|
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
16-13-188
Section 16-13-188 Election result; levy, amount and duration of tax; limitation on use of proceeds.
The county commission shall declare the result of the election; and, where the electors have
voted so as to require the levy of a tax, the county commission shall levy said special tax
and cause the tax assessor to assess the same on the taxable property in said county or in
said rural or city school tax district, as the case may be, which shall not exceed $.30 on
each $100.00 worth of taxable property in said county or in said rural or city school tax
district, as the case may be. Any special tax levied hereunder shall not be for a shorter
term than two years. In all elections hereafter held, if the specific purposes for which said
tax, when levied, shall be used is printed on the ballots to be used in said election, it
shall be unlawful for the county board of education to apply it to any other purpose. (School
Code 1927, §280; Code 1940, T. 52, §269.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-188.htm - 1K - Match Info - Similar pages
45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Marion County (which storage,
use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22)
shall at the time of making such sale or if the storage, use, or other consumption of such
tangible personal property in Marion County is not then taxable under this subpart, at the
time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed
by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month following the close of each quarterly period provided for in Section 45-47-244.23,
each registered seller shall file with the State Department of Revenue a return for the preceding
quarterly period in such form as may be prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.24.htm - 2K - Match Info - Similar pages
45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Lowndes County, which storage,
use, or other consumption is not exempted from the tax imposed, shall at the time of making
such sale or, if the storage, use, or other consumption of such tangible personal property
in Lowndes County is not then taxable under this subpart, at the time such storage, use, or
other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month following the close of each quarterly period
provided for in Section 45-43-246.03, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.04.htm - 2K - Match Info - Similar pages
45-49-91.21
Section 45-49-91.21 Land use control fee. The Mobile County Commission shall levy upon owners
of any real property located within the district which has elected to come under the jurisdiction
of the board, a uniform land use control fee that shall be equal to 1/10 mill of the appraised
value of the parcel as determined by the Mobile County Revenue Commissioner. However, in no
case shall this fee be less than three dollars ($3) per parcel. Property exempt from fees
and taxes under Act 41 and Act 91 are exempt from the land use control fee provided for under
this section. The Mobile County Revenue Commissioner shall assess the land use control fee
on the real property subject to the land use control fee within the district. The fee shall
be assessed and collected at the same time and in the same manner as ad valorem taxes due
on the property. The board may bring civil action for the collection of the fee, and collection
costs, upon the failure of a property owner to pay the fee as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-91.21.htm - 1K - Match Info - Similar pages
9-9-31
Section 9-9-31 Tax levy to defray expenses of proposed works and improvements generally; water
management tax record; additional taxes. (a) After the list of lands and other property with
the assessed benefits and the decree and judgment of the court have been filed as provided
in Section 9-9-29, the board of water management commissioners shall without unnecessary delay
levy a tax of such portion of said benefit on all lands and other property in the district
to which benefits have been assessed as may be found necessary by the board of water management
commissioners to defray the costs and expenses of the proposed works and improvements as incorporated
in the plan of water management, plus 10 percent of said total amount for emergencies. The
said tax shall be apportioned to and levied on each tract of land or other property in said
district in proportion to the benefits assessed and not in excess of 90 percent thereof; and,
in case bonds are issued as provided in this article, then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-31.htm - 5K - Match Info - Similar pages
10A-8A-4.01
Section 10A-8A-4.01 Partner's rights and duties. (a) Each partner is deemed to have an account
that is: (1) credited with an amount equal to the money plus the value of any other property,
net of the amount of any liabilities, the partner contributes to the partnership and the partner's
share of the partnership profits; and (2) charged with an amount equal to the money plus the
value of any other property, net of the amount of any liabilities, distributed by the partnership
to the partner and the partner's share of the partnership losses provided that a partner shall
not be charged with any share of partnership loss attributable to a debt, obligation, or liability
for which the partner is not personally liable under Section 10A-8A-3.06 unless the loss is
satisfied out of partnership assets. (b) Each partner is entitled to an equal share of the
partnership profits and, subject to the limitations in subsection (a)(2) of this section,
is chargeable with a share of the partnership losses...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-8A-4.01.htm - 3K - Match Info - Similar pages
12-16-1
Section 12-16-1 When words "jury" or "juries" include court or judge. Whenever
the statutes or laws of this state authorize or require the jury to ascertain or determine
certain facts, to make certain findings or to fix the amount of damages, the value of property
or the value of the use, hire or rent of property and a jury trial is waived or the court
or judge trying the case is authorized to find and determine the facts as well as the law,
then the word "jury" or "juries" shall be held to include the court or
judge so trying the case. (Code 1923, §9499; Code 1940, T. 7, §261.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-16-1.htm - 896 bytes - Match Info - Similar pages
18-1A-196
Section 18-1A-196 Basis for opinion as to value. As a basis for an opinion as to value, a valuation
witness qualified under subsection (a) of Section 18-1A-192 may consider, inter alia: (1)
The price and other circumstances of any good faith sale of all or part of the property sought
to be taken, whether the sale was entered into before or after the valuation date. (2) The
price and other terms and circumstances of any good faith sale of comparable property. A sale
is comparable within the meaning of this section only if it was made within a reasonable time
before or after the valuation date and the property is sufficiently similar in the relevant
market, with respect to situation, location, size, usability, improvements, and other characteristics,
to warrant a reasonable belief that it is comparable to the property being valued. Any proposed
comparable sale that fails to meet the foregoing standards shall not be admissible. (3) The
terms and circumstances of any lease made in good...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/18-1A-196.htm - 2K - Match Info - Similar pages
22-21-354
Section 22-21-354 Further provisions respecting use and disposition of certain property. In
determining the financial effect of an arrangement between an authority and any nonhospital-based
physician, dentist or other health care professional for the furnishing of office space to
any such person for use in his private practice (for purposes of those provisions of the enabling
statute relating thereto), the board: (1) May, in the determination of the rental and other
consideration to be received by the authority from the furnishing of such office space, consider
not only the dollar amount of such rental and other consideration being or to be paid by such
person pursuant to such arrangement, but also such other circumstances or conditions as it
shall generally describe in an authorizing resolution, including (without limitation and by
way of example or illustration) factors such as the probability or possibility that such person
will refer patients or others to any one or more of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-354.htm - 2K - Match Info - Similar pages
|