|
40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions on taxes
collected by him, not including taxes on real estate bid in by the state at tax sales and
taxes which would be due on property except for the provisions of the presently applicable
law exempting homesteads from state taxes, as follows: In counties where collections, not
including taxes on real estate bid in by the state at tax sales and taxes which would be due
on property except for the provisions of the presently applicable law exempting homesteads
from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the
first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission
herein provided for is to be calculated on collections for real property and personal property,
except motor vehicles, for the general fund of the state and county. In counties where the
collections, not including taxes on real estate bid in by the state at tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-4.htm - 3K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-14-241
Section 45-14-241 Levy of tax; Clay County Hospital and Nursing Home. In Clay County, in addition
to any and all other taxes heretofore levied, the county commission is hereby authorized to
levy and impose an additional ad valorem tax in the amount of four mills on each dollar of
taxable property. The tax shall be earmarked to the county general fund to be used for the
Clay County Hospital and Nursing Home. The additional ad valorem tax imposed by this section
shall be collected at the same time and in the same manner as existing ad valorem taxes are
collected. (Act 88-271, p. 428, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-241.htm - 902 bytes - Match Info - Similar pages
45-32-242.01
Section 45-32-242.01 Levy of tax for certain purposes. (a) In Greene County, in addition to
any and all other taxes heretofore levied, the county commission is hereby authorized to levy
and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable
property: (1) Thirty-four percent of the tax shall be earmarked to the county general fund
to be used for general county purposes. (2) Forty percent of the tax shall be distributed
to the county board of education. (3) Twenty percent of the tax shall be distributed to the
municipalities and shall be divided among all municipalities based on the population of each
municipality. (4) Four percent shall be distributed and divided among the volunteer fire departments.
(5) Two percent shall be distributed to the county library board for a period of 10 years
and then to revert to the county general fund. (b) The additional ad valorem tax imposed by
this section shall be collected at the same time and in the same manner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-242.01.htm - 1K - Match Info - Similar pages
45-32-242
Section 45-32-242 Levy of tax for general purposes. In Greene County, in addition to any and
all other taxes heretofore levied, the county commission is hereby authorized to levy and
impose an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property.
Thirty-five percent of the tax shall be earmarked to the county general fund to be used for
general county purposes; and 65 percent of the tax shall be distributed to the county board
of education. The additional ad valorem tax imposed by this section shall be collected at
the same time and in the same manner as existing ad valorem taxes are collected. (Act 87-541,
p. 826, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-242.htm - 969 bytes - Match Info - Similar pages
45-13-242
Section 45-13-242 Additional tax for public school purposes. In Clarke County, Alabama, in
addition to any and all other taxes heretofore levied, the county commission may, by resolution,
impose an additional ad valorem tax in the amount of five mills on each dollar of taxable
property in the county. All proceeds from such levy shall be earmarked as follows: (1) Proceeds
accruing from the first three and one-half mills of such levy shall be used to fund public
schools in the county; and (2) proceeds accruing from the remaining one and one-half mills
of such levy shall be paid into the county general fund. Any additional taxes levied under
authority of this section shall be due for collection beginning October 1, 1985, and shall
be collected at the same time and in the same manner as existing ad valorem taxes are collected.
(Act 84-442, p. 1030, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-242.htm - 1K - Match Info - Similar pages
40-8-4
Section 40-8-4 Assessment ratios for purposes of local taxation. (a) During the ad valorem
tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county,
municipality, or other taxing authority other than the state, the governing body of any such
county, municipality, or other taxing authority may at any time, effective for ad valorem
tax years beginning on and after October 1, 1978, increase or decrease the ratio of assessed
value to the fair and reasonable market value or, as may otherwise be provided by law, to
the current use value, as the case may be (herein called "the assessment ratio"),
of any class of taxable property within the limits prescribed in the Constitution; provided,
that the county, municipality, or other taxing authority meets the criteria contained in this
section. If the receipts from any ad valorem tax with respect to which any assessment ratio
has been so adjusted by any taxing authority during the ad valorem tax year beginning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-4.htm - 4K - Match Info - Similar pages
45-9-242.40
Section 45-9-242.40 General county purposes. In Chambers County, in addition to any and all
other taxes heretofore levied, the county commission is hereby authorized to levy and impose
an additional ad valorem tax in the amount of two mills on each dollar of taxable property.
The tax shall be earmarked to the county general fund to be used for general county purposes.
The additional ad valorem tax imposed by this section shall be collected at the same time
and in the same manner as existing ad valorem taxes are collected. (Act 85-479, p. 427, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-242.40.htm - 863 bytes - Match Info - Similar pages
45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. The
county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-240.20.htm - 5K - Match Info - Similar pages
45-11-243
Section 45-11-243 Levy of tax; disposition of funds. (a) This section shall be applicable only
to Chilton County. (b) There is levied and imposed, in addition to all other taxes of every
kind now imposed by law, a privilege or license tax upon every person, firm, or corporation
engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations
to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of three percent of the charge for the room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished in the
room; provided, however, that there is exempted from the tax levied under this section any
rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax
shall not apply to rooms, lodgings, or accommodations supplied for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-243.htm - 1K - Match Info - Similar pages
|