|
6-10-39
Section 6-10-39 Interposition of homestead claim or other exemptions and defense of contest
thereof by spouse or minor children. If a husband, wife or parent, entitled to a homestead
or other exemption, absconds or abandons his or her family, leaves the state, is insane, is
confined under a charge or conviction for felony or misdemeanor, or is under any other disability
or inability, the spouse or, if there is no spouse, the minor child or children, residents
of this state with the intention so to continue, shall be entitled to interpose any and all
claims of homestead or other exemption which the husband, wife, or parent could have interposed;
but the right to such exemptions shall continue only so long as the spouse and minor child
or children, or either, shall remain bona fide residents of this state. In the event of the
death of the husband, wife or parent pending any contest of a claim of homestead or other
exemption, such contest may be revived in the name of the surviving...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-10-39.htm - 1K - Match Info - Similar pages
40-9-21.1
Section 40-9-21.1 Verification of eligibility by mail for certain persons. (a) Effective January
1, 2020, any person who qualifies for the homestead exemption in Section 40-9-19(a)(1), (b),
or (c) shall initially claim the exemption in person or by a form affidavit provided by the
Alabama Department of Revenue. Any person who qualifies for the homestead exemption under
any other provision of law shall initially claim the exemption in person. (b) Any law to the
contrary notwithstanding, any person who qualifies for the homestead exemptions in Section
40-9-19(a)(2) or (d) or Section 40-9-21 shall not be required to annually claim the exemptions
after the initial qualification, but shall verify eligibility for the exemptions, as required
by law, each year thereafter in person or by mail on a form affidavit to be provided by the
tax assessor. (Acts 1987, No. 87-589, p. 974; Act 2012-313, p. 708, §1; Act 2013-295, p.
1003, §2; Act 2019-320, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-21.1.htm - 1K - Match Info - Similar pages
40-9-21.2
Section 40-9-21.2 Falsely claiming homestead exemption. (a) Any person who knowingly and willfully
gives false information for the purpose of claiming a homestead exemption, or for the purpose
of assisting another person in claiming a homestead exemption, shall be ordered to pay twice
the amount of any ad valorem tax which would have been due retroactive for a period of up
to 10 years plus interest at a rate of 15 percent per annum from the date the tax would have
been due. (b) The penalties and interest assessed against any person who obtained an exemption
based upon false information or any person who assisted another in claiming an exemption with
false information shall be paid within thirty days of written demand by the local taxing official
or the department. If payment is not made as provided herein, the State of Alabama shall bring
a civil action to recover the penalties and interest due. The amount recovered shall be paid
to the local taxing official in the county where the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-21.2.htm - 1K - Match Info - Similar pages
40-7-10
Section 40-7-10 Allowance of statutory exemptions; property no longer exempt. The tax assessor
shall have the right and authority beginning October 1, 1951, and annually thereafter, to
credit any person entitled to a statutory ad valorem exemption that the tax assessor has the
authority and right to grant, and who has heretofore claimed such exemption, such statutory
exemption, without such person claiming same annually. Any person who shall hereafter become
entitled to such statutory exemption shall make a claim to the tax assessor between October
1 and prior to January 1 of any taxable year and, if such claim is allowed, shall not be required
to annually thereafter repeat such claim. Any person who has claimed a homestead exemption
and is entitled to same shall be annually credited with such exemption, and such homestead
exemption shall encompass all additions or extensions made to the homestead structure or structures
since the homestead exemption was claimed and shall encompass any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-10.htm - 2K - Match Info - Similar pages
40-12-348
Section 40-12-348 Corporations, associations and partnerships. No exemption or commutation
herein provided for shall be allowed any corporation, association, or partnership, except
as to partnerships the prescribed exemption or commutation shall be allowed a partnership
when each partner thereof would be individually entitled to an exemption hereunder; provided,
that an individual entitled to such exemption shall not be denied it by reason of being a
member of a partnership in those cases when license is required of the individual members
of a partnership and not of the partnership as such. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §860.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-348.htm - 960 bytes - Match Info - Similar pages
40-12-330
Section 40-12-330 Exemptions for blind persons. All blind persons, as defined in Section 40-1-1,
shall be entitled to exemption from the payment of all state, county, city, or municipal privilege
licenses on filing with the probate judge or license commissioner of the county in which said
license is due the certificate provided for in this section. Such exemptions shall not exceed
the sum of $75 for state privilege license and $75 for county, city, or municipal privilege
licenses during any year. No person shall come within the provisions of this section who has
not been a continuous bona fide resident of the State of Alabama for a period of two years
next preceding the filing of the application for the benefits hereunder. Any person claiming
exemptions under the provisions of this section shall be required to furnish a vision certificate
from a regularly licensed physician in the county in which such person makes said application.
