45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose of convenience and brevity this act shall be known and referred to as the Expeditious and Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an appeal under this section from a decision or ruling of the board of equalization fixing the market value of the real property, Section 40-3-25 shall not be applicable to such appeal but in the event the taxpayer pays his or her taxes before a final decree in the case and is entitled to a refund then that portion of the section providing for a refund to the taxpayer shall be applicable or in the event of an increase the increase shall be payable as provided in the sections. (c) An appeal may be taken under this section from a decision of the board of equalization fixing the market value of real property, to the circuit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.20.htm - 7K - Match Info - Similar pages
45-37-40.04
Section 45-37-40.04 License - Application; hearings; appeals; fees. (a) Every applicant for a barbers license, apprentice barbers license, barber teacher license, scalp specialist license, or a license to operate a barber shop or barbers college, or other like business, shall apply therefor in writing on blanks prepared or furnished by the barbers commission. It shall be accompanied by the recommendation of at least two barbers doing business in the county, not related to the applicant, certifying that the applicant is of good reputation, is qualified to practice the profession of barbering, and recommending that a license be granted. The application shall be accompanied by the application fee hereinafter provided, and a certificate of a reputable doctor certifying that the applicant has no communicable, contagious, or infectious disease. Should the application not be approved, one-half the fee filed therewith shall be refunded to the applicant and one-half thereof shall be retained by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-40.04.htm - 8K - Match Info - Similar pages
11-99A-21
Section 11-99A-21 Failure to pay assessments. If the owner of any land within the district fails to pay an assessment when due, time being of the essence, the board may commence proceedings to foreclose on the land as follows: (1) The board shall send a letter, certified mail, return receipt requested, United States first class mail to the last known address of the owner. The address of the owner as shown in the tax assessment records of the tax assessor or revenue commissioner for the county in which the property is located shall be sufficient. (2) The letter shall specify that if payment is not made within 10 days of the date of the letter, foreclosure proceedings may be commenced. (3) Any late payment received within the 10-day period will accrue a late fee of the greater of five percent of the payment or fifty dollars ($50). (4) If payment is not made within the 10-day period, the entire assessment shall become immediately due and payable, and the board may do either of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99A-21.htm - 4K - Match Info - Similar pages
45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke County Commission, the county commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($0.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($0.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.20.htm - 6K - Match Info - Similar pages
45-16-82.27
Section 45-16-82.27 Costs and fees. (a) An applicant may be assessed a fee when the applicant is approved for the program. The amount of the assessment for participation in the program shall be in addition to any court costs and assessments for victims or drug, alcohol, or anger management treatment required by law, the district attorney, or the court, and are in addition to costs of supervision, treatment, and restitution for which the pretrial diversion admittee may be responsible. Pretrial diversion program fees as established by this subpart may be waived or reduced due to indigency or reduced ability to pay or for other just cause at the discretion of the district attorney. The determination of indigency of the offender, for the purpose of pretrial diversion admission, fee waiver, or reduction shall be made by the district attorney. A schedule of payments for any of these fees may be established by the district attorney. (b) The following fees shall be paid by applicants accepted...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-82.27.htm - 5K - Match Info - Similar pages
45-49-84
Section 45-49-84 Establishment and maintenance; library fee; law library fund. (a) The County Commission of Mobile County is authorized to establish and maintain a public law library in the county and, to accomplish that purpose, may, from time to time, expend public funds of the county, as are not required by law to be expended for any other purpose or purposes; to provide suitable housing quarters, furniture, fixtures, and equipment therefor; to keep the same in a good state of maintenance and repair; and, from time to time, to enlarge, expand, and improve the library, facilities, and equipment; and, from time to time, to provide books, reports, and periodicals for the library as are not provided for out of the proceeds of the special fund created by this section or otherwise; and to pay the salaries of a librarian and other personnel as may be necessary and proper to operate the same, to the extent that such salaries are not paid out of the proceeds of the special fund; which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-84.htm - 4K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the department to determine the correct amount of value or correct amount of any tax, license, permit, or fee administered by the department, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the department. The books, records, and other information shall be open and available for inspection by the department upon request at a reasonable time and location. (2) The department may examine and audit the records, books, or other relevant information maintained by any taxpayer or other person for the purpose of computing and determining the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.01.htm - 6K - Match Info - Similar pages
12-19-90
Section 12-19-90 Judge of probate - Schedule of fees. (a) The following fees for service provided by the probate offices shall be charged and paid into the county treasury or to the judge of probate as may be authorized or required by law: (1) Probate of will of not more than five pages, whether contested or not, with three certified copies of letters and including final settlement when not more than 10 pages. An additional charge of $3.00 per page for wills over five pages in length and for final settlements in excess of 10 pages in length shall be made ..... $45.00 (2) Grant of letters of administration with three certified copies of letters of administration and including final settlement when not more than 10 pages (when over 10 pages an additional charge of $3.00 per page) ..... 45.00 (3) Grant of letters of guardianship or conservatorship, three certified copies ..... 20.00 (4) Partial or final settlement of guardianship or conservatorship ..... 15.00 (5) Each additional...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-19-90.htm - 8K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband; appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After the tax herein authorized has been levied in accordance with the provisions of this part, no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products, which are subject to such tax, without complying with the provisions of this part and the rules and regulations promulgated and adopted by the county governing body pursuant thereto, and paying any and all tax which such person, firm, or corporation may be liable under this part. Every person, firm, or corporation selling, storing, or distributing in Colbert County any tobacco or tobacco products shall keep such books, documents, papers, and other such records as will enable the county governing body, or an authorized employee thereof, to determine the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
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