40-10-14
Section 40-10-14 Description of property in notices and entries. In all advertisements, any notices of the proceedings in the probate court for the sale of land for taxes and of such sales and all entries required to be made by the probate judge, tax collector or other officer, initial letters, abbreviations and figures may be used to indicate townships, ranges, sections, parts of sections, blocks and lots and dates and amounts; and, in estimating the cost of publication, each amount, date or number and each initial letter or abbreviation shall be counted as a word. In all advertisements for the sale of real estate, the notice shall state the precinct in which the property is situated, except in those counties where the tax assessor is not required to list the property by precincts; provided, that nothing herein contained shall in anywise affect the collection of any taxes now due the state or any county therein or operate to abate or discontinue any suit or action of any character...
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40-10-20
Section 40-10-20 Certificates of purchase - When land bid in for state. For the real estate bid off for the state in each case the judge of probate shall make out a certificate of purchase to the state of like import to the one provided for in Section 40-10-19 and deliver the same to the tax collector who shall, on final settlement, deliver all certificates received by him from the judge of probate to the Comptroller, who shall examine carefully all certificates of purchase of real estate where the same were bid in for the state at tax sale. When the same are received by him and if, in his opinion, such sale was erroneous for want of regularity, proper or sufficient description, error in advertising or for any other cause that may appear from such certificates, he shall so declare it and return the certificate to the judge of probate and charge the account of the officer making the error with all taxes, interests, fees, and costs involved in said sale. The Comptroller shall notify the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-20.htm - 2K - Match Info - Similar pages
40-10-54
Section 40-10-54 Lists of lands bid in for state furnished assessor by commissioner. It shall be the duty of the Land Commissioner to transmit to the tax assessor of each county by August 1 of each year a descriptive list of all the lands in the county reported to him as bid in for the state during the year and not redeemed, and it shall be the duty of said county tax assessor to compare such list carefully with the record of sales of land for taxes in the county, and of the redemption thereof, and to ascertain if any of such lands have been redeemed or were not liable for the taxes for which they were sold; if any of such lands are ascertained to have been redeemed or to have been sold for taxes for which they were not liable, the said county tax assessor shall promptly certify the facts to the Land Commissioner, and the probate judge shall correct the record of land sales in his office accordingly. The assessor shall furnish to the judge of probate a copy of the list returned to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-54.htm - 1K - Match Info - Similar pages
45-44A-41.06
Section 45-44A-41.06 Objections; collection. At the time fixed for receiving and considering the report, the city council shall hear the same, together with any objections which may be raised by any property owners liable to be assessed for the work if abating the nuisance and thereupon make such notifications in the report as they deem necessary, after which by motion or resolution the report shall be confirmed. The amounts of the cost for abating the nuisance in front of or upon the various parcels of land mentioned in the report shall constitute special assessments against the respective parcel of land and as thus made and confirmed shall constitute a lien on the property for the amount of such assessments, respectively. After confirmation of the report, a copy shall be turned over to the appropriate officials or employees of such county who are charged with the collection of taxes or assessments, whereupon it shall be the duty of the official or employee to add the amounts of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44A-41.06.htm - 1K - Match Info - Similar pages
11-48-83
Section 11-48-83 Issuance of bonds payable solely out of proceeds from assessments to pay cost of improvements. Each such city shall also have the power to finance the construction of public improvements in the police jurisdiction of such city by the issuance of its bonds payable solely out of the proceeds from assessments then made or to be thereafter made against the properties specially benefited by such improvements. Any such bonds shall not be general obligations of such city, and such city shall not be in any way liable to the holders of such bonds in the event of the failure to collect any of the assessments out of the proceeds from which such securities may be payable. Any such bonds shall pledge, convey and transfer to the holders thereof all of the issuing city's right, title and interest in and to such assessments and the city's liens securing such assessments, together with the right to enforce the collection of such assessments by foreclosure of such liens in any court of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-83.htm - 2K - Match Info - Similar pages
11-50-91
Section 11-50-91 Payment of assessments generally. The council, in purchasing any sewers or sewer system the cost of which or any part thereof is to be assessed against the area drained by such sewer, sewers or sewer system, may provide that the same shall be paid in cash within 30 days after the final assessment, provided the cost of such sewers or sewer system does not exceed $1,000.00, but if the total cost of such purchase is greater than such sum, any property owner may, at his election, to be expressed by notifying the city or town official charged with the duty of collecting such assessments in writing within 30 days after the assessment is made final, pay such assessment in not less than 10 nor more than 15 equal annual installments, as determined by the council, which installments shall bear interest at a rate not exceeding six percent per annum payable annually. And the council may further provide that any person may further elect to pay each annual installment in four equal...
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40-10-120
Section 40-10-120 When and by whom land may be redeemed. (a) Real estate which hereafter may be sold for taxes and purchased by the state may be redeemed at any time before the title passes out of the state or, if purchased by any other purchaser, may be redeemed at any time within three years from the date of the sale by the owner, his or her heirs, or personal representatives, or by any mortgagee or purchaser of such lands, or any part thereof, or by any person having an interest therein, or in any part thereof, legal or equitable, in severalty or as tenant in common, including a judgment creditor or other creditor having a lien thereon, or on any part thereof; and an infant or insane person entitled to redeem at any time before the expiration of three years from the sale may redeem at any time within one year after the removal of the disability; and such redemption may be of any part of the lands so sold, which includes the whole of the interest of the redemptioner. If the mortgage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-120.htm - 3K - Match Info - Similar pages
40-10-127
Section 40-10-127 Issuance of certificates of redemption. Upon the payment of the amount required by law for the redemption of the lands sold for taxes by a person entitled to redeem, the judge of probate, or official who performs the same function, shall issue that person a certificate of redemption describing the lands, setting forth the facts of the sale substantially as contained in the certificate of purchase, the date of redemption, the amount paid, by whom the lands were redeemed, and make the proper entries in the book of sales in his or her office and immediately give notice of the redemption to the county treasurer or custodian of the county funds. The judge of probate, or official who performs the same functions, shall sign the certificate. Unless signed, no certificate shall be held as evidence of redemption, and it shall be the duty of the judge of probate, or official who performs the same functions, to keep a book of certificates of redemption, and every blank shall have...
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45-37A-251.26
Section 45-37A-251.26 Cost to constitute public nuisance lien; report to tax assessor; amounts to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter be referred to as a public nuisance lien and thus made and confirmed shall constitute a public nuisance lien on the property for the amount of the lien. After confirmation of the reports, a copy shall be turned over to the Tax Collector of Jefferson County who, under the optional method of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections 11-51-40 to 11-51-74, inclusive. It shall be the duty of the tax collector to add the amounts of any public nuisance lien to the next regular bills for taxes levied against the respective lots and parcels of land, and thereafter any public nuisance liens shall be collected at the same time and in the same manner as ordinary municipal ad valorem taxes are collected, and shall be subject to the same penalties and the same...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the approval of the majority of the electors voting at a referendum held for such purposes, the Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage, or other consumption subject to the state sales or use taxes levied by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages
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