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9-16-71
Section 9-16-71 Declaration of public policy and legislative intent; all land surface
mined under this article shall be reclaimed. (a) The objective of this article is to provide
for the safe, responsible and reasonable reclamation of lands upon which surface disturbances
will be created by surface mining and the surface effects of underground mining so as to protect
the taxable value of property and preserve natural resources within the state and protect
and promote the health and safety of the people of this state, consistent with the protection
of property and with maximum employment and the economic and industrial well-being of the
state. The Legislature finds and declares that the extraction of coal by surface mining provides
a major present and future source of energy and is an essential and necessary activity which
contributes to the economic and material well-being of the state. (b) The Legislature finds
that the unregulated or irresponsible surface mining of coal may cause...
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11-51-45
Section 11-51-45 Indication by county tax assessor on assessment list of property located
in municipalities and ascertainment of value thereof. It shall be the duty of the tax assessor
of each and every county in which such municipalities are situated on and after October 1
to show on the assessment list made or taken by him under the provisions of law applicable
to state and county taxes what property, if any, described in the lists is situated within
such municipalities, and the assessor shall ascertain the value of each item or subject of
taxation situated in such municipalities separately from the value of each item not within
such municipalities in such a way as to make of easy ascertainment the assessed value of property
within such municipalities. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940,
T. 37, §703.)...
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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....
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39-8-3
Section 39-8-3 Definitions. As used in this chapter, the following words shall have
the following meanings: (1) PUBLIC AGENCY. The State of Alabama, and any county, city, town,
school district, or other political subdivision of the state, any public trust, any public
entity specifically created by the statutes of the State of Alabama or as a result of statutory
authorization therefor, and any department, agency, board, bureau, commission, committee,
or authority of any of the foregoing public entities. (2) PUBLIC IMPROVEMENT. Any beneficial
or valuable change or addition, betterment, enhancement, or amelioration of or upon any real
property, or interest therein, belonging to a public agency intended to enhance its value,
beauty, or utility or to adapt it to new or further purposes. The term does not include the
direct purchase of materials, equipment, or supplies by a public agency, or any personal property.
(Act 2014-107, p. 180, §3.)...
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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all
of the provisions of this chapter shall be applicable to so much of the estates of nonresident
decedents as is subject to estate tax under the act of Congress in effect at the time of the
death of decedent as consists of real estate or tangible personal property located within
this state or other items of property or interest therein lawfully subject to the imposition
of an estate tax by the State of Alabama. (b) In assessing the tax upon any real estate or
tangible property located within this state belonging to the estate of a nonresident decedent,
which shall pass by will, devise or by the laws of intestacy, the Department of Revenue shall
determine the tax due to be such proportion of the federal estate tax as would be leviable
upon an estate of similar taxable net value, less that proportion of any exemption to which
the estate is entitled, which the actual value of the real estate and tangible...
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40-3-3
Section 40-3-3 Oath of members. Each person appointed to membership on any county board
of equalization shall, before entering upon the duties of such office, take and subscribe
to the following oath, in addition to the oath required of regularly elected state and county
officials: "I do solemnly swear that I will faithfully discharge the duties imposed upon
me by law as a member of the county board of equalization, and that I will adjust, equalize,
and fix the taxable value of all property listed for taxation and submitted for review to
the board of which I am a member on a basis of its fair and reasonable market value to the
best of my knowledge and ability, so help me God." Said oath, together with the other
official oath required of such board member shall be filed for record in the office of the
judge of probate of the county in which such board member is to serve. (Acts 1939, No. 143,
p. 178; Code 1940, T. 51, §90.)...
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41-9-249
Section 41-9-249 Powers and duties of commission generally. The commission shall have
the following duties and powers: (1) To promote and increase knowledge and understanding of
the history of this state from the earliest time to the present, including the archaeological,
Indian, Spanish, British, French, Colonial, Confederate and American eras, by adopting and
executing general plans, methods and policies for permanently preserving and marking objects,
sites, structures and ruins as defined in Section 41-9-242; (2) To promote and assist
in the publicizing of the historic resources of the state by preparing and furnishing information
to public mass media and to governmental agencies charged with publicity and to coordinate
any of its objectives, efforts or functions with any agency or agencies of the federal government,
of the State of Alabama and of other states or local governments having objectives similar
or related to those of the commission; (3) To accept for renovation,...
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45-37A-351.02
Section 45-37A-351.02 Special ad valorem tax for public school purposes. (a) The following
words and phrases shall have the following meanings: (1) AMENDMENT 56. That amendment to the
constitution that was proposed by Act 383, H. 458, 1945 Regular Session. (2) AMENDMENT 325.
That amendment to the constitution that was proposed by Act 116, H. 56, 1971 Third Special
Session. (3) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6,
H. 170, 1978 Second Special Session. (4) CITY. Mountain Brook, Alabama. (5) CONSTITUTION.
The Constitution of Alabama of 1901. (6) COUNCIL. Mountain Brook City Council. (7) SPECIAL
TAX. The special ad valorem tax for public school purposes authorized in Amendment 56 and
pursuant to an election held in the city on May 20, 1947, and levied and collected on taxable
property in the city; being originally voted at the rate of 5 mills on each dollar of assessed
value and, pursuant to proceedings heretofore taken under Amendment 325 and...
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45-40-141.02
Section 45-40-141.02 Definitions. For the purposes of this part the following words
shall have the following meanings: (1) COMMERCIAL BUILDING. Any building that houses one or
more separate business enterprise that are required by law to purchase and display a business
license applicable to each business enterprise. In the case of a commercial building with
more than one business located in the building, a separate fee shall be assessed on the building
for each business located in the building. (2) DWELLING. Any building, structure, or other
improvement to real property used for, or expected to be used as, a dwelling or residence
for one or more human beings, including specifically but not limited to: a. Any building,
structure, or improvement assessed, for purposes of state and county ad valorem taxation as
single-family owner-occupied residential property. b. Any other residential building with
each residential unit to be considered a separate dwelling. c. Any mobile home or house...
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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...
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