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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
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40-9C-3
Section 40-9C-3 Definitions. For purposes of this chapter, the following words and phrases
shall have the following meanings: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's
liability for tax. An abatement of local and noneducation transaction taxes imposed under
Chapter 23 of this title shall relieve the seller from the obligation to collect and pay over
the local portion of the noneducation transaction tax as if the sale were to a person exempt,
to the extent of the abatement, from the local portion of the noneducation transaction tax.
(2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under Section 22-30E-6
for participation in the voluntary cleanup program established pursuant to Chapter 30E of
Title 22, and any personal property acquired in connection with the cleanup and redevelopment
of such real property. (3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION TAXES. The local
portion of the transaction taxes imposed pursuant to Chapter 23 of this...
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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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45-29-90
Section 45-29-90 Definitions. The following words and phrases used in this article shall have
the following respective meanings unless the context clearly indicates otherwise: (1) AUTHORITY.
The public corporation organized pursuant to this article. (2) BOARD. The board of directors
of the authority which shall be the governing body of the authority. (3) BONDS. Includes bonds
and notes. (4) COUNTY. Fayette County. (5) DIRECTOR. A member of the board of directors of
the authority. (6) GOVERNING BODY. The county commission or other like governing body of Fayette
County. (7) LAND USE CERTIFICATE. A written document certifying that a regulated project or
activity is in compliance with applicable ordinances. It shall be obtained from the planning
commission in accordance with adopted administrative procedures for obtaining such certificate.
(8) MANAGEMENT AREA. The Tom Bevill Reservoir Management Area. (9) MUNICIPALITY. An incorporated
city or town of the state. (10) PERSON. Unless limited...
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11-67-62
Section 11-67-62 Notice. (a) After the passage of the resolution, notice of a public hearing
on the matter shall be given by certified mail, return receipt requested, mailed 21 days prior
to the date of the hearing and shall inform the owner of the time, date, and place of the
hearing and the reason for the hearing. The notice shall be mailed to the owner of the property
as the information appears on record in the office of the tax assessor. (b) All notices shall
carry a list of names of persons or private contractors, or both, who perform the work and
are registered with the municipal clerk. The names shall not constitute a recommendation and
the failure to include a list shall in no way affect the operation of this article. (c) Notice
shall also be given by publication in a newspaper of general circulation published in the
municipality once a week for two consecutive weeks, or if no newspaper is published in the
municipality, notice shall be posted in three public places located in...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...
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11-67-23
Section 11-67-23 Notice to owner of public hearing; contents; publication in newspaper; posting
of signs and form thereof. After the passage of the resolution, notice of a public hearing
on the matter shall be given by certified mail, return receipt requested, mailed 30 days prior
to the date of the hearing and shall inform the owner of the time, date, and place of the
hearing and the reason for the hearing. The notice shall be mailed to the owner of the property
as the information appears on record in the office of the tax assessor. All notices shall
carry a list of names of persons or private contractors, or both, who perform the work and
are registered with the city clerk. The names shall not constitute a recommendation and the
failure to include a list shall in no way affect the operation of this article. Notice shall
also be given by publication in a newspaper normally read by all segments of the population
published in the county once a week for two consecutive weeks, or if no...
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11-67-4
Section 11-67-4 Notice to owner of public hearing; contents; publication in newspaper; posting
of signs and form thereof. After the passage of said resolution, notice of a public hearing
on the matter shall be given by certified mail, return receipt requested, mailed 30 days prior
to the date of said hearing and shall inform the owner of the time, date, and place of said
hearing and reason therefor. Said notice shall be mailed to the owner of said property as
same appears of record in the tax assessor's office for Mobile County. All notices shall carry
a list of names of persons and/or private contractors who perform such work and are registered
with the city clerk. Such names shall not constitute a recommendation and the failure to include
such a list shall in no wise affect the operation of this article. Notice shall also be given
by publication in a newspaper normally read by all segments of the population published in
Mobile County once a week for two consecutive weeks, or if no...
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16-13-231
Section 16-13-231 Purposes and plan of apportionment. (a) In addition to all other appropriations
and apportionments of public school money now provided by law and made available for public
schools there shall be apportioned and paid to local boards of education from the Foundation
Program Fund, the amounts to be determined as hereinafter provided and in accordance with
regulations of the State Board of Education. This Foundation Program Fund shall be used principally:
(1) To aid in providing at least a 180 full instructional day minimum school term, or the
hourly equivalent thereof, except as otherwise provided in paragraph c. of subdivision (1)
of subsection (b); and, (2) To assist in the promotion of educational opportunity for all
children in the public schools. (b) The following requirements and procedures, supplemented
when necessary by regulations of the State Board of Education, shall govern the apportionment
of the fund: (1) REQUIREMENTS FOR PARTICIPATING IN FUND. In order for...
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11-54-171
Section 11-54-171 Definitions. The following words and phrases used in this article shall,
in the absence of clear implication otherwise, be given the following interpretations: (1)
APPLICANT. A person who files a written application with the governing body of any municipality
in accordance with Section 11-54-173. (2) AUTHORITY. A public corporation organized pursuant
to this article. (3) AUTHORIZING MUNICIPALITY. Any municipality the governing body of which
shall have adopted an authorizing resolution. (4) AUTHORIZING RESOLUTION. A resolution adopted
by the governing body of any municipality in accordance with Section 11-54-173, that authorizes
the incorporation of an authority. (5) BOARD. The board of directors of an authority. (6)
BONDS. Includes bonds, notes, and certificates representing an obligation to pay money. (7)
COUNTY. Any county in the state. (8) DIRECTOR. A member of the board of an authority. (9)
GOVERNING BODY. With respect to a municipality, its city or town council,...
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