11-48-48.1
Section 11-48-48.1 Payment of assessments in Class 2 municipalities. Any Class 2 municipality, in ordering any local improvement the cost of which or any part thereof is to be assessed against any property in accordance with the provisions of this section, may provide that the same shall be paid in cash within 30 days after the final assessment, provided the cost of such improvement does not exceed $1,000.00, but if the total cost of said improvement is greater than such sum, any property owner may, at his election, to be expressed by notifying the municipal official charged with the duty of collecting such assessments in writing within 30 days after the assessment is made final, pay the said assessment in 36, 60 or 120 monthly installments, which shall bear interest at a rate not exceeding 12 percent per annum, as determined by the municipal governing body; provided, however, that if, on or before the date such assessment is made final, bonds shall have been issued, under the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-48.1.htm - 4K - Match Info - Similar pages
45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial charge levied as provided in Section 45-41-141.03 shall become due and payable on October 1 in the fiscal year of the county next succeeding the fiscal year during and for which such financial charge is so levied and shall become delinquent if not paid before the next succeeding January 1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make report of the unit or units of property owned by him or her to the tax assessor at the time fixed by law for making return of other property of such owner; and any owner whose property is generally exempt from property taxation or who is not otherwise required to make report or return to the tax assessor as aforesaid shall nevertheless at such time make report to the tax assessor of the unit or units of property owned by him or her, all as if such unit or units of property were subject to property taxation. The tax collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.08.htm - 3K - Match Info - Similar pages
45-41-72.09
Section 45-41-72.09 Assessment liens. Assessment liens for charges and expenses authorized in this subpart, except as herein provided, shall insofar as feasible be governed by laws governing assessment liens for municipal improvements. All powers, duties, and authority relative to municipal improvements vested by the laws in municipal governing bodies, including collection of assessments for the cost of the improvements, are vested in the county commission. All assessments may be enforced, contested, and appeals therefrom taken in the manner prescribed for enforcing municipal improvement assessments. Liens for county improvement assessments shall have the same force and effect as liens for municipal improvement assessments. (Act 92-478, p. 952, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-72.09.htm - 1K - Match Info - Similar pages
45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees; evidence of payment. (a) There is hereby created within the Revenue Commissioner's Office of Blount County a license division which shall issue all motor vehicle licenses issued through the revenue commissioner's office. 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 also provide such clerks, and other assistants for the revenue commissioner as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The revenue commissioner 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-240.20.htm - 6K - Match Info - Similar pages
40-6-4
Section 40-6-4 Deductions from salaries or fees of officials charged with assessment or collection of taxes. The governing body shall deduct from the salary of the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected official charged with the assessment or collection, or both, of any ad valorem taxes of the county, if the officials are paid by salary, an amount equal to seven percent of the annual salary paid the official by the county. The sum shall be deducted monthly and distributed at the end of the fiscal year on a pro rata millage basis to the state, county, and all subdivisions and agencies thereof, except municipal corporations, to which ad valorem taxes are paid. If the officials are compensated by fees and commissions, the tax collector shall deduct from the money paid to the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected official charged with the assessment or collection, or both, of ad valorem...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-4.htm - 3K - Match Info - Similar pages
45-1-242.23
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue Commissioner of Autauga County shall assess the tax provided for in this subpart and shall collect the tax in the same manner and method that other ad valorem taxes are collected. The proceeds of the tax shall be paid into a special county fund. Within 30 days after payment into the special fund, the county commission shall pay the funds to the Autauga Firefighters' Association. The Autauga Firefighters' Association shall distribute the funds as follows: The Autauga Firefighters' Association shall receive two thousand dollars ($2,000) of the funds and the remainder of the funds shall be divided among the eligible volunteer fire departments as determined annually by the Autauga Firefighters' Association. (Act 96-859, 2nd Sp. Sess., p. 1667, §4; 98-100, p. 117, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-242.23.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally. The contributions, interest, and penalties required to be paid under this chapter shall be a first and prior lien upon all property and rights to property, real or personal, of any employer subject to this chapter. The lien shall arise at the time the contribution report, or the payment of the contributions, as the case may be, was due to have been filed with or made to the Department of Labor. The secretary may file in the office of the judge of probate of any county in this state a certificate which shall show the name of the department for which it is filed, the amount and nature of the contributions, interest, and penalties for which a lien is claimed together with any costs that may have accrued, the name of the employer against whose property a lien for such contributions, interest, and penalties is claimed and the date thereof. An error in the certificate of the amount shall not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-134.htm - 18K - Match Info - Similar pages
15-23-17
Section 15-23-17 Assessment of additional costs and penalties; collection and disposition of additional assessments, etc. (a) In all criminal and quasi-criminal proceedings for the violation of laws of the state or municipal ordinances which are tried in any court or tribunal in this state, wherein the defendant is adjudged guilty or pleads guilty, or is adjudicated a juvenile delinquent or youthful offender, or wherein a bond is forfeited and the result of the forfeiture is a final disposition of the case or wherein any penalty is imposed, there is imposed an additional cost of court in the amount of two dollars ($2) for each traffic infraction, ten dollars ($10) in each proceeding where the offense constitutes a misdemeanor and/or a violation of a municipal ordinance other than traffic infractions, and fifteen dollars ($15) in each proceeding where the offense constitutes a felony , but there shall be no additional costs imposed for violations relating to parking of vehicles. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-23-17.htm - 4K - Match Info - Similar pages
11-88-50
Section 11-88-50 Payment of cost of improvement by board; specification of cost of improvement. (a) The board may pay out of the general funds of the authority or any special fund that may be provided for the purpose such portion of the cost of the proposed improvement as it may deem proper. (b) The cost of any improvement shall include the expense of the preliminary and other surveys, the inspection and superintendence of the work, the preparation, publication and mailing of the notices and resolutions required by this article, the cost of construction, the printing of bonds, the interest on money borrowed during construction or on bonds when bonds have been issued in anticipation of the collection of assessments, the preparation of proceedings authorizing the issuance of bonds under the provisions of this article and the rendition of the approving opinions with respect thereto and any other expenses necessary for the completion of such improvement. (Acts 1973, No. 826, p. 1293, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-50.htm - 1K - Match Info - Similar pages
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