Any person who secures a license under the provisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-330.htm - 1K - Match Info - Similar pages
43-2-692
Section 43-2-692 Petition for summary distribution; when surviving spouse or distributee entitled
to personal property without administration. (a) The surviving spouse, if there is one, otherwise
the distributees of an estate of personal property only, may initiate a proceeding for summary
distribution of the estate by filing a verified petition in the office of the judge of probate
of the county in which the decedent was domiciled at death alleging the conditions provided
in subsection (b). The petition shall include a description of the estate of the decedent.
No bond shall be required to be filed with the petition. (b) The surviving spouse or distributee
shall have a defeasible right to the personal property of the decedent without awaiting the
appointment of a personal representative or the probate of a will if all of the following
conditions exist: (1) The value of the entire estate does not exceed twenty-five thousand
dollars ($25,000). This figure shall be adjusted annually for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-692.htm - 3K - Match Info - Similar pages
43-8-110
Section 43-8-110 Homestead allowance. (a) A surviving spouse of a decedent who was domiciled
in this state is entitled to a homestead allowance of fifteen thousand dollars ($15,000).
If there is no surviving spouse, each minor child and each dependent child of the decedent
is entitled to a homestead allowance amounting to fifteen thousand dollars ($15,000) divided
by the number of minor and dependent children of the decedent. The homestead allowance is
exempt from and has priority over all claims against the estate. Homestead allowance is in
addition to any share passing to the surviving spouse or minor or dependent child by the will
of the decedent unless otherwise provided in the will, by intestate succession or by way of
elective share. (b) The value of any constitutional right of homestead in the family home
received by a surviving spouse or child shall be charged against that spouse or child's homestead
allowance to the extent that the family home is part of the decedent's estate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-8-110.htm - 1K - Match Info - Similar pages
45-41-141.09
Section 45-41-141.09 Exemption for certain dwellings. (a) Any person who is: (1) The owner
of a dwelling that constitutes part of a homestead or a principal residence as those terms
are used in subsection (d) of Section 40-9-19, and in Section 40-9-21, respectively, and (2)
A person authorized, by virtue of any qualification of age, income, blindness, or disability
described in subsection (d) of Section 40-9-19 or Section 40-9-21, to claim the homestead
or similar exemption described therein (or in any successor statute to either thereof), (b)
May elect to have such dwelling exempt from any financial charge levied hereunder with respect
thereto by filing with the tax assessor a written application, in such form as the tax assessor
may prescribe, at the same time that such owner files any application for exemption pursuant
to either of the aforesaid sections of the code (or successor statute thereto); and such exemption
hereunder shall be granted in the same manner and under the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.09.htm - 2K - Match Info - Similar pages
15-13-152
Section 15-13-152 Qualification for property bail. The qualifications for property bail are
that each surety be a resident of the state, and an owner of real property therein, and that
any property pledged shall be worth, exclusive of all encumbrances and homestead exemptions
presently against the property, the amount expressed in the appearance bond. Any proper approving
officer, in approving property bail, may allow more than one person to justify severally as
bail in amounts less than that expressed in the appearance bond, provided the whole be equivalent
to the amount in the appearance bond. The worth shall not be determined by the assessed value
of the property but shall be calculated, determined, and evaluated in the manner set forth
in the affidavit described in part (A) of this section. If the property owner(s) claim a homestead
exemption in the affidavit then they shall also execute the waiver of a homestead exemption
form as provided in part (B) below. The affidavit shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-13-152.htm - 9K - Match Info - Similar pages
|