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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
40-7-2.1
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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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
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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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...
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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
8-1-172
Section 8-1-172 Mortgage taken in good faith on real estate of insane person not void. (a)
When any person shall in good faith take a mortgage on real estate from an insane person without
notice of the insanity, the mortgage deed shall not be void; but the insane person may redeem
the property so mortgaged at any time prior to a foreclosure by paying to the mortgagee the
amount actually received by the insane person at the time of executing the mortgage, or any
balance due thereon, with interest thereon to the date of redemption. (b) If the mortgage
shall have been foreclosed, the insane person may redeem from the vendee at the foreclosure
sale, or those claiming under the vendee, at any time within 180 days from foreclosure for
residential property on which a homestead exemption was claimed in the tax year during which
the foreclosure occurred, or at any time within one year from foreclosure for all other property,
by paying to the vendee, or those claiming under the vendee, the...
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25-4-75
Section 25-4-75 Extension of benefit period. (a) Applicability of section. Notwithstanding
any other provisions of this chapter, the duration of benefits as provided in Section 25-4-74
shall be extended as provided in this section. (b) Definitions. As used in this section, unless
the context clearly requires otherwise, the following terms shall mean: (1) EXTENDED BENEFIT
PERIOD. A period which: a. Begins with the third week after a week for which there is a state
"on" indicator; and b. Ends with either of the following weeks, whichever occurs
later: 1. The third week after the first week for which there is a state "off" indicator;
or 2. The thirteenth consecutive week of such period; provided, that no extended benefit period
may begin by reason of a state "on" indicator before the fourteenth week following
the end of a prior extended benefit period which was in effect with respect to this state.
3. The eligibility period for the payment of extended benefits using the total unemployment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-75.htm - 17K - Match Info - Similar pages
40-12-244
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces,
etc. There shall be exempt from the operation of the privilege or license tax and registration
fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama
one passenger vehicle owned by any of the following: (1)a. An active member of the Alabama
National Guard or the Alabama State Guard, when organized in lieu of the National Guard or
for any service-connected disabled veteran. The exemption for any service-connected disabled
veteran extends only to the service-connected disabled veterans' license plate. The exemption
for active members of the Alabama National Guard or Alabama State Guard, when organized in
lieu of the National Guard, shall be claimed upon presentation of proper identification on
forms prescribed by the Adjutant General. Active members of the National Guard may obtain
additional license plates for other passenger vehicles which they own by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-244.htm - 4K - Match Info - Similar pages
13A-9-150
Section 13A-9-150 Public assistance fraud; penalties. (a) For the purposes of this section,
public assistance means money or property provided directly or indirectly to eligible persons
through programs of the federal government, the state, or any political subdivision thereof,
including any program administered by a public housing authority. (b) It shall be unlawful
for an individual or business entity to knowingly do any of the following: (1) Fail, by false
statement, misrepresentation, impersonation, or other fraudulent means, to disclose a material
fact used in making a determination as to the qualification of the person to receive public
assistance. (2) Fail to disclose a change in circumstances in order to obtain or continue
to receive any public assistance to which he or she is not entitled or in an amount larger
than that to which he or she is entitled. (3) Aid and abet another person in the commission
of the prohibitions enumerated in subdivisions (1) and (2). (4) Use,...
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