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11-51-191
or its agent, within 30 days after receipt of the request for extension by the taxpayer or
its authorized agent. (3) The preliminary assessment entered by the taxing jurisdiction, or
a copy thereof, shall promptly upon entry be mailed by the taxing jurisdiction to the taxpayer's
last known address by either first class U.S. mail or certified U.S. mail with return receipt
requested, but at the option of the taxing jurisdiction, the preliminary assessment may be
delivered to the taxpayer by personal delivery. (d)(1) If a taxpayer disagrees with
a preliminary assessment as entered by the taxing jurisdiction, the taxpayer may file a petition
for review with the taxing jurisdiction within 30 days from the date of entry of the preliminary
assessment setting out the specific objections to the preliminary assessment. If a petition
for review is timely filed, or if the taxing jurisdiction otherwise deems it necessary, the
license officer of the municipality shall schedule a conference with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
11-80-1
Section 11-80-1 Condemnation of lands for public building sites, roads, streets, construction
materials, etc. (a) Counties and municipal corporations may condemn lands for public building
sites or additions thereto, or for enlargements of sites already owned, or for public roads
or streets or alleys, or for material for the construction of public roads or streets or for
any other public use. (b) Notwithstanding any other provision of law, a municipality or county
may not condemn property for the purposes of private retail, office, commercial, industrial,
or residential development; primarily for enhancement of tax revenue; for transfer to a person,
nongovernmental entity, public-private partnership, corporation, or other business entity;
or for the primary purpose of acquiring a mortgage or deed of trust. Provided, however, the
provisions of this subsection shall not apply to the use of eminent domain by any municipality,
housing authority, or other public entity based upon a finding...
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17-16-20
Section 17-16-20 Recounts generally. (a) When, in a general election, the election returns
for any public office, including a judicial office, reflect that a candidate is defeated or
any ballot statewide measure is defeated by not more than one half of one percent of the votes
cast for the office, or the ballot measure, as certified by the appropriate election officer,
a recount shall be held unless the defeated candidate submits a written waiver for the recount
as provided herein: (1) In the case of an election for any federal, state, circuit, or district
office, or the state Senate, state House of Representatives, or any other office that is not
a county office, a written waiver for a recount may be submitted to the Secretary of State
within 24 hours after the certification of the results of the election. Upon receipt of the
waiver, the Secretary of State shall immediately order the recount to be cancelled. (2) In
the case of an election for any county office, a written waiver for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-16-20.htm - 4K - Match Info - Similar pages
22-30E-4
Section 22-30E-4 Authority of the department to establish rules and regulations. (a) The department,
acting through the commission, may adopt, promulgate, modify, amend, and repeal rules and
regulations to implement and enforce this chapter as necessary to provide for the voluntary
assessment, cleanup, reuse, and redevelopment of qualifying properties. All rules and regulations
established pursuant to this chapter shall comply with applicable provisions of the Alabama
Administrative Procedure Act, Section 41-22-11. (b) The department's rules and regulations
shall include, at a minimum, the following: (1) Rules and regulations establishing cleanup
standards. (2) Rules and regulations governing procedures for placement of properties on and
removal of properties from the Voluntary Cleanup Properties Inventory required under the provisions
of Section 22-30E-11. (3) Rules and regulations governing procedures for the filing in the
deed records of the probate courts of appropriate notice upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30E-4.htm - 5K - Match Info - Similar pages
23-2-169
Section 23-2-169 Use of toll collection facility without payment; collection. THIS SECTION
WAS AMENDED BY ACT 2019-501 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) The owner and operator of a vehicle
driven on a toll road, bridge, causeway, or tunnel and through a toll collection point without
payment of the required toll is jointly and severally liable to the authority, department,
or private toll entity to pay the required toll, administrative fees, and civil penalty as
provided in this article. The authority, department, or private toll entity or an agent or
representative thereof may pursue collection of the required toll as provided for in this
article. (b) A certified written report or a facsimile thereof, sworn to or affirmed by the
authority, department, private toll entity, or an agent or representative thereof that a toll
violation has occurred, based upon inspection of photographs, microphotographs,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-169.htm - 6K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
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40-26-1
furnished to transients for a consideration, in any county which is located in the geographic
region comprising the Alabama mountain lakes area, those being Blount, Cherokee, Colbert,
Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion,
Marshall, Morgan, and Winston, in an amount to be determined by the application of the rate
of five percent of the charge for such room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in such room,
and the rate of four percent of the charge in every other county. There is exempted from the
tax levied under this chapter any rentals or services taxed under Division 1 of Article 1
of Chapter 23 of this title. (b) The tax shall not apply to rooms, lodgings, or accommodations
supplied: (i) For a period of 180 continuous days or more in any place; (ii) by camps, conference
centers, or similar facilities operated by nonprofit organizations...
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40-9-30
provider to a recipient of benefits under the Medicare program shall be exempt from state and
local sales and use taxes. (c) A provider who rents or leases oxygen or durable medical equipment
to a recipient of benefits under the Medicare or Medicaid program under orders from a duly
licensed physician shall be exempt from all state and local rental and leasing taxes. (d)
In addition to any other exemptions provided in subsection (b) or (c), any items used for
the treatment of illness or injury or to replace all or part of a limb or internal
body part purchased by or on behalf of an individual pursuant to a valid prescription and
covered by and billed to Medicare, Medicaid, or a health benefit plan shall be exempt from
state, county, and municipal sales, use and rental and leasing taxes, including, but not limited
to, any of the following: Durable medical equipment, including repair parts and the disposable
or single patient use supplies required for the use of the equipment;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-30.htm - 2K - Match Info - Similar pages
41-22-20
Section 41-22-20 Judicial review of preliminary, procedural, etc., actions or rulings and final
decisions in contested cases. (a) A person who has exhausted all administrative remedies available
within the agency, other than rehearing, and who is aggrieved by a final decision in a contested
case is entitled to judicial review under this chapter. A preliminary, procedural, or intermediate
agency action or ruling is immediately reviewable if review of the final agency decision would
not provide an adequate remedy. (b) All proceedings for review may be instituted by filing
of notice of appeal or review and a cost bond with the agency to cover the reasonable costs
of preparing the transcript of the proceeding under review, unless waived by the agency or
the court on a showing of substantial hardship. A petition shall be filed either in the Circuit
Court of Montgomery County or in the circuit court of the county in which the agency maintains
its headquarters, or unless otherwise...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-22-20.htm - 11K - Match Info - Similar pages
41-29-3
Section 41-29-3 Project notification; applications. (a)(1) The Secretary of Commerce shall
be notified in writing about the general parameters of a project if an entity is considering
locating or expanding a facility at a site within this state and intends to claim any of the
incentives provided by the State of Alabama that are described in subdivision (2) (the "required
notification"). The required notification should be made as soon as the project's parameters
are generally known or when a site or sites have been identified by a project entity or a
visit is made to the State of Alabama by the project entity or its representative. The initial
required notification may be made on an anonymous basis (i.e., "Project Alpha")
in order to protect the confidentiality of a proposed project. Upon timely notifying the secretary
within the time frame specified in this subdivision, the secretary shall transmit a letter
to the project entity or its representative acknowledging receipt of the...
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