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40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another date is
specifically fixed by law, the lien shall arise at the time the assessment list, return therefor
or the payment thereof, as the case may be, was due to have been filed with or made to the
Department of Revenue or other agency of the state or county and shall continue until the
liability for such amount is satisfied or becomes unenforceable by reason of the lapse of
time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
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40-12-265
Section 40-12-265 Mutilation or alteration of tags; replacement tags; use of improper tags.
(a) It shall be unlawful for any person to mutilate or alter, for the purpose of deception,
any motor vehicle tag, plate, or validation stamp or to use upon any motor vehicle any tags,
plates, or validation stamps in imitation of or substitution for authorized issued tags, plates,
or validation stamps. It shall be the duty of all sheriffs, police officers, state troopers,
license inspectors, deputy license inspectors, and field agents of the Department of Revenue
to arrest any person violating the provisions of this section, and upon conviction of any
such person a fine of not less than $25 nor exceeding $100 shall be imposed for each offense.
The license inspector shall receive a fee of $1.50 for making such arrest, which arrest fee
shall be collected as a part of the costs in any such action before a court of competent jurisdiction.
(b) In case the tag, plate, or validation stamp becomes so...
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40-7-4
Section 40-7-4 Taxpayer to attend appointment and return list of property; failure to furnish
description of real estate. It is the duty of every person in every election precinct to attend
in person before the assessor on the first day of the appointment in the precinct of the taxpayer's
residence and then and there to render to the assessor under oath a full and complete list
of all property of which he was owner, or in which he had any interest whatever, or of which
he was trustee or agent on October 1 of that year. The land and improvements thereon and homesteads
must be separately listed and valued. On failure of the taxpayer for 30 days after demand
or notice by the tax assessor to furnish a sufficient description of his real estate, said
tax assessor shall secure such description from the records of conveyance in the office of
the probate court of his county, and if he is unable to get a sufficient description from
such records, then by a survey of property by the county...
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12-20-29
Section 12-20-29 Substitution of lost, etc., papers or records in civil cases - How made -
After determination of action or proceeding. If, after the determination of any civil action
or proceeding, the original papers, or any part thereof pertaining thereto, which are not
of record are lost, mislaid, destroyed or mutilated, if the record of such papers with such
papers should be lost, mislaid, destroyed or mutilated or if the record of any judgment or
decree of any judicial proceeding or quasi-judicial proceeding, or any part thereof, should
be lost, mislaid, destroyed or mutilated, any party in interest may, on application in writing,
stating the facts, accompanied with the substitute proposed of such lost, mislaid, destroyed
or mutilated paper or record, verified by affidavit, obtain an order of substitution. If the
adverse party is of full age, of sound mind and a resident of the state, notice of the application
and a copy thereof, accompanied with a copy of the proposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-20-29.htm - 2K - Match Info - Similar pages
25-4-137
Section 25-4-137 Adjustments or refunds. (a) If, not later than four years after the date on
which any contributions, penalties, or interest became due, an employer who has paid such
contributions, penalties, or interest thereon shall make application for an adjustment thereof
in connection with subsequent contribution payments, or for a refund thereof because such
adjustment cannot be made, and the secretary shall determine that such contributions, penalties,
or interest, or any portion thereof, was erroneously collected, the secretary shall allow
such employer to make an adjustment thereof in connection with subsequent contribution liability,
or, if such adjustment cannot be made, the secretary may refund such contributions, interest,
and penalties from the clearing account. Any refund of interest and/or penalties which have
been transferred to the Special Employment Security Administration Fund shall be made from
the Special Employment Security Administration Fund, provided for in...
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45-9-91.20
Section 45-9-91.20 Establishment and designation; services; regulation of industrial parks.
(a) Subject to the written approval of the owners of 100 percent in interest based on assessed
value for ad valorem tax purposes of each 10 acres, or the part thereof to be included in
the proposed industrial park, the County Commission of Chambers County in the State of Alabama
may establish industrial parks composed of territory wholly within the county boundaries and
without the boundaries of any municipality. Any person, firm, or corporation who desires to
obtain a designation of an area as an industrial park shall file a petition with the county
commission of the county wherein the property is located requesting that the county commission
designate the area proposed as an industrial park, and include with such petition the consent
of the land owners as above required. The consent of each consenting owner shall be acknowledged
before a notary public or other person authorized to take...
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6-5-149
Section 6-5-149 Precedence of action over other cases; evidence; dismissal of action; continuance;
costs; judgment. (a) The action, when commenced, shall have precedence over all other cases
except injunctions. (b) In such action, evidence of the general reputation of the place or
any admission or finding of guilt of any person under the original laws against prostitution,
lewdness, or assignation at any such place shall be admissible for the purpose of proving
the existence of said nuisance and shall be prima facie evidence of such nuisance, of knowledge
of and acquiescence and participation therein on the part of the person, or persons, charged
with maintaining such nuisance. (c) If the complaint is filed for the state by a citizen of
the county, it shall not be dismissed except upon a sworn statement of the plaintiff or his
personal representative or agent, and his attorney or of the officer filing the complaint,
setting forth the reasons why the action should be dismissed and the...
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6-6-121
Section 6-6-121 When defendants evade service of process; dismissal of attachment. (a) When
a summons has been returned "not found" as to all or any of the defendants, residents
of the county, if the plaintiff, his agent or attorney makes an affidavit that the defendant
has evaded the service of the process, the court must direct an attachment to issue, returnable
within 30 days after the levy thereof, and the case must in all respects proceed as against
such defendant as if originally commenced by attachment. (b) The plaintiff may, notwithstanding
such attachment, proceed to judgment against any of the defendants on whom process was served,
but upon a judgment and satisfaction of the debt or claim, the attachment shall be dismissed
at the costs of the plaintiff. (Code 1852, §§2568, 2569; Code 1867, §§2996, 2997; Code
1876, §§3321, 3322; Code 1886, §§2969, 2970; Code 1896, §§559, 560; Code 1907, §§2959,
2960; Code 1923, §§6207, 6208; Code 1940, T. 7, §§880, 881.)...
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15-13-22
Section 15-13-22 Qualifications for bail; bond required for bondsmen; qualification when sufficiency
of bail doubtful. (a) Each person signing as surety an undertaking of bail must be: (1) A
resident of this state; and (2) Worth, exclusive of property exempt from execution, the amount
expressed in the undertaking; but the court or magistrate, in taking bail, may allow more
than two persons to justify severally as bail in amounts less than that expressed in the undertaking,
provided the whole is equivalent to two sufficient bails. (b) The court or magistrate in taking
bail, in lieu of the foregoing, may allow a corporation, foreign or domestic, qualified to
do a bonding business in this state and authorized to execute the undertaking of bail, to
execute such bail. (c) Every person engaged in the business of making bail bonds and charging
therefor, except corporations qualified to do a bonding business in this state, shall be required,
in addition to all other requirements of this...
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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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