40-10-182
Section 40-10-182 Tax liens subject to public auction or sale; notice. (a) All tax liens representing
unpaid and delinquent taxes on real property shall be subject to a tax lien auction or a tax
lien sale. (b)(1) The tax collecting official of any county shall conduct a public auction
for the sale and transfer of delinquent tax liens. The tax collecting official shall notify
the delinquent taxpayer of the auction at least 30 days prior to the tax lien auction by first
class mail and by any one of the following: a. Advertising for once a week for three consecutive
weeks in a newspaper with general circulation in the county where the property is located.
b. Advertising on an online website controlled by the tax collecting official and accessible
from the tax collecting official's website. c. Posting at the courthouse of the county and
if possible in a public place in the precinct where the property is located. (2) The notices
shall declare the time and location of the auction. (c) The...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through
or by the use of coin-operated machines shall pay an annual privilege license tax based on
the total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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40-6-2
Section 40-6-2 Oath; assumption of duties, etc., in case of vacancy. Such supernumerary tax
collector, tax assessor, license commissioner, or other elected official charged with the
assessment and/or collection of any ad valorem taxes in the various counties of the State
of Alabama shall take the oath of office prescribed for tax collectors, tax assessors, license
commissioners, or other elected officials charged with the assessment and/or collection of
any ad valorem taxes in this state; and, if a vacancy shall occur in the office in the county
in which the supernumerary tax collector, tax assessor, license commissioner, or other elected
official charged with the assessment and/or collection of any ad valorem taxes holds his commission,
he shall immediately assume and exercise all of the duties, power, and authority of such official
in said county until a successor is appointed by the Governor of the State of Alabama. (Acts
1967, No. 755, p. 1609, §2.)...
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40-7-19
Section 40-7-19 Demand against persons failing to make returns. After December 31 in each year,
the assessor shall in person or by deputy make a demand upon all taxpayers who have failed
to make return to him for a list of their taxable property, and such demand may be made by
written notice left with the taxpayer at his residence or place of business, or sent postpaid
by certified or registered mail, with return receipt demanded, to the taxpayer's last known
place of residence, and it shall be the duty of such taxpayer to return such list to the assessor
on or before the third Monday in January following. For making this demand the tax assessor
shall be entitled to a fee of $5 to be paid by the taxpayer, which shall be added to the tax
receipt and collected with the tax. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §49; Acts
1980, No. 80-630, p. 1087, §5; Acts 1990, No. 90-535, p. 837, §1.)...
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45-17A-80.06
Section 45-17A-80.06 Public hearing; notice. (a) Before the commission shall recommend the
designation of an historic property or historic district, it shall hold a public hearing on
the proposed recommendation of historic designation to be held at a time and place, and pursuant
to such notices specified in the ordinance creating the commission. (b) In addition to the
notice of the public hearing required pursuant to subsection (a), all owners of property to
be included in the proposed historic designation, as such owners are identified in the relevant
property tax rolls, shall be notified by public notice of the public hearing to be held by
the commission on the proposed recommendation of historic designation. (Act 89-958, p. 1887,
§7.)...
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45-26A-70.06
Section 45-26A-70.06 Public hearing; notice. (a) Before the commission shall recommend the
designation of an historic property or historic district, it shall hold a public hearing on
the proposed recommendation of historic designation to be held at a time and place, and pursuant
to such notices specified in the ordinance creating the commission. (b) In addition to the
notice of the public hearing required pursuant to subsection (a), all owners of property to
be included in the proposed historic designation, as such owners are identified in the relevant
property tax rolls, shall be notified by public notice of the public hearing to be held by
the commission on the proposed recommendation of historic designation. (Act 89-718, p. 1433,
§7.)...
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40-10-12
Section 40-10-12 Notice of sale. Immediately at the end of any term of court at which any decree
for sales of real estate for the payment of taxes is rendered, or as soon thereafter as practicable,
the tax collector shall proceed to enforce such decree by sales of real estate ordered to
be sold, and to this end shall give notice for 30 days before the day of sale, by publication
for three successive weeks in some newspaper published in the county, or at least three weeks
before the day of sale shall post a notice at the courthouse of his county and at some public
place in the precinct in which the real estate is situated that at the time specified therein
he will proceed to sell such real estate separately, describing such portions as are embraced
in each decree and stating the amount for which each decree was rendered (without stating
the items of which said decree is composed) and the person against whom the taxes embraced
in such decree were assessed or, if assessed to "owner...
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40-21-34
as practicable, report to the tax assessor of every county and to the proper local authorities
of each municipality in this state in which any part of said property is taxable hereunder,
giving a general description of the property, the value of such property apportioned to said
county and to said municipality, school district, or other district having a special assessment
and the name and residence or place of business of the owner and all other necessary particulars.
(b) The assessor must enter in the book of assessments, in addition to the assessment of other
real estate or personal property to be assessed as other taxable property owned by
private citizens of his county, the property with description and value as reported to him
by the Department of Revenue. (c) The Department of Revenue shall also send to the owner or
operator of such property so assessed a copy of its notification to the tax assessor touching
assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §175.)...
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45-37-243.06
Section 45-37-243.06 Records; inspection. (a) It shall be the duty of any person subject to
the license tax imposed by this subpart to keep full and complete records of all purchases
and of all other matters from which the correct amount of license tax to which such person
is subject may be ascertained; and in the event that such person shall discontinue his or
her business, he or she shall not destroy or dispose of such records until he or she shall
have given the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties 30 days' notice in writing
of his or her intent to destroy or dispose of such records. The failure of such person to
keep such records, or his or her destruction or disposition of such records without giving
such notice, shall constitute a misdemeanor. (b) Upon demand by the judge of probate, license
commissioner, director of county department of revenue, or other public officer...
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11-68-7
Section 11-68-7 Public hearing on proposed recommendation; notification of property owners.
(a) Before the commission shall recommend the designation of an historic property or historic
district, it shall hold a public hearing on the proposed recommendation of historic designation
to be held at a time and place, and pursuant to such notices specified in the ordinance creating
the commission. (b) In addition to the notice of the public hearing required pursuant to subsection
(a) of this section, all owners of property to be included in the proposed historic designation,
as such owners are identified in the relevant property tax rolls, if such owners can be found
on reasonable inquiry, shall be notified by mail of the public hearing to be held by the commission
on the proposed recommendation of historic designation. (Acts 1989, No. 89-536, p. 1116, §7.)...

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