11-54B-8
Section 11-54B-8 Costs of supplemental services; assessment of classes; exemptions. (a) A self-help business improvement district ordinance shall provide that all costs of the supplemental services provided in a business improvement district will be financed through the levy of a special assessment on the owners of the real property located within the geographical area of the district and shall designate the method set forth in the plan as the method which will be used to determine the amount of such special assessment in a manner which fairly and equitably distributes the burden of financing the supplemental services among the real property owners in the district. Such ordinance shall list and describe, by metes and bounds, by lot and block numbers, or by street addresses, all real properties against which the special assessment will be made to fund such supplemental services. (b) The board of directors of the district management corporation, in its sole discretion, may assess classes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-8.htm - 3K - Match Info - Similar pages
40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type bodies which may be added to a motor vehicle after it leaves the original manufacturer and may be moved from one motor vehicle to another shall be separately valued and assessed with the tax assessing official as personal property. (i) In addition to the refunds provided for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation change or adjustment by the county board of equalization. (j) All millage rate levies and changes affecting ad valorem taxes on motor vehicles shall become effective on the January 1 following the levy or rate change. (k) The Department of Revenue may promulgate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases shall have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a. The person who last appears as owner of the real property in the county office of the judge of probate's property records. b. The current mortgagee of record of the property or assignee of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an interest in the real property, or in any part thereof, legal or equitable, in severalty or as tenant in common, whose identity and addresses are reasonably ascertainable from the records of the Class 2 municipality or records maintained in the county office of the judge of probate or as revealed by a full title search, consisting of 50 years or more. g. An...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-62.htm - 6K - Match Info - Similar pages
40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic or geophysical vessels, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources. Additionally, the gross proceeds from the sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions, first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge pumps, piping, and discharge and electronic position fixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
45-23-141.02
Section 45-23-141.02 Fee - Levy. (a) There is levied on the owner of each dwelling and commercial building in Dale County, excluding the corporate limits of the City of Ozark, a fire protection emergency medical service fee of thirty dollars ($30) per year for each dwelling and commercial building. (b) For the purposes of this part a "dwelling" shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to: (1) Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as "Class III" single-family owner-occupied residential property. (2) A duplex or an apartment building. (3) Residential property used to generate rental income. (4) Any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings. (c) Any buildings, structure, or other improvement shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-141.02.htm - 2K - Match Info - Similar pages
45-49-142
Section 45-49-142 Definitions. For the purposes of this part, the following words shall have the following meanings: (1) COMMERCIAL BUILDING. Any building, structure, or other improvement to real property used or expected to be used for commercial or business purposes including rental property. The term does not include a school, church, senior citizens facility, or utility distribution or transmission poles or towers, utility substations, or any building used primarily for fire or emergency services. (2) DWELLING. Any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to, any of the following: a. A building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as Class III single-family owner- occupied residential property. b. A duplex or an apartment building. c. Residential property used to generate rental income. d. Any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-142.htm - 2K - Match Info - Similar pages
40-8-4
Section 40-8-4 Assessment ratios for purposes of local taxation. (a) During the ad valorem tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county, municipality, or other taxing authority other than the state, the governing body of any such county, municipality, or other taxing authority may at any time, effective for ad valorem tax years beginning on and after October 1, 1978, increase or decrease the ratio of assessed value to the fair and reasonable market value or, as may otherwise be provided by law, to the current use value, as the case may be (herein called "the assessment ratio"), of any class of taxable property within the limits prescribed in the Constitution; provided, that the county, municipality, or other taxing authority meets the criteria contained in this section. If the receipts from any ad valorem tax with respect to which any assessment ratio has been so adjusted by any taxing authority during the ad valorem tax year beginning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-4.htm - 4K - Match Info - Similar pages
45-30-140.05
Section 45-30-140.05 Fire protection service fee - Approval; construction and application; subsequent referenda. (a) If a majority of the votes cast at the election are affirmative votes, the fire protection service fee on each residence, dwelling, and business within the geographic boundaries of the fire district shall become effective on the first day of the next month following approval and shall be paid within one year following approval. For the purposes of this article, a "dwelling" shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to, (1) a building, structure, or improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property, (2) a duplex or an apartment building, and (3) any mobile home or house trailer. A building, structure, or other improvement shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-140.05.htm - 2K - Match Info - Similar pages
45-48-142.24
Section 45-48-142.24 Fire protection service fee - Approval, construction and application; subsequent referenda. (a) If a majority of the votes cast at the election are affirmative votes, the fire service fee on each residence, dwelling, and business within the geographic boundaries of the fire district shall become effective on the first day of the next month following approval and shall be paid within one year following approval. For the purpose of this subpart, a dwelling shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including specifically and without limiting the generality of the foregoing: (1) A building, structure, or improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A duplex or an apartment building. (3) Any mobile home or house trailer. (b) A building, structure, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-142.24.htm - 2K - Match Info - Similar pages
40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property at request of owner; legislative intent; applicability of section; method of valuation; factors considered in appraisal; rules and regulations of Department of Revenue; hearing objections. (a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable property defined in Section 40-8-1, as amended, as Class III property and upon request by the owner of such property as hereinafter provided, the assessor shall base his appraisal of the value of such property on its current use on October 1 in any taxable year and not on its fair and reasonable market value. Failure of an owner of Class III property to request appraisal at current use value shall mean that the property shall be valued on its fair and reasonable market value as otherwise provided in this title until such time as the owner thereof shall request valuation on the basis of current use value. As used in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.1.htm - 24K - Match Info - Similar pages
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