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45-9-200
Section 45-9-200 Mobile homes. (a) Every person, firm, or corporation who owns, maintains,
or keeps in Chambers County a mobile home, except a mobile home which constitutes a part of
his or her stock as a dealer and except a mobile home which has been assessed for ad valorem
taxation as a part of the realty, shall pay an annual registration fee of three dollars ($3).
Every person, firm, or corporation who owns, maintains, or keeps a mobile home which is considered
for ad valorem tax purposes as separate from the realty on which it sits shall receive a colored
decal upon the payment of both his or her mobile home registration fee and ad valorem taxes
on the mobile home. Every person, firm, or corporation who owns, maintains, or keeps a mobile
home which is considered for ad valorem tax purposes as a part of the realty on which it sits
shall receive an alternative color decal upon the payment of the ad valorem tax on the mobile
home. The decals shall be designed by the State Department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-200.htm - 3K - Match Info - Similar pages
40-10-11
Section 40-10-11 Decree of sale. If service of such notice is perfected 10 days before the
commencement of the term to which the same is returnable, the cause shall stand for trial
at such term; and if no defense is interposed or if interposed and on trial thereof the same
is adjudged insufficient in law or is not sustained by the evidence adduced, the probate court
shall make and enter on such book or docket, a decree of sale substantially in the following
form: "It appearing to the court that the taxes have been assessed against the person
mentioned in this cause (or if the assessment is to owner unknown that the taxes have been
assessed on real estate mentioned in this cause) to the amount of (state amount here) dollars
for the year ___, and that the same are still due and unpaid or have been paid by the holder
of a tax lien certificate, and it further appearing that notice of this proceeding has been
given as required by law, and no valid defense has been interposed against...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-11.htm - 2K - Match Info - Similar pages
40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
40-12-258
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags.
(a) Except for vehicles provided for in subsections (b) and (c), an individual reregistering
a motor vehicle that has been stored in this state and not used or operated on the public
highways of this state shall pay the annual license taxes and registration fees on the vehicle.
The license taxes and registration fees associated with the reregistering of motor vehicles
shall not be prorated. (b) The owners of motor vehicles commonly known as self-propelled campers
or house cars, when stored in this state and not used or operated on the public highways of
this state, upon reregistering, shall pay license taxes and registration fees on a monthly
prorated basis. (c) The owners of farm trucks and farm truck tractors and vintage vehicles,
without regard to subdivision (2) of subsection (c) of Section 40-12-290, when stored in this
state and not used or operated on the public highways of this state,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-258.htm - 3K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-12-248
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
(a) For each truck or truck tractor using the public highways of this state, annual license
taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall
be charged. For the purposes of this section, the term "gross vehicle weight" shall
mean the empty weight of the truck or truck tractor plus the heaviest load to be carried and,
in the case of combinations, shall be deemed to include also the empty weight of the heaviest
trailer with which the power unit shall be placed in combination, plus the heaviest load to
be carried. No tolerance or margin of error shall be allowable under this section, except
as provided in subsection (b). (b) For each truck or truck tractor using the public highways
of this state, the annual license taxes and registration fees herein imposed (i) shall consist
of the base amount applicable to the truck or truck tractor under the schedule...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-248.htm - 11K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After a municipal
code lien has been recorded with the office of the probate judge of the county in which the
real property lies, the Class 2 municipality may identify those properties on which to commence
a judicial in rem foreclosure in accordance with this article, except that those properties
the Class 2 municipality identifies as owner occupied shall not be subject to judicial in
rem foreclosure under this article. The Class 2 municipality shall not file a petition for
judicial in rem foreclosure in accordance with this article for a period of six months following
the date upon which the municipal code lien is recorded in the office of the probate judge.
A petition for judicial in rem foreclosure may include any other municipal code lien that
has been filed prior to the date the petition is filed. After enforcement proceedings have
commenced in accordance with this article, the enforcement proceedings...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-65.htm - 11K - Match Info - Similar pages
40-12-264
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
(a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle may
be granted a grace period of 20 calendar days from date of acquisition to procure a license
tag or plate. (b) Notwithstanding Section 32-6-65, a new or used motor vehicle dealer who
has a current regulatory license required under this article and a dealer license as required
by Section 40-12-51 or Section 40-12-169 may purchase dealer license plates from the department
upon presentation of the current licenses and payment of the fee for a private passenger automobile
as provided in subdivision (1) of subsection (a) of Section 40-12-242 and subsection (a) of
Section 40-12-273 per dealer plate. An additional two dollar ($2) issuance fee shall also
be collected by the department. A new or used motor vehicle dealer that has a current regulatory
license required under this article and a dealer license as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-264.htm - 10K - Match Info - Similar pages
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