45-49-242.20
Section 45-49-242.20 Pest control ad valorem tax. (a)(1) The Court of County Commissioners,
Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and
collect, in addition to all other taxes authorized by law, a special annual ad valorem tax
of one mill on each dollar's worth of taxable real and personal property in Mobile County
for the administration, operation, and maintenance of mosquito, rodent, and other vector control
activities to be carried out by the Mobile County Board of Health. Such tax shall be based
upon the last preceding assessment for state and county purposes commencing with the tax year
beginning October 1, 1976; its collection shall conform to the collection of taxes from counties;
and it shall constitute a lien against the property. The tax shall be added by the appropriate
county officials to the state and county tax bill immediately following the levy of such tax.
Such taxes shall be subject to the same due and delinquency date,...
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45-32-242.03
Section 45-32-242.03 Levy of tax for Greene County Emergency Medical Authority. Pursuant
to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Greene
County Commission may levy, in addition to any other tax, an ad valorem tax in the amount
of one and one-half mills on each dollar of taxable property in the county. The revenue from
the additional tax shall be paid to the county general fund to be used for the support of
the Greene County Emergency Medical Authority. (Act 2000-488, p. 925, §1.)...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases
shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX.
Those real and personal property ad valorem taxes collected by the county tax collector, the
director of revenue of the county, or revenue commissioner, if any, for the county, but shall
exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
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11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After
a municipal code lien has been recorded with the office of the probate judge of the county
in which the real property lies, the Class 2 municipality may identify those properties on
which to commence a judicial in rem foreclosure in accordance with this article, except that
those properties the Class 2 municipality identifies as owner occupied shall not be subject
to judicial in rem foreclosure under this article. The Class 2 municipality shall not file
a petition for judicial in rem foreclosure in accordance with this article for a period of
six months following the date upon which the municipal code lien is recorded in the office
of the probate judge. A petition for judicial in rem foreclosure may include any other municipal
code lien that has been filed prior to the date the petition is filed. After enforcement proceedings
have commenced in accordance with this article, the enforcement proceedings...
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40-9B-5
Section 40-9B-5 Granting of abatement. (a) Subject to the geographical or jurisdictional
or other limitations specified in subsections (b), (c), and (d), the governing body of a municipality,
a county, or a public industrial authority may grant abatements of all of the taxes allowed
to be abated under Section 40-9B-4 with respect to private use industrial property.
(b)(1) The abatements authorized to be granted pursuant to subsection (a) for construction
related transaction taxes and for ad valorem taxes for a period not to exceed 10 years may
be granted: a. By the governing body of a municipality, except as otherwise provided herein,
with respect to private use industrial property located within the limits of the municipality
or within the police jurisdiction of the municipality; provided, however, if a municipality
has a corresponding municipal tax, the municipal governing body may only grant an abatement
of a county tax if the municipality has also abated the corresponding municipal...
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45-32-242.01
Section 45-32-242.01 Levy of tax for certain purposes. (a) In Greene County, in addition
to any and all other taxes heretofore levied, the county commission is hereby authorized to
levy and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable
property: (1) Thirty-four percent of the tax shall be earmarked to the county general fund
to be used for general county purposes. (2) Forty percent of the tax shall be distributed
to the county board of education. (3) Twenty percent of the tax shall be distributed to the
municipalities and shall be divided among all municipalities based on the population of each
municipality. (4) Four percent shall be distributed and divided among the volunteer fire departments.
(5) Two percent shall be distributed to the county library board for a period of 10 years
and then to revert to the county general fund. (b) The additional ad valorem tax imposed by
this section shall be collected at the same time and in the same manner...
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11-32-25
Section 11-32-25 Funding - Amount paid by principal municipality. The amount to be paid
to the authority by the principal municipality during each fiscal year shall be ascertained
by determining the amount of ad valorem tax collected for the authorizing county within the
city limits of the principal municipality, in addition to the amount determined in Section
11-32-30. The principal municipality shall pay to the authority annually from its general
funds an amount equal to 10 percent of the ad valorem tax collected by the authorizing county
within the city limits of the principal municipality each year. (Act 2013-380, p. 1389, §25.)...

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16-13-260
Section 16-13-260 Legislative findings. The Legislature makes the following findings
and determinations: (1) In a number of instances, the Legislature, by general or local act,
has authorized the levy and collection within a county or municipality of a tax, other than
an ad valorem tax, for school purposes and has specified that the authority for the levy of
the tax shall terminate upon the payment in full of certain generally or specifically described
bonds, warrants, or other obligations. (2) Counties, municipalities, boards of education,
and other political subdivisions frequently realize substantial debt service savings and other
benefits through the issuance and sale of refunding obligations to provide for the payment
and retirement of previously issued bonds, warrants, or other obligations. (3) In order to
facilitate the realization of the benefits that may be obtained through the refunding of outstanding
obligations, and to avoid the consequence of unintentionally terminating...
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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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45-2-242.20
Section 45-2-242.20 Levy of tax; disposition of funds. Pursuant to Amendment No. 319
to the Constitution of Alabama of 1901, the Baldwin County Commission may levy, in addition
to any other tax, an ad valorem tax in the amount of one mill on each dollar of taxable property
in the county, beginning with the tax year commencing October 1, 1993. Monies realized from
this tax will be used to meet minimum requirements, standards, and guidelines of each library's
respective governing bodies and to encourage resource and information sharing through a mutual
library network including public, school and college libraries, and to provide for expanding
technology in order to improve access to information. Funds shall be distributed as follows:
(1) Ten percent to Faulkner State Community College. (2) Thirty percent to the Baldwin County
Board of Education to be distributed to each school library, based on enrollment and shall
be in addition to and not in lieu of other funds. (3) Thirty percent to...
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