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40-7-66
Section 40-7-66 Consultations with county governing bodies and tax assessors; determination
of system of appraisal; general schedule for completion of appraisal to be established. The
Department of Revenue shall consult and advise with the governing bodies and tax assessors
as to its findings in each county and, after consultation, determine the chosen system of
appraisal to be put into effect without delay in order that the assessments for ad valorem
taxes in each such county may be equalized at the earliest possible date. Furthermore, a general
schedule for completion of the various stages of appraisal for each county shall be agreed
upon by the Department of Revenue and respective tax assessor and county governing body within
the limits prescribed by this division and shall be forthwith certified by the Department
of Revenue. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §7.)...
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40-9F-34
Section 40-9F-34 Recapture of tax credits; assessment. (a) Recapture of any of the credit shall
apply against the taxpayer who utilizes the credit, and any required adjustments to basis
due to recapture, shall be governed by Section 50 of the Internal Revenue Code. (b) In the
taxable year the certified rehabilitation is placed in service for any structure for which
a tax credit has been issued, the commission shall provide notice of the certified rehabilitation
and a copy of the appraisal provided by the owner to the taxing authority responsible for
the assessment of ad valorem taxes. Upon notification, the taxing authority responsible for
the assessment of ad valorem taxes shall complete a new assessment for the structure to be
used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation
was placed in service. (Act 2017-380, §5.)...
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45-17-90.80
Section 45-17-90.80 Community Development Commission; rules and regulations; fund. (a) The
Colbert County Community Development Commission is hereby created. The commission may receive
and by majority vote distribute any funds in the Community Development Fund created pursuant
to subsection (d) for the purposes of promoting economic development, education, recreation,
including, but not limited to, community centers, conservation, and fire protection. The commission
may also expend funds for the purposes authorized in Section 29-2-120. (b) The commission
shall be comprised of the following members: (1) The Judge of Probate of Colbert County, who
shall serve as an ex officio member, or his or her designee whose term shall coincide with
the term of the judge of probate. (2) A person appointed by each senator representing Colbert
County whose term shall coincide with the term of the senator or until a replacement is appointed.
(3) A person appointed by each member of the House of...
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45-22-90
Section 45-22-90 Community Development Commission; promulgation of rules; fund. (a) There is
created the Cullman County Community Development Commission which may receive, except as provided
in subdivision (2) of subsection (c), and by majority vote may distribute any funds in the
Community Development Fund created herein for the purposes of promoting economic and community
development, education, conservation, and fire protection. The commission shall be comprised
of the following members: (1) A person appointed by the Senator representing Cullman County
and whose term will coincide with the term of the Senator or until replacement. (2) A person
appointed by each of the three members of the House of Representatives who represent Cullman
County and whose term will coincide with the term of the appointing representative or until
replacement. A person appointed by the members of the legislative delegation from Cullman
County, who shall serve as chair and shall serve at the discretion of...
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45-25-90
Section 45-25-90 DeKalb County Community Development Commission. (a) There is created the DeKalb
County Community Development Commission which shall be authorized to receive, and by majority
vote to distribute, any funds in the Community Development Fund created herein for the purposes
of promoting economic development, education, conservation, and fire protection. These funds
shall be expended in each House of Representatives district in DeKalb County in accordance
with the percentage of the population in DeKalb County that each district encompasses. The
commission shall be comprised of the following members: (1) The Judge of Probate of DeKalb
County or his or her designee, whose term shall coincide with the term of the judge of probate.
(2) A person appointed by the state senator representing DeKalb County, whose term shall coincide
with the term of the senator, or until replacement. (3) A person appointed by the House of
Representatives member, who represents a majority of the...
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45-30-90
Section 45-30-90 Franklin County Community Development Commission; Community Development Fund.
(a) There is hereby created the Franklin County Community Development Commission which shall
be authorized to receive and by majority vote to distribute any funds in the Community Development
Fund created herein for the purposes of promoting economic development, education, conservation,
and fire protection. The commission may also expend funds for the purposes authorized in Section
29-2-120. The commission shall be comprised of the following members: (1)a. For the first
two years of the legislative quadrennium the mayor of the largest municipality in Franklin
County. b. For the last two years of the legislative quadrennium the mayor of the second largest
municipality in Franklin County. (2) A person appointed by each senator representing a portion
of Franklin County whose term shall coincide with the term of the senator or until replacement.
(3) A person appointed by each House of...
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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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30-7-2
Section 30-7-2 Minimum standards for domestic violence shelters. (a) The following minimum
standards for domestic violence centers shall be used by the Department of Economic and Community
Affairs to determine membership in the coalition or other qualified entity and eligibility
for receiving funds administered by the Department of Economic and Community Affairs. Any
domestic violence center seeking membership shall meet the following qualifications: (1) Be
a 501(c)(3) nonprofit corporation created for the purpose of operating a domestic violence
center; provided, however, it may be affiliated with a larger private organization, but must
be a distinct entity with its own corporate structure and budget. All funding and budget issues
pertaining to the operation of the domestic violence program shall be reported independently
from other activities to the coalition or other qualified entity. (2) Have as its primary
mission the provision of services to victims of domestic violence, as...
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40-15-15
Section 40-15-15 Assessment of tax due. Where appropriate returns are made and information
supplied by the legal representative of any estate subject to the tax imposed hereby, the
Department of Revenue shall assess the tax due in time to enable such legal representative
to make payment of the same and receive credit upon the federal tax. The Department of Revenue
may adopt the valuation arrived at by the federal authorities as the basis for the tax hereunder.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §444; Acts 1992, No. 92-186, p. 349, §44.)...
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40-7-25.3
Section 40-7-25.3 Current use value of Class III property - Conversion of property to other
taxable use. If the sale or other disposition of taxable property qualified for assessment
based on its current use value results in or is followed by the conversion of such property,
within two years from the date of sale or other disposition, to a use that is not so qualified,
then with respect to such property, there shall be levied and collected, in the ad valorem
tax year beginning on the October 1 next succeeding the conversion of such property, an amount
of additional taxes to be computed in the manner provided by this section. If taxable property
qualified for assessment at its current use value is converted to a use not so qualified,
then the tax assessor shall thereupon appraise such property in accordance with the provisions
of Section 40-7-15 and Section 40-7-25, as amended, and shall compute the amount of additional
taxes payable with respect to such property in the manner provided...
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