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45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY
ACT 2020-37 AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE
CURRENT CODE SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for the assessment and
collection of taxes due on motor vehicles, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the judge of probate
until the ad valorem tax on the vehicles has been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return the motor vehicle for ad valorem taxation purposes to the judge...
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11-65-16
Section 11-65-16 Review of application for horse racing facility license. (a) A commission
shall promptly consider any application for the issuance or transfer of a horse racing facility
license submitted to it and shall grant or deny the issuance or transfer of such license based
on all information before it, including the results of investigations it deems appropriate.
A commission shall deny the issuance of an original horse racing facility license to any applicant
unless it finds that the applicant's facility will meet the following minimum standards: (1)
That the facilities will provide a track racing surface of at least one mile; (2) That the
facility will be appropriate for the conduct of horse racing year-round and at night; and
(3) That the facility will be located within the boundaries of the commission municipal jurisdiction
or will be located on land in the host county and annexed to the sponsoring municipality prior
to the commencement of racing. (b) A commission shall...
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14-2-31
Section 14-2-31 Special funds. In the resolution or proceedings authorizing the issuance
of any bonds, any temporary loans or in any indenture of trust, the authority may provide
for the establishment of one or more special funds for the payment of the principal of, or
interest on, the bonds, certificates or notes, one or more reserve funds therefor and a fund,
or funds, for the payment of insurance premiums or other expenses with respect to the ownership
and leasing of the facilities or for the expense of selling and leasing the Kilby property.
Any such special funds shall be held as trust funds by the State Treasurer separate and apart
from all other moneys. The State Treasurer is authorized and directed to pay, solely from
the special fund, or funds, provided therefor, the principal of and interest on all bonds
issued under this chapter as such principal and interest respectively mature and come due
and the redemption price of any bonds called prior to maturity. He shall establish...
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16-18A-5
Section 16-18A-5 Revenue bonds - Issuance; negotiable, forms, terms, etc.; refunding
bonds; security. The authority shall have power and is hereby authorized from time to time
to provide by resolution for the issuance of negotiable revenue bonds for the purpose of paying
all or any part of the cost as herein defined of any of its projects. Such bonds may also
be issued to pay off, refund or refinance any outstanding bonds or other obligation of any
nature owed by the authority, whether or not such revenue bonds or other obligations shall
then be subject to redemption, and the authority may provide for such arrangements as it may
determine for the payment and security of the revenue bonds being issued or for the payment
and security of the revenue bonds or other obligations to be paid off, refunded or refinanced.
The principal, premium, if any, and interest of such revenue bonds shall be payable solely
from the revenues, receipts and earnings to be received by the authority in...
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16-25-1
Section 16-25-1 Definitions. For the purposes of this chapter the following terms, unless
a different meaning is plainly required by the context, shall have the following respective
meanings: (1) RETIREMENT SYSTEM. The Teachers' Retirement System of Alabama as defined in
Section 16-25-2. (2) PUBLIC SCHOOL. Any day school conducted within the state under
the authority and supervision of a duly elected or appointed county or city board of education
and any educational institution supported by and under the control of the state or any private
nondenominational school operated nonprofit for the education of children of school age residing
within a district where no public school is available for the children. (3) TEACHER. Any teacher,
principal, superintendent, supervisor, college professor, administrative officer, or clerk
employed in any public school or public college within the state or employed in any private
nondenominational school operated nonprofit for the education of children of...
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24-1-131
Section 24-1-131 Definitions. The following terms whenever used or referred to in this
article, shall have the following respective meanings, unless a different meaning clearly
appears from the context: (1) HOUSING AUTHORITY. Any housing authority organized pursuant
to this title. (2) CITY. Any city or incorporated town in the State of Alabama. (3) HOUSING
PROJECT. Any undertaking to demolish, clear, remove, alter, or repair unsafe or unsanitary
housing or to provide dwelling or public school accommodations for persons who live in or
use unsafe, unsanitary, or congested dwelling or public school accommodations. Such term may
also include such recreational or social assemblies for educational, health, or welfare purposes
and such necessary utilities as are designed primarily for the benefit and use of the occupants
of such dwelling accommodations. (Acts 1935, No. 41, p. 85; Code 1940, T. 25, §2.)...
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37-7-1
Section 37-7-1 Definitions. The following terms, whenever used or referred to in this
chapter, shall have the following meanings, unless a different meaning clearly appears from
the context: (1) CORPORATION. A corporation formed under this chapter. (2) MUNICIPALITY. Any
county, city or town of this state. (3) PERSON or INHABITANT. Such term includes natural persons,
firms, associations, corporations, business trusts, partnerships and bodies politic. (4) ENERGY.
Such term includes any and all electric energy no matter how generated or produced. (5) SYSTEM.
Such term includes any plant, works, system, facilities or properties, together with all parts
thereof and appurtenances thereto, used or useful in the generation, production, transmission
or distribution of energy. (6) BONDS. Such term includes negotiable bonds, interim certificates
or receipts, notes, debentures and all other evidences of indebtedness either issued or the
payment thereof assumed by a corporation. (7) LAW. Any act or...
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40-2A-17
Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities
controlled by the same interests; improper contingent fees. For purposes of the tax imposed
in Chapter 18 of this title, the following rules shall apply: (a) In any case of two or more
organizations, trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C.
§ 1504) owned or controlled directly or indirectly by the same interests, the Commissioner
of the Alabama Department of Revenue may distribute, apportion, or allocate gross income,
deductions, credits, or allowances, if the commissioner determines that such distribution,
apportionment, or allocation is necessary in order to prevent evasion of Alabama income taxes
or to clearly reflect the income of any such organization, trade, or business. (b) Any transaction
based upon tax planning advice, tax return preparation advice, or tax return preparation services
with respect to which an improper contingent fee is directly or...
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40-8-3
Section 40-8-3 Rate of taxation - Allocation. There is hereby levied for the purpose
and upon the property hereinafter named and not specifically exempted from taxation annual
taxes, as follows: (1) For the maintenance of the public schools of this state, $.30 on each
$100 of the assessed value of taxable property. (2) For the relief of needy Confederate soldiers
and sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed
value of taxable property of which one percent of the gross amount collected will be expended
by the Alabama Historical Commission to provide for capital improvements and maintenance at
the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama. (3) For the use
of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable
property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §19; Acts 1975, No. 1187, p. 2319,
§1.)...
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45-37A-54.07
Section 45-37A-54.07 Petition for election in issuance of bonds. If, in the opinion
of the park and recreation board of any such city, the funds available for such purposes be
inadequate to provide ample, appropriate, and suitable grounds, buildings, and equipment for
all the needed parks, park areas, park boulevards, playgrounds, park and playground systems,
recreation centers, and other recreational facilities and activities of such city, the park
and recreation board may petition the governing body of such city to call an election for
the issuance of bonds on the credit of the city in an amount sufficient to provide the necessities
of such city in these respects, subject to the limitations set out in the constitution of
the state, and the governing body of such city shall call or cause to be called the election
at the time requested in the petition. (Acts 1923, No. 529, p. 707, §8.)...
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