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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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16-17A-11
Section 16-17A-11 Pledge of revenues; security documents. (a) Any pledge of any revenues of
an authority or university affiliate, including, without limitation, tax revenues made available
to an authority, shall be valid and binding from the time it is made, and the revenues or
taxes so pledged and thereafter received by the authority shall immediately become subject
to the lien of that pledge without any physical delivery thereof or further act. The lien
of that pledge shall be valid and binding against all parties having claims of any kind against
the authority, irrespective of whether the parties have actual notice thereof. The resolution
or security document establishing a pledge of revenues may provide that the lien established
extends, on a pari passu basis, to any additional indebtedness issued as a parity obligation
in accordance with the terms of the financing document. (b) Any security document relating
to any real property, personal property, fixtures, or other tangible...
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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
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22-21-323
Section 22-21-323 Source of payment; security. (a) Securities issued by an authority shall
not be general obligations of the authority but shall be payable solely out of the revenues
from any health care facilities or other properties or assets (including, without limitation,
proceeds from such securities, investment income and insurance and condemnation proceeds)
owned or operated by it and the proceeds of any hospital tax appropriated, apportioned or
allocated to it or for its benefit, or any portion of either thereof, all as may be provided
or specified in the resolution of the board authorizing such securities or the indenture under
which issued. The principal of and interest (and premium, if any) on any securities issued
by the authority shall be secured by a pledge of the revenues or taxes (or both) out of which
the same are payable and may be secured by a trust indenture evidencing such pledge or by
a foreclosable mortgage, mortgage indenture or mortgage and trust indenture...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-323.htm - 4K - Match Info - Similar pages
40-7-25
Section 40-7-25 Estimation of fair market value; assessment list; notice; objections. Except
as otherwise provided by law, the assessing official shall, from information entered on the
tax return list and from all other information known to him or her, or which he or she may
procure, proceed to ascertain what, in his or her best judgment, is a fair and reasonable
market value of each item of property returned by or listed to any taxpayer; provided, that
the assessed value of any real estate or improvements as fixed for taxation for the year next
preceding the then current tax year shall be prima facie the basis of the value of the property
for assessment for the current tax year, and the property shall not be assessed for taxation
at a less valuation unless, upon evidence submitted to the county board of equalization, as
provided for herein, it is found that the assessed valuation of the property reviewed should
be reduced. The assessing official shall in separate columns enter on the...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
37-16-7
Section 37-16-7 Civil action by owner of interest in real property subject to easement; damages;
condemnation; receipt of rights by grant or agreement; motice of installation; liability.
(a) If the owner of an interest in real property subject to an electric easement contends
that the owner's property has been taken, injured, or destroyed by the construction, installation,
use, or enlargement of broadband systems within the electric easement on the owner's property
and the electric easement does not expressly provide for such, the owner may file a civil
action in the circuit court for the county in which the property is located to recover damages
as specified by this section. All such actions must be brought within three years after the
later of: (1) August 1, 2019; or (2) the date broadband systems are first constructed or installed
within the electric easement on the owner's real property. Nothing in this chapter shall revive
any right or remedy which may have become barred by lapse...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
40-3-16
Section 40-3-16 Duties generally; quorum; powers and duties of agents; protest procedure. It
shall be the duty of the boards of equalization to inspect, review, revise, and fix the value
of all the property returned to or listed with the assessing official for taxation each year;
provided, that nothing in this chapter shall be construed to require the assessing official
or boards of equalization to value any property required by the law to be assessed for taxation
by the Department of Revenue. The majority of the board of equalization shall constitute a
quorum of the board for the performance of the duties required herein; provided, that at any
time the Department of Revenue shall deem it necessary it may go or send or use agents or
representatives in any county with authority to act in an advisory capacity and in conjunction
with the board of equalization and perform other duties, with respect to the valuation and
assessment of property for taxation, as may be required of them. Agents...
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45-25-250.04
Section 45-25-250.04 Powers of authority. (a) The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time specified in its
certificate of incorporation. (2) To sue and be sued in its own name in civil actions, except
as otherwise provided in this article, and to defend civil actions against it. (3) To adopt
and make use of a corporate seal and to alter the same at pleasure. (4) To adopt and alter
bylaws for the regulation and conduct of its affairs and business. (5) To acquire, receive,
and take, by purchase, gift, lease, devise, or otherwise, and to hold property of every description,
real, personal, or mixed, whether located in one or more counties and whether located within
or outside the service area. (6) To make, enter into, and execute such contracts, agreements,
leases, and other instruments and to take such other actions...
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