|
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
45-10-170.43
Section 45-10-170.43 Notice. (a) When the county health department determines that the connection
of property to an available public sewerage system, whether publicly or privately owned, shall
be required, the property owner shall be given written notice at least 90 days prior to the
date upon which the connections shall be made by the county. The notice, which shall be sent
by certified mail, return receipt requested, addressed to the person or entity last assessed
for taxation of the property in the county, shall describe the property as shown on the rolls
of the tax assessor or revenue commissioner of the county, and shall advise that the county
is requiring the connection of the described property to the sewerage system, that if the
property owner does not obtain sewerage service within 90 days from the date of the notice,
the connection shall be made by the county; and that if the connection is made by the county,
all costs of the connection shall operate as a lien on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-170.43.htm - 2K - Match Info - Similar pages
40-8-3
Section 40-8-3 Rate of taxation - Allocation. There is hereby levied for the purpose and upon
the property hereinafter named and not specifically exempted from taxation annual taxes, as
follows: (1) For the maintenance of the public schools of this state, $.30 on each $100 of
the assessed value of taxable property. (2) For the relief of needy Confederate soldiers and
sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed
value of taxable property of which one percent of the gross amount collected will be expended
by the Alabama Historical Commission to provide for capital improvements and maintenance at
the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama. (3) For the use
of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable
property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §19; Acts 1975, No. 1187, p. 2319,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-3.htm - 1K - Match Info - Similar pages
18-1A-22
Section 18-1A-22 Offer to purchase at full appraised value; amount of compensation; written
statement and summary; waiver valuation. (a)(1) Before commencing a condemnation action, the
condemnor shall establish an amount based on an appraisal, except as otherwise provided in
subsection (e), which it believes to be just compensation therefor and promptly shall submit
to the owner an offer to acquire the property for the full amount so established. (2) The
amount may not be less than the condemnor's established amount of just compensation for the
property. (b) In a total taking, the condemnor shall disregard any decrease or increase in
the fair market value of the property caused by the project for which the property is to be
acquired or by the reasonable likelihood that the property will be acquired for that project,
other than normal depreciation. (c)(1) The amount of compensation to which the owners and
other parties interested therein are entitled may not be reduced or diminished...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/18-1A-22.htm - 3K - Match Info - Similar pages
40-7-11
Section 40-7-11 Failure to report improvements. Should any person making improvements on a
structure or building fail to report the same to the tax assessor as required above, a penalty
may be added to the assessed value of such improvements, and such penalty shall be arrived
at by taking 10 percent of the difference between the current assessed value as finally determined
and the prior year's assessed value of such structure or building. If a structure or building
has not been assessed heretofore, has no prior year's value and is unreported to the tax assessor
by the owner thereof, then a penalty of 10 percent of the current tax value as finally determined
of such structure or building may be added. (Acts 1951, No. 344, p. 632, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-11.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-261.09.htm - 1K - Match Info - Similar pages
45-37-248
Section 45-37-248 Sales tax abatements. (a) The Jefferson County Commission, by resolution
or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and
use taxes on purchases of tangible personal property and uses of taxable services that are
incorporated into an industrial development property in the county or a major addition to
an existing industrial development property in the county for any and all private use industrial
property that has been approved for abatement under the Tax Incentive Reform Act of 1992 prior
to May 6, 1998. Any such grant or ratification, or both, may be retroactively effective to
the date on which the abatement under the Tax Incentive Reform Act of 1992 was approved pursuant
to Section 40-9B-5. (b) The Jefferson County Commission shall have authority to provide Jefferson
County sales tax abatements on the retail sale of construction materials, supplies, and services
to persons or their authorized agent or contractor who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-248.htm - 1K - Match Info - Similar pages
11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
16-13-142
Section 16-13-142 County and city treasurer to certify estimated funds available. On or before
the first day of September, the county treasurer of each county and the city treasurer of
each city, the county tax assessor, or the official or officials in each county and city who
are charged by law with the responsibility of determining or estimating revenues to be available
for the operation of government in that county or city, shall certify in writing through the
county or city superintendent of education in charge of schools in that county or city to
the county or city board of education the assessed valuation of property on which taxes are
to be collected during the next fiscal year and the amount of school taxes which may reasonably
be expected to be derived from assessed valuations during that year. This official or these
officials shall also certify in writing through the county or city superintendent of education
to the county or city board of education the amount which may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-142.htm - 1K - 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
|