40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than ad valorem taxes, neglects or refuses to pay the same the amount, including any interest, penalty, additional amount, or addition to such tax, together with any costs which may accrue in addition thereto, shall be a lien in favor of the State of Alabama upon all property and the rights to property, real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the time the assessment list, return therefor or the payment thereof, as the case may be, was due to have been filed with or made to the Department of Revenue or other agency of the state or county and shall continue until the liability for such amount is satisfied or becomes unenforceable by reason of the lapse of time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course of trade, or conventional judgment creditor with an actual money judgment of...
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40-7-24
Section 40-7-24 Failure to make return of gross or net receipts or commissions from business. When any person or any company, corporation, or association existing under the laws of this state, or under the laws of any other state or country, doing business in this state is required to make to the assessor returns of the gross or net receipts or commissions of such business, and such returns are not made within the time required by law, but shall remain in default for the space of 10 days thereafter, the assessor, after notice to the party required to make such returns or, if he is absent from the county, without notice, shall upon the best information he can obtain list and make up such returns upon the proper blank, describing the property to be assessed as other items of property are described, noting thereon the failure of the owner after notice to make such return and the accrual of a penalty of 10 percent of the taxes to be assessed thereon. (Acts 1935, No. 194, p. 256; Code 1940,...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties, and fees. (a) A self-help business improvement district ordinance shall provide that the special assessment levied on the owners of the real property located within the geographical area of the district shall be collected by the district management corporation. The collection procedures utilized by the district management corporation shall include the mailing of a notice of the special assessment to the person shown as owner of the property on the records of the tax assessor in the following manner: (1) After October 1 of each year, the district management corporation may levy the special assessment for services to be provided during the following calendar year. (2) The assessment shall be due on December 1 and delinquent on January 1 following the October levy. (3) Upon delinquency, interest and penalties may be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
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19-3B-1013
Section 19-3B-1013 Certification of trust. (a) Instead of furnishing a copy of the trust instrument to a person other than a beneficiary, the trustee may furnish to the person a certification of trust containing the following information: (1) that the trust exists and the date the trust instrument was executed; (2) the identity of the settlor; (3) the identity and address of the currently acting trustee; (4) the powers of the trustee in a pending transaction or relevant to the request; (5) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke the trust; (6) the authority of co-trustees to sign or otherwise authenticate and whether all or less than all are required in order to exercise powers of the trustee; (7) the trust's taxpayer identification number; and (8) the name in which title to trust property may be taken. (b) A certification of trust may be signed or otherwise authenticated by any trustee. (c) A certification of trust must...
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34-1A-6
a motor vehicle, aircraft, or boat. (2) The installation of an alarm system on property owned by or leased to the installer. (3) A person or business entity who owns, installs, services, or monitors alarm systems, CCTV systems, electronic access control systems, or mechanical locking systems, on property owned by or leased to him or her or the business entity or, if the person or business entity does not charge for the system or its installation, installs it for the protection of his or her personal property located on the property of another, and does not install or monitor the system as a normal business practice on the property of another. (4) A person or business entity whose sale of an alarm system, CCTV system, electronic access control system, or mechanical lock is over-the-counter or by telephone, Internet, or mail order and the person or business entity does not engage in the installation or service of the system or locking mechanism in the state. (5) A person or business...
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34-35-6
Section 34-35-6 Registered agent; list of transient merchants and their registered agents; procedure where no agent designated or agent cannot be found. (a) Each applicant for a transient merchant license shall designate a registered agent on the license application. The registered agent must be a resident of the county and shall be the agent on whom any process, notice, or demand required or permitted by law to be served on the licensee may be served. The registered agent must agree in writing to act as the agent. The license applicant shall file a copy of the agreement with the license application. (b) The probate judge of each county shall maintain an alphabetical list of all transient merchants in the county and the names and addresses of their registered agents. (c) If a transient merchant who does business in a county fails to have or to maintain a registered agent in that county, or if the designated registered agent cannot be found at the stated permanent address, the probate...
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40-1-1
the land. (5) MERCHANT. All persons, partnerships, trustees, receivers, corporations or other entities engaged in trading or dealing in any kind of goods, wares, or merchandise. (6) MASCULINE GENDER. All words importing the masculine gender shall also apply to females. (7) MONEY. Coins and paper currency of the United States of America used as a circulating medium of exchange. (8) PERSON. Any individual, association, estate, trust, partnership, corporation, or other entity of any kind. (9) PERSONAL PROPERTY. All things other than real property. (10) PLURAL NUMBER. All words in the plural number shall apply to single individuals in all cases in which the spirit and intent of this title require it. (11) PRESENT TENSE. All words importing the present tense shall also apply to the future. (12) PROPERTY. Real and personal property. (13) REAL PROPERTY. Land and all things thereunto pertaining, all structures, and all things annexed or attached thereto which would pass to a vendee by the...
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40-3-2
Section 40-3-2 Selection of members; terms of office. (a) This subsection shall apply to every county in the state except a county subject to the provisions of subsection (b) of this section. During the month of August, 1943, and during the month of August of each fourth year thereafter, the county commission of each county, the county board of education and the governing body of the largest municipality in each county shall each submit in writing to the state Commissioner of Revenue the names of three persons, and the governing body of each other incorporated municipality within the county shall, in like manner, submit the name of one person, all of whom are residents of the county, who are each owners of taxable property which is located within this state, who are each qualified electors in said county and who are, in the opinion of said nominating body, persons competent to serve as members of the county board of equalization. In those counties where there is no incorporated...
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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, ยง90.)...
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40-7-13
Section 40-7-13 Assessment of property in possession of commission merchants and assignees and consignees authorized to sell. Commission merchants and all persons trading and dealing on commission, assignees and consignees authorized to sell and persons having in their possession goods, wares, or merchandise belonging to another and subject to taxation in any county, city, or town of Alabama, where said property is located, when the owner of the property does not reside in the county, are deemed to be owners of the property in their possession for the purpose of assessment, and unless such goods, wares, or merchandise have been otherwise listed for taxation, the same shall be listed separately from any other goods, wares, or merchandise owned by such person, firm, or corporation for taxation, and the name of the assignor or consignor shall be listed on the return, the same shall be assessed for taxation to the person, firm, or corporation who has such goods, wares, or merchandise in...
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