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40-9-2
Section 40-9-2 Claim of exemption of homestead and household and kitchen furniture in certain
counties. Any person who is entitled to a homestead exemption under the provisions of Section
84 of Title 51 of the 1940 Code of Alabama, as amended, and who is also entitled to an exemption
of household and kitchen furniture under the provisions of subdivision (11) of Section 40-9-1,
shall not be required to claim annually the said personal property exemption. Any such person
is authorized to make a claim of said personal property prior to January 1 of any tax year;
and if said claim is granted by the tax assessor, it shall be unnecessary to repeat the claim
for subsequent tax years so long as such person is entitled to an exemption of such household
and kitchen furniture; provided, that such claimed exemption shall not inure to the benefit
of the grantee or successor of such person. It is the intent that the grantee or successor
is required to make his own claim for such personal property...
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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county and municipal
corporations in this state; all cemeteries, all property, real and personal, used exclusively
for religious worship, for schools or for purposes purely charitable; provided, that property,
real or personal, owned by any educational, religious or charitable institution, society or
corporation let for rent or hire or for use for business purposes shall not be exempt from
taxation, notwithstanding that the income from such property shall be used exclusively for
education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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43-8-111
Section 43-8-111 Exempt property. If the decedent was domiciled in this state at the time of
death the surviving spouse is entitled to receive, in addition to the homestead allowance,
property of a value not exceeding seven thousand five hundred dollars ($7,500) in excess of
any security interests therein in household furniture, automobiles, furnishings, appliances
and personal effects. If there is no surviving spouse, children of the decedent are entitled
jointly to the same value. If encumbered chattels are selected and if the value in excess
of security interests, plus that of other exempt property, is less than seven thousand five
hundred dollars ($7,500), or if there is not seven thousand five hundred dollars ($7,500)
worth of exempt property in the estate, the spouse or children are entitled to other assets
of the estate, if any, to the extent necessary to make up the seven thousand five hundred
dollars ($7,500) value. Rights to exempt property and assets needed to make up a...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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6-10-2
Section 6-10-2 Homestead exemption - Amount; area. The homestead of every resident of this
state, with the improvements and appurtenances, not exceeding in value fifteen thousand dollars
($15,000) and in area 160 acres, shall be, to the extent of any interest he or she may have
therein, whether a fee or less estate or whether held in common or in severalty, exempt from
levy and sale under execution or other process for the collection of debts during his or her
life and occupancy and, if he or she leaves surviving him or her a spouse and a minor child,
or children, or either, during the life of the surviving spouse and minority of the child,
or children, but the area of the homestead shall not be enlarged by reason of any encumbrance
thereon or of the character of the estate or interest owned therein by him or her. When a
husband and wife jointly own a homestead each is entitled to claim separately the exemption
provided herein, to the same extent and value as an unmarried individual....
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40-7-2.1
Section 40-7-2.1 Timing of property assessments, etc., homestead exemption. (a) This amendatory
act shall be known as the 1983 Taxpayer Convenience Act. (b) Notwithstanding any other law
to the contrary, the county tax assessor may assess property for tax purposes and perform
related tax assessing functions and requirements, including the acceptance of applications
for homestead exemptions, from January 1 to September 30 of each taxable year and the assessment,
including the homestead exemption, shall become effective on the following October 1. Provided,
however, nothing herein contained shall be construed to relieve a person claiming a homestead
exemption under Sections 40-9-19 to 40-9-21, inclusive, or any other law of the responsibility
of furnishing proof of age, or disability, and total gross income for the year preceding the
year for which the exemption will be effective as required by law. Any person who has qualified
for the homestead exemption because of age or disability and...
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6-10-20
Section 6-10-20 Declaration of claimed exemptions - Making and filing. Any resident of this
state entitled to, and desiring to, claim a homestead or other exemption from levy and sale
under execution or other process may, at any time, make and file in the office of the probate
judge of the county in which the property is situated, if a homestead, or, if personal property,
of the county in which such resident resides, a declaration in writing, subscribed and sworn
to by him or her, describing the property selected and claimed by him or her as exempt, item
by item, in case of personal property, with its value. Other declarations may, from time to
time, as occasion may require, be made and filed. (Code 1876, §2828; Code 1886, §2515; Code
1896, §2041; Code 1907, §4168; Code 1923, §7890; Code 1940, T. 7, §633.)...
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45-9-170
Section 45-9-170 Regulation of junkyards; public nuisances; enforcement. (a) The regulation
of the accumulation and storage of junk, inoperable motor vehicles, and other litter within
the unincorporated areas of Chambers County, and licensing the operation of junkyards within
the unincorporated areas of Chambers County is hereby declared to be in the public interest
and necessary to promote the public safety, health, welfare, convenience, and enjoyment of
public travel; to protect the public investment in public highways; to preserve and enhance
the scenic beauty of lands and the environment; and to promote the conservation of natural
mineral resources by encouraging recycling. The Legislature finds and declares that within
the unincorporated areas of Chambers County the accumulation and storage of junk, inoperable
motor vehicles, other litter, and the operation of junkyards, any of which do not conform
to the requirements of this section, are a public nuisance. (b)(1) It is unlawful...
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8-12-3
Section 8-12-3 Defacing identifying mark on encumbered personal property; presumption of guilt
by possession. (a) Any person who defaces, or permits the same to be done, with intent to
defraud any trademark, or other identifying mark, on any automobile motor, other motor, guns,
electrical equipment, radios, motor vehicles, refrigerators, furniture, household or office
equipment, or any other personal property, when such property is encumbered with a mortgage,
conditional sale contract, or other lien, shall be guilty of a misdemeanor, shall be fined
on conviction not less than $25 nor more than $500 and may be imprisoned in the county jail
or sentenced to hard labor for not more than six months. (b) Any person, other than the absolute
owner of the property while the same is free and clear of mortgages, retention of title contracts
or other encumbrances, found in possession of such property under any claim of right with
knowledge that the property has been defaced by a person or persons...
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6-10-84
Section 6-10-84 Proceedings on failure of appraisers to set apart exemptions or to appraise
homestead. If, for more than 20 days after the grant of administration, the appraisers should
fail to set apart the personal property exempt in favor of the surviving spouse and minor
child or children, or either, or to appraise the homestead or to make the report in reference
to the homestead required in Section 6-10-82, then, upon the written application of the surviving
spouse or of the guardian of the minor child or children, the probate court shall appoint
three commissioners who shall, as soon as practicable thereafter not exceeding 30 days, set
apart the personal property exempt and appraise the homestead in the manner required of the
appraisers; and, if practicable, they shall also allot and set off the homestead exemption
in the manner provided in Section 6-10-83. Within 10 days thereafter they shall report to
the court in writing the personal property set apart, with the value of each...
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