45-26-140
Section 45-26-140 Protection of forests; costs. (a) The County Commission of Elmore County
is authorized, when the need exists, to provide protection against forest fires in Elmore
County by participating in the Alabama Forestry Commission's fire protection program in the
manner hereinafter specified. (b)(1) After the Elmore County Commission has determined that
such a need does exist in Elmore County, the county commission may, in the manner hereinafter
specified, provide for a financial charge or tax to be paid by the owners of forest lands
located in Elmore County for the use of the land for timber growing purposes amounting to
the whole or any part of the cost of such fire protection program, but not in excess of ten
cents ($.10) per acre, provided such financial charge or tax is not greater than the benefit
accruing to such forest lands due to availability of such fire protection. (2) Forest lands,
as used in this section, shall mean any land which supports a forest growth, or...
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45-26-231.05
Section 45-26-231.05 Record of sale; rejection of bid. If property is sold at public auction,
as provided in this subpart, a notation in the storage record book shall be made of the sale
and of the amount received for the property. The person making the sale may reject any and
all bids if the amount bid is unreasonably low and may continue the sale, from time to time,
if no bidders are present. (Act 2007-325, p. 581, §6.)...
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45-31-234.05
Section 45-31-234.05 Record of sale; rejection of bid. If property is sold at public auction,
as provided in this part, a notation in the storage record book shall be made of the sale
and of the amount received for the property. The person making the sale may reject any and
all bids if the amount bid is unreasonably low and may continue the sale, from time to time,
if no bidders are present. (Act 2020-138, §1(f).)...
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45-33-235.05
Section 45-33-235.05 Record of sale; rejection of bid. If property is sold at public auction,
as provided in this part, a notation in the storage record book shall be made of the sale
and of the amount received for the property. The person making the sale may reject any and
all bids if the amount bid is unreasonably low and may continue the sale, from time to time,
if no bidders are present. (Act 2018-277, §6.)...
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45-35-231.05
Section 45-35-231.05 Record of sale; rejection of bid. If property is sold at public auction,
as provided in this part, a notation in the storage record book shall be made of the sale
and of the amount received for the property. The person making the sale may reject any and
all bids if the amount bid is unreasonably low and may continue the sale, from time to time,
if no bidders are present. (Act 97-487, p. 846, §6.)...
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45-36-231.05
Section 45-36-231.05 Record of sale; rejection of bid. If property is sold at public auction,
as provided in this subpart, a notation in the storage record shall be made of the sale and
of the amount received for the property. The person making the sale may reject any and all
bids if the amount bid is unreasonably low and may continue the sale, from time to time, if
no bidders are present. (Act 2012-460, p. 1277, §6.)...
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45-43-140
Section 45-43-140 Forest fire protection. (a) The County Commission of Lowndes County is authorized,
when the need exists, to provide protection against forest fires in Lowndes County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Lowndes County Commission has determined that such a need does exist in Lowndes
County, the county commission, in the manner hereinafter specified, may provide for a financial
charge or tax to be paid by the owners of forest lands located in Lowndes County for the use
of the land for timber growing purposes amounting to the whole or any part of the cost of
such fire protection program, but not in excess of ten cents ($.10) per acre, provided such
financial charge or tax is not greater then the benefit accruing to such forest lands due
to availability of such fire protection. (2) Forest lands as used in this section, shall mean
any land which supports a forest growth, or which...
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45-47-244.22
Section 45-47-244.22 Levy of excise tax. (a) An excise tax is hereby imposed on the following:
(1) The storage, use, or other consumption in Marion County of tangible personal property
purchased at retail, on or after the first day of the month next succeeding the month during
which this subpart shall become a law, for storage, use, or other consumption in Marion County,
for a period of 36 months at the rate of two percent, and thereafter at the rate of one percent
of the sale price of such property, regardless of whether the retailer is or is not engaged
in business in Marion County or in this state, except as provided in subsection (b). (2) The
storage, use, or other consumption in Marion County of any automotive vehicle or truck trailer,
semitrailer, or house trailer purchased at retail on or after the first day of the month next
succeeding the month during which this subpart becomes a law, for storage, use, or other consumption
in this state, for a period of 36 months, at the rate...
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45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Marion County (which storage,
use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22)
shall at the time of making such sale or if the storage, use, or other consumption of such
tangible personal property in Marion County is not then taxable under this subpart, at the
time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed
by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month following the close of each quarterly period provided for in Section 45-47-244.23,
each registered seller shall file with the State Department of Revenue a return for the preceding
quarterly period in such form as may be prescribed by the...
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45-5-233.05
Section 45-5-233.05 Record of sale; rejection of bid. If property is sold at public auction,
as provided in this part, a notation in the storage record shall be made of the sale and of
the amount received for the property. The person making the sale may reject any and all bids
if the amount bid is unreasonably low and may continue the sale, from time to time, if no
bidders are present. (Act 2017-233, §6.)...
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