45-6-243
Section 45-6-243 Additional tax for education purposes. (a) Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Bullock County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of 4.5 mills on each dollar of taxable property in Districts 1 and 2 for a period of 25 years commencing October 1, 2004. The revenue from the additional tax shall be paid to the county general fund to be used for general education purposes. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of Districts 1 and 2 in the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose. The tax imposed pursuant to this section shall terminate on October 1, 2029. (Act 2007-367, p. 720, §§1, 2.)...
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40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall discover that any property, including any improvements on real estate assessed as vacant property, has escaped taxation in any assessment within five years next preceding the current year, he shall list, return, and value said property for assessment for the years during which same has escaped taxation and shall also endorse on such returns the year or years for which the property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who escaped assessment of tangible personal property for taxable years ending on or before September 30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files a proper tax return and assesses such property not later...
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45-37A-242.02
Section 45-37A-242.02 Special property tax. (a) As used in this section, the following words and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session. (2) CITY. Hoover, Alabama. (3) CONSTITUTION. The Constitution of Alabama of 1901. (4) COUNCIL. Hoover City Council. (5) SECTION 216. Section 216 to the Constitution of Alabama of 1901. (6) SPECIAL TAX. The ad valorem tax authorized in Section 216 and levied and collected on taxable property in the city. (b) The city presently levies and collects the special tax at a rate of $2.05 on each one hundred dollars (20.5 mills on each dollar) of assessed value pursuant to Section 216 and Amendment 373 and an election held in the city on May 8, 1990. Pursuant to a resolution adopted by the city council in accordance with Amendment 373, the city proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any...
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45-43-241
Section 45-43-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Lowndes County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of three mills on each dollar of taxable property in the county. The tax herein authorized, if levied, shall begin on the tax year beginning October 1, 2003. The revenue from the additional tax shall be paid to the county general fund to be used for county general fund purposes by the county commission, including, but not limited to, funding the E911 system and fire departments and fire protection. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose. (Act 2002-326, p. 895, § 1; Act 2002-327, p. 895, § 1.)...
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45-45A-80
Section 45-45A-80 Levy of ad valorem tax. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the governing body of the City of Triana in Madison County may levy, in addition to any other tax, an ad valorem tax in the amount of 9 mills on each dollar of taxable property in the city. The revenue from the additional tax shall be paid to the governing body of the City of Triana to be used to augment the funding of the county schools which serve the City of Triana and for general education purposes of those schools. General education purposes for those schools may include support for library needs of the City of Triana to serve the students of those schools who live in Triana. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the City of Triana who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose....
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40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an annual privilege tax on every corporation, limited liability entity, and disregarded entity doing business in Alabama, or organized, incorporated, qualified, or registered under the laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case of a taxpayer organized, incorporated, qualified, or registered during the year, or doing business in Alabama for the first time, as of the date the taxpayer is organized, incorporated, registered, or qualifies to do business, or begins to do business in Alabama, as the case may be. The taxpayer shall be liable for the tax levied by this article for each year beginning before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited its qualification to do business in Alabama. The amount of the tax due shall be determined by multiplying the taxpayer's net worth in Alabama by the rate determined in...
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40-7-33
Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book. The tax assessor must make and enter in an assessment book, suitably ruled and substantially bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments made during each tax year, showing in separate columns the name of the owner, a description of the real estate and improvements thereon, the assessed value thereof and the value of the personal property assessed for taxation; and the assessor shall compute and enter opposite the name of each taxpayer the aggregate amount of state, county, and special taxes with which such taxpayer is charged, except as may otherwise be provided herein. When the hearing of objection to assessments has been completed as herein provided, the tax assessor shall complete the said book by making the proper entries therein, and foot up at the bottom of each page the aggregate of all such taxes. When appeals have been taken to...
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45-37A-330
Section 45-37A-330 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the city governing body of the City of Midfield in Jefferson County may levy, in addition to any other tax, an ad valorem tax in the amount of 14 mills on each dollar of taxable property in the city. The revenue from the additional tax shall be paid to the city general fund to be used for general municipal purposes. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the city who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose. (Act 2013-441, p. 1760, §§1, 2.)...
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11-99A-41
Section 11-99A-41 Use of improvements by persons not assessed. (a) For use of improvements constructed, acquired, or installed by the district with proceeds of assessments, the board may require the payment of a connection, tap fee, or increased tap fee by persons owning property not assessed to pay for improvements, even though the utilities may be provided by some public person or utility other than the board. The tap fee shall be reasonable and may not exceed 150 percent of the assessment that otherwise would have been paid by the person. (b) If the owner of any property that fronts on any street built with proceeds of an assessment, whether or not within the district, wishes to connect a driveway or street or otherwise to have access to the street, the owner shall obtain consent of the board to connect to the street, to any cut in the curb, to the establishment of any cut in the median, if any, and otherwise to ingress and egress on the street. The board shall exercise its...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county may not conduct an examination of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county within any applicable period allowed pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously been entered by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality...
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