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39-8-3
Section 39-8-3 Definitions. As used in this chapter, the following words shall have the following
meanings: (1) PUBLIC AGENCY. The State of Alabama, and any county, city, town, school district,
or other political subdivision of the state, any public trust, any public entity specifically
created by the statutes of the State of Alabama or as a result of statutory authorization
therefor, and any department, agency, board, bureau, commission, committee, or authority of
any of the foregoing public entities. (2) PUBLIC IMPROVEMENT. Any beneficial or valuable change
or addition, betterment, enhancement, or amelioration of or upon any real property, or interest
therein, belonging to a public agency intended to enhance its value, beauty, or utility or
to adapt it to new or further purposes. The term does not include the direct purchase of materials,
equipment, or supplies by a public agency, or any personal property. (Act 2014-107, p. 180,
§3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/39-8-3.htm - 1K - Match Info - Similar pages
40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-122.htm - 6K - Match Info - Similar pages
40-29-23
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any person
liable to pay any final assessment of tax neglects or refuses to pay the same or fails to
appeal such final assessment within 30 days, it shall be lawful for the commissioner to collect
such tax (and such further sum as shall be sufficient to cover the expenses of the levy) as
herein provided or as otherwise provided by law. The commissioner may levy upon all property
and rights for property belonging to such person or on which there is a lien as provided in
this chapter for the payment of such tax. If the Commissioner of Revenue or his delegate makes
a finding that the collection of such tax is in jeopardy, notice and demand for immediate
payment of such tax may be made and, upon failure or refusal to pay such tax, collection thereof
by levy shall be lawful without regard to the 30-day period provided in this chapter. (b)
Seizure and sale of property. The term "levy" as used in this chapter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-23.htm - 4K - Match Info - Similar pages
40-9A-3
Section 40-9A-3 Tax assessors to forward information to Department of Revenue. Every tax assessor
shall, not later than March 1, 1993, forward to the Department of Revenue the following information:
(a) A complete listing of all real property located in the county which is subject to a lease
with a public authority, county, or municipality of the State of Alabama. (b) A complete listing
of all personal property located in the county which is subject to a lease with a public authority,
county, or municipality of the State of Alabama. (c) A complete listing of the purchase price
and date of acquisition of such real and personal property. (d) A complete listing of the
estimated fair and reasonable market value of such real and personal property. (e) The estimated
tax revenue produced by such real and personal property if taxed at the rates applicable to
taxable property located in the same jurisdiction. (f) A list of all lessees which have not
filed the required information by January 1,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9A-3.htm - 1K - Match Info - Similar pages
40-9A-4
Section 40-9A-4 Department of Revenue to compile information and submit to Legislature report.
The Department of Revenue shall, not later than May 1, 1993, compile the information submitted
pursuant to Section 40-9A-3 and provide to the Legislature the following information: (a)
A complete listing of all real and personal property located in the state which is subject
to a lease with a public authority, county, or municipality of the State of Alabama. (b) A
complete listing of the estimated fair and reasonable market value of such real and personal
property. (c) The estimated tax revenue produced by such real and personal property if taxed
at the rates applicable to taxable property located in the respective jurisdictions. (d) A
copy of all lists, if any, received by the department from tax assessors pursuant to subsection
(f) of Section 40-9A-3. The completeness of the information required to be provided by the
department pursuant to subsections (a) through (c) of this section shall...
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45-26A-70.15
Section 45-26A-70.15 Applicability of article. (a) This article shall not apply to a highway,
road, street, bridge, or utility structure or facility, nor to any highway, road, street,
bridge, or utility structure or facility to be constructed or improved, including any property,
building, or other structure or facility to be changed, moved, demolished, acquired, or utilized
in connection therewith, or within an historic district or an area designated as historic
properties under this article, nor to actions taken in connection therewith by public authorities
or utilities charged with the responsibility of constructing, maintaining, repairing, or improving
any such highway, road, street, bridge, or utility structure or facility, including any property,
building, or other structure or facility to be changed, moved, demolished, acquired, or utilized
in connection therewith; provided further, however, that where property lying within an area
designated as historic properties or as an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26A-70.15.htm - 2K - Match Info - Similar pages
45-45-31.04
Section 45-45-31.04 Classification and preservation of records; disposal of records; building
for retention of records. The county records commission shall be charged with the responsibility
of determining which county records shall be permanently preserved because of their historical
value, and which records may be destroyed or otherwise disposed of after they have been microfilmed.
No record of the probate office or circuit court shall be destroyed unless otherwise permitted
by law. The commission shall classify the different types of records accordingly. No county
official shall cause any county records to be destroyed or otherwise disposed of without first
obtaining the approval of the county records commission. Before destroying any records, the
disposal of which by a county official has been approved by the commission, such records shall
be offered to the Huntsville Public Library, State Department of Archives and History, the
local historical association, and the Huntsville...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-31.04.htm - 1K - Match Info - Similar pages
8-33-2
Section 8-33-2 Definitions. As used in this chapter, the following words shall have the following
meanings: (1) ADMINISTRATOR. A third party other than the warrantor who is designated by the
warrantor to be responsible for the administration of vehicle protection product warranties.
(2) COMMISSIONER. The Commissioner of the Department of Insurance. (3) DEPARTMENT. The Department
of Insurance. (4) INCIDENTAL COSTS. Expenses specified in the warranty incurred by the warranty
holder related to the failure of the vehicle protection product to perform as provided in
the warranty. Incidental costs may include, without limitation, insurance policy deductibles,
rental vehicle charges, the difference between the actual value of the stolen vehicle at the
time of theft and the cost of a replacement vehicle, sales taxes, registration fees, transaction
fees, and mechanical inspection fees. (5) SERVICE CONTRACT. A contract or agreement as defined
in subdivision (13) of Section 8-32-2. (6) VEHICLE...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-33-2.htm - 3K - Match Info - Similar pages
9-15-71
Section 9-15-71 Real property owned by state to be sold or leased by auction or sealed bids.
All sales and leases made by, or on behalf of, the State of Alabama, or any department, board,
bureau, commission, institution, corporation, or agency, of real property or any interest
therein owned by the State of Alabama having an appraised value of more than twenty thousand
dollars ($20,000) shall be made by free and open competitive advertised public auction or
advertised sealed bids to the highest bidder. (Acts 1995, No. 95-280, p. 507, §2; Act 2000-685,
p. 1390, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-15-71.htm - 881 bytes - Match Info - Similar pages
11-99-5
Section 11-99-5 Determination of tax increment base; aggregate valuation of taxable property;
acquisition or lease of property by public entity; identification of property; notice. (a)
Upon the creation of a tax increment district or adoption of any amendment pursuant to subsection
(c) of this section, the tax increment base shall be determined. (b) Upon application in writing
by the local finance officer, the tax assessor (or the officer of the county performing the
duties of a tax assessor) for each county in which any part of the district is located shall
determine according to his or her best judgment from all sources available to him or her the
full aggregate value of the taxable property in the district located in that county. The aggregate
valuation from all such tax assessors or other such public officials, upon certification to
the local finance officer, shall constitute the tax increment base of the district. (c) If
the public entity creating a tax increment district in which...
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