40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the seller from the obligation to collect and pay over the transaction tax as if the sale were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof, on tangible personal property and taxable services incorporated into an industrial development property, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
38-15-4
Section 38-15-4 Registration of certain youth residential institutions or organizations; staff training plans; rights of children; licensing and inspection of food preparation areas; access by law enforcement agencies. (a) Commencing on January 1, 2018, the department shall register any religious, faith-based, or church nonprofit, other nonprofit, or for profit affiliated youth residential facility, youth social rehabilitation facility, community treatment facility for youths, youth transitional care facility, long term youth residential facility, private alternative boarding school, private alternative outdoor program, and any organization entrusted with the residential care of children in any organizational form or combination defined by this section, whenever children are housed at the facility or location of the program for a period of more than 24 hours. At a minimum, registered youth residential institution or organization under this section shall do all of the following: (1) Be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-15-4.htm - 13K - Match Info - Similar pages
16-8-12
Section 16-8-12 Property vested in county board; permissible conveyance. (a) All the property, estate, effects, money, funds, claims, and donations now or hereafter vested by law in the public school authorities of any county for the benefit of the public schools of any county are hereby transferred and vested in the county board of education, and their successors in office. Real and personal estate granted, conveyed, devised, or bequeathed for the use of any particular county, school district, or public school shall be held in trust by the county board of education for the benefit of any such county school district or school. (b) A county board of education may convey property to a volunteer fire department in the county. (School Code 1927, §95; Code 1940, T. 52, §71; Acts 1994, No. 94-681, p. 1313, §1.)...
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45-2-100.02
Section 45-2-100.02 Formation and operation of city school systems; city boards of education; transfer of rights, titles, and interests. (a) The Legislature finds and declares the following: (1) The magnitude and patterns of the historical and projected increases of population in Baldwin County, Alabama, continue to create significant needs for the acquisition, construction, and capital improvement of the public school facilities of the county board of education. (2) The costs of such public school facilities, including the payment of indebtedness incurred therefor, require significant capital expenditures of the county board of education in each fiscal year. (3) The local sources of funds of the county board of education for public school facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the county board of education, the formation of a city board of education...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-100.02.htm - 4K - Match Info - Similar pages
45-22-100
Section 45-22-100 Commission on education - Established. The board of education and the office of superintendent of education of Cullman County are hereby abolished, and there is created in lieu of the board of education the Cullman County Commission on Education. The commission on education shall administer the school laws of the state and county, supervise the public schools and public school system of the county, and shall have and exercise all the rights, powers, duties, and privileges vested in and required of county boards of education, except that the commission shall have no jurisdiction over schools which are subject to and come under the jurisdiction of the City of Cullman or any of its instrumentalities. (Acts 1955, 1st Sp. Sess., No. 18, p. 45, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-100.htm - 1K - Match Info - Similar pages
45-2-100.2
Section 45-2-100.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE JUNE 5, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Legislature finds and declares the following: (1) The magnitude and patterns of the historical and projected increases of population in Baldwin County, Alabama, continue to create significant needs for the acquisition, construction, and capital improvement of the public school facilities of the county board of education. (2) The costs of such public school facilities, including the payment of indebtedness incurred therefor, require significant capital expenditures of the county board of education in each fiscal year. (3) The local sources of funds of the county board of education for public school facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the county board of education, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-100.2.htm - 4K - Match Info - Similar pages
16-13-191
Section 16-13-191 School tax district - Boundaries fixed by county board. In order to make it possible to work out a system of local tax units adapted to the needs of the whole county, the county board of education of its own initiative shall fix the boundaries of any school tax district within its jurisdiction in which it is proposed to levy a local school tax. In making application for a special election in any such district, the county board of education shall submit a map made by the county surveyor, or other competent person, showing the boundaries of the school tax district for which a special tax levy is proposed, indicating the section or sections and ranges, together with the correct description of the boundaries of the said district for which a special tax levy is proposed. These maps shall also show the location of public utilities, such as power plants, railroad and telegraph lines, if any, in such districts, and the railroad mileage for each and every corporation having...
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45-5-101
Section 45-5-101 Board of Education authorized to insure school property. In accordance with Section 41-15-1, the Blount County Board of Education is hereby authorized to insure school buildings and property in the state insurance fund or in an insurance company, whichever in the opinion of such board provides the best coverage for such school buildings and property. (Act 82-840, p. 372, §1.)...
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16-13-301
Section 16-13-301 Definitions. The following terms as used in this article shall have the following meanings: (1) BOARD. Any county board of education and any city board of education. (2) COSTS. When used with reference to or in connection with any public school facility or any portion thereof, all or any part of the costs of acquiring, constructing, altering, enlarging, extending, reconstructing, or remodeling such facility, including (i) the costs of all lands, structures, real or personal property, rights, rights-of-way, franchises, easements, permits, licenses and interests acquired or used for, in connection with or with respect to such public school facility; (ii) the costs of demolishing or removing any buildings or structures on land so acquired, including the costs of acquiring land to which such buildings or structures may be moved; (iii) the costs of all machinery, equipment, furniture, furnishings, fixtures, and tangible and intangible personal property acquired or used...
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45-49-101.01
Section 45-49-101.01 Definitions. The following definitions and provisions shall apply to this part: (1) BOARD. A county or city board of education, or the governing body of a school system located in Mobile County. (2) COURT. A district court located in Mobile County if a school bus violation occurs in an unincorporated area, or a municipal court located in Mobile County if a violation occurs in an incorporated municipality. (3) ELECTRONIC DEVICE. Any camera or recording device that uses a vehicle sensor and camera synchronized to automatically record by video, photograph, or full motion streaming video, a motor vehicle approaching or overtaking a school bus that is stopped for the purpose of receiving or discharging school children in violation of Section 32-5A-154. (4) LAW ENFORCEMENT AGENCY. A law enforcement agency of a local political subdivision or local governing body located in Mobile County, or a county or city school system located in Mobile County that is authorized to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-101.01.htm - 2K - Match Info - Similar pages
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