including present land use and general location. (3) A written and detailed description of
the reasons to be considered for rescission of the district designation. (4) A map or other
graphic description of the district. (5) The legal description of the district. (6) A one
page petition for each property owner within the district, whether the property owner signed
in support or opposition or was nonresponsive to the petitioned cause. a. For the purpose
of this part, each parcel of land is considered to have a single owner whether...
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45-3-140.03
Section 45-3-140.03 Fire protection service fee - Levy; definitions; exemption. (a) There is
levied on the owner of each residence or dwelling in Barbour County, a fire protection service
fee of thirty dollars ($30) per year and on each commercial business at a specified location,
a fire protection service fee of seventy-five dollars ($75) per year. (b) For purposes of
this article, a "residence or dwelling" shall be defined as any building, structure,
or other improvement to real property used or expected to be used as a dwelling or residence
for one or more human beings, including, but not limited to: (1) Any building, structure,
or improvement assessed, for the purposes of state and county ad valorem taxation, as "Class
III" single-family owner-occupied residential property. (2) Any mobile home or house
trailer used or expected to be used as a dwelling or residence for one or more human beings.
(c) Any buildings, structure, or other improvement shall be classified as a "dwelling"...
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45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in those portions
of Houston County located outside the corporate boundaries of the City of Dothan a fire protection
service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one or more human beings, including, but
not limited to, (1) such a building, structure, or improvement assessed for purposes of state
and county ad valorem taxation, as Class III single-family owner-occupied residential property,
(2) a duplex or an apartment building, (3) residential property used to generate rental income,
and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) Any such building,...
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45-39-140.02
Section 45-39-140.02 Fire protection service fee - Levy; definitions; exemptions. (a) There
is hereby levied on the owner of each residential dwelling and on the owner of each business
or commercial building or facility located in those portions of Lauderdale County located
outside the corporate boundaries of the City of Florence a fire protection service fee of
fifty dollars ($50) per year. (b) For the purposes of this article a dwelling shall be defined
as any building, structure, or other improvement to real property used or expected to be used
as a dwelling or residence for one or more human beings, including specifically and without
limiting the generality of the foregoing, any such building, structure, or improvement assessed,
for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied
residential property, a duplex or an apartment building, and any mobile home or house trailer.
Any such building, structure, or other improvement shall be...
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11-67-4
Section 11-67-4 Notice to owner of public hearing; contents; publication in newspaper; posting
of signs and form thereof. After the passage of said resolution, notice of a public hearing
on the matter shall be given by certified mail, return receipt requested, mailed 30 days prior
to the date of said hearing and shall inform the owner of the time, date, and place of said
hearing and reason therefor. Said notice shall be mailed to the owner of said property as
same appears of record in the tax assessor's office for Mobile County. All notices shall carry
a list of names of persons and/or private contractors who perform such work and are registered
with the city clerk. Such names shall not constitute a recommendation and the failure to include
such a list shall in no wise affect the operation of this article. Notice shall also be given
by publication in a newspaper normally read by all segments of the population published in
Mobile County once a week for two consecutive weeks, or if no...
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40-5-6
Section 40-5-6 Fees for demand on delinquent taxpayers and for levy and sale of property. For
making actual demand on delinquent taxpayers, the collector shall be entitled to receive a
fee of $5 from each taxpayer on whom such demand is made, which shall be charged against such
taxpayer and collected for the use of the collector in the same manner and by the same means
as taxes are collected, but he shall charge only one fee against each taxpayer. For making
a levy on and sale of personal property for the collection of taxes, the collector shall be
allowed a fee of $5 to be collected out of the property, and, in addition thereto, he shall
be authorized to collect out of such property the actual expenses of keeping and moving the
same to the place of sale. The collector may sell any personal property levied on at any place
in the precinct that he may determine or may move the same to the courthouse of the county
for sale. For the levy on and sale of a tract, parcel, or lot of land...
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40-7-24
Section 40-7-24 Failure to make return of gross or net receipts or commissions from business.
When any person or any company, corporation, or association existing under the laws of this
state, or under the laws of any other state or country, doing business in this state is required
to make to the assessor returns of the gross or net receipts or commissions of such business,
and such returns are not made within the time required by law, but shall remain in default
for the space of 10 days thereafter, the assessor, after notice to the party required to make
such returns or, if he is absent from the county, without notice, shall upon the best information
he can obtain list and make up such returns upon the proper blank, describing the property
to be assessed as other items of property are described, noting thereon the failure of the
owner after notice to make such return and the accrual of a penalty of 10 percent of the taxes
to be assessed thereon. (Acts 1935, No. 194, p. 256; Code 1940,...
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