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11-51-48
Section 11-51-48 Computation and entry in assessment book of amount of property tax
owed by taxpayer. After the municipal taxes have been levied by the council, board of commissioners,
or other governing body of such municipalities and certified to the tax assessors of the counties
in which the same are situated for the next succeeding tax year beginning on the next succeeding
October 1, the assessor must compute the amount thereof at the rate levied by the council,
board of commissioners, or other governing body of such municipalities as shown by the certified
copy furnished the assessor of the resolution or ordinance passed which will be owing by each
taxpayer on the assessed value of the property for the then current state tax year and enter
the same in the books of assessment required to be made by the assessor under the provisions
of law opposite the name of such taxpayer and foot up the same, the footings to be carried
from page to page and the total amount thereof footed up....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-48.htm - 1K - Match Info - Similar pages
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
40-7-4
Section 40-7-4 Taxpayer to attend appointment and return list of property; failure to
furnish description of real estate. It is the duty of every person in every election precinct
to attend in person before the assessor on the first day of the appointment in the precinct
of the taxpayer's residence and then and there to render to the assessor under oath a full
and complete list of all property of which he was owner, or in which he had any interest whatever,
or of which he was trustee or agent on October 1 of that year. The land and improvements thereon
and homesteads must be separately listed and valued. On failure of the taxpayer for 30 days
after demand or notice by the tax assessor to furnish a sufficient description of his real
estate, said tax assessor shall secure such description from the records of conveyance in
the office of the probate court of his county, and if he is unable to get a sufficient description
from such records, then by a survey of property by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-4.htm - 1K - Match Info - Similar pages
9-13-40
Section 9-13-40 Declaration of public policy; deferred taxation of timber on lands designated
as auxiliary state forests authorized and directed. It is the declared policy of the state
to encourage reforestation of cutover lands and timber culture generally; and to that end
and in consideration of the public benefits arising therefrom, the timber growing on lands
which shall hereafter be designated by the State Forestry Commission as auxiliary state forests
under the provision of this article shall not be taxable or assessed for taxation by any authority
from the time that said lands are so designated until they are withdrawn as auxiliary state
forests, and only the land on which said timber grows may be taxed or assessed for taxation
as if the ownership of the timber growing thereon had been severed from the ownership of the
land, and the valuation of the timber growing on auxiliary state forests shall not be included
in the valuation of the shares of stock in any domestic corporation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-40.htm - 2K - Match Info - Similar pages
11-67-10
Section 11-67-10 Procedures for abatement of repeat nuisances. (a) This section
shall apply only in Class 2 municipalities. (b) The city council in any Class 2 municipality
may adopt procedures for the abatement of repeat nuisances authorizing the mayor, or his or
her designee, without a resolution of the city council, to take actions as necessary to abate
overgrown grass and weeds on property that has previously been subject to abatement within
the last three years through the procedures in this chapter. The procedures adopted by the
city council shall provide for the sending of a letter to the last known address of the property
owner or owners by regular United States mail not less than 10 days prior to the order to
abate the nuisance. The notice to the owner or owners of the property shall inform the owner
or owners of all of the following: (1) That the mayor, or his or her designee, has declared
the property to be a nuisance. (2) That the city has previously abated a nuisance on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-67-10.htm - 1K - Match Info - Similar pages
22-30E-11
Section 22-30E-11 Voluntary Cleanup Properties Inventory list. (a) Beginning on August
21, 2001, the department shall compile and update as necessary an inventory of all qualifying
properties for which a voluntary properties assessment plan or cleanup plan has been approved
by the department. At least annually, beginning July 1, 2002, the department shall send a
copy of the inventory with the properties listed by county to the clerk of each probate court
of the state, who shall place and maintain the most current copy of the inventory in the room
or rooms in which the deed records of the county are kept. The inventory shall be called the
Voluntary Cleanup Properties Inventory. The inventory shall include all the following information:
(1) The name of the property or another description identifying the property. (2) The location
of the property. (3) The name of the owner of the property at the time of the property's inclusion
in the inventory. (4) A general description of the voluntary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30E-11.htm - 2K - Match Info - Similar pages
40-7-20
Section 40-7-20 Separate returns to be filed in individual and fiduciary capacity. Every
person of full age and sound mind and every firm or body corporate or politic and every trustee
and receiver shall, when legally called on by the assessor, forthwith make a full, true, and
distinct statement of all real and personal property, with a correct description thereof of
land and improvements, separately, of which he is the owner or holder, individually or as
guardian, parent, husband, wife, trustee, administrator, executor, receiver, accounting officer,
partner, agent, or factor, and including all money hoarded, held, or owned on October 1 of
the current tax year or any time preceding or succeeding October 1 of the current year. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §50.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-20.htm - 1K - Match Info - Similar pages
45-37A-251.22
Section 45-37A-251.22 Notice to owner; contents; posting of signs. After the passage
of a resolution, the appropriate city official shall send notice of the action to the last
person or persons, firm, association, or corporation last assessing the property for state
taxes, by certified or registered mail to the address on file in the office of the tax assessor
to abate the nuisance within a reasonable time set out in the notice, not to exceed 14 days,
or suffer the nuisance be abated by the city and the cost thereof assessed against the property.
The mailing of the certified or registered notice, properly addressed and postage prepaid,
shall constitute notice as required in this section. The city shall also place a sign
conspicuously on the property indicating that the city governing body has found the property
to be a public nuisance or containing a public nuisance. (Act 95-574, p. 1204, Art. II, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-251.22.htm - 1K - Match Info - Similar pages
45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial
charge levied as provided in Section 45-41-141.03 shall become due and payable on October
1 in the fiscal year of the county next succeeding the fiscal year during and for which such
financial charge is so levied and shall become delinquent if not paid before the next succeeding
January 1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make
report of the unit or units of property owned by him or her to the tax assessor at the time
fixed by law for making return of other property of such owner; and any owner whose property
is generally exempt from property taxation or who is not otherwise required to make report
or return to the tax assessor as aforesaid shall nevertheless at such time make report to
the tax assessor of the unit or units of property owned by him or her, all as if such unit
or units of property were subject to property taxation. The tax collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.08.htm - 3K - Match Info - Similar pages
9-13-184
Section 9-13-184 Participation by county commissions in fire protection program of State
Forestry Commission - Assessments against owners of forestlands for costs - Time and manner
of payment; reports to tax assessors; lien on property for payment. Any assessment fixed as
provided in Section 9-13-183 shall be payable at the same time and in the same manner
as county taxes, and the owner of the forestlands, as defined in this division, in those counties
becoming subject to the provisions of this division shall make report of same to the tax assessor
of the county at the time fixed by law for making return of other property of such property
owner. Assessments made pursuant to this division shall constitute a lien on the property
against which they are assessed and, in case of default in the payment of such assessments,
the land may be sold in the same manner and under the same conditions that lands are sold
for the satisfaction of liens for county taxes. (Acts 1955, No. 552, p. 1208,...
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