45-8-240.32
Section 45-8-240.32 Additional rights, powers, duties, and authorities; contracts; application
of statutes, acts, and laws of state. (a) This section shall apply only to Calhoun County,
Alabama. (b)(1) In addition to all other rights, powers, duties, and authorities, the tax
assessor and tax collector of Calhoun County may contract with and enter into contracts or
other forms of agreements with any industrial development board, other public corporation,
or public authority heretofore or hereafter created by Calhoun County or any municipality
in Calhoun County or partially in Calhoun County, including but not limited to the Anniston
Downtown Redevelopment Council, the Anniston Industrial Development Board, the Calhoun County
Economic Development Council, and the Oxford Industrial Development Board, for the purpose
of providing through and with employees, personnel, records, and equipment of the tax assessor's
office and tax collector's office, all services, labor, supplies, and other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.32.htm - 3K - Match Info - Similar pages

40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-18.htm - 2K - Match Info - Similar pages

11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall
mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those
real and personal property ad valorem taxes collected by the county tax collector, the director
of revenue of the county, or revenue commissioner, if any, for the county, but shall exclude
all ad valorem taxes collected for the State of Alabama and all boards of education, municipalities,
fire districts, or other entities located in the county. (2) APPLICANT. A natural person who
files a written application with the governing body of any county to which this chapter applies
and with a municipality in the county, all in accordance with Section 11-32-3. (3) AUTHORITY.
The public corporation organized pursuant to this chapter, which shall be an agency of the
state but shall not be a political subdivision of the state. (4) AUTHORIZING COUNTY. Any county
the governing body of which shall have adopted an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-32-2.htm - 5K - 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

45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. 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 probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge 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 assistants
shall be subject to the approval of the county commission. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-82.htm - 6K - Match Info - Similar pages

45-28-121.01
Section 45-28-121.01 Conduct of meetings; functions of board. The members of the board shall
elect one of their members as chair. The board shall determine the order of business for the
conduct of its meetings and shall meet on the call of the chair or by three of the members
or by request of one of the elected officials of Etowah County or the county governing body.
Three members of the board shall constitute a quorum for the transaction of business. The
functions of the board shall include all of the following: (1) To formulate and promulgate
a set of rules and personnel manual to supplement this part and revisions and amendments thereof.
The rules and personnel manual shall contain provisions for equal opportunity in employment
and advancement on a nondiscriminatory basis for all persons, and shall contain provisions
that all employment policies shall be administered without regard to race, color, religion,
sex, age, or national origin. The rules and personnel manual shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-121.01.htm - 2K - Match Info - Similar pages

45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's office
of Chambers County a license division which shall issue all licenses issued through the judge
of probate's office, except marriage licenses. 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 judge of probate as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The judge of probate
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 assistants shall be subject
to the approval of the county commission. The compensation of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-84.htm - 7K - Match Info - Similar pages

45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created
within the office of the Judge of Probate of Bibb County a license division which shall issue
all motor vehicle licenses and titles. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance
or state Comptroller. The county commission shall also provide clerks and other assistants
for the judge of probate as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The judge of probate shall have authority
to employ clerks and other assistants and to fix their compensation, subject to and in accordance
with the personnel policies and procedures of Bibb County concerning county employees. The
compensation of the clerks and assistants shall be paid out of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-82.20.htm - 5K - Match Info - Similar pages

40-11-4
Section 40-11-4 When taxes become due and payable. All taxes, unless otherwise provided by
law, shall become due and payable on October 1 in each year, and shall become delinquent if
not paid before January 1 succeeding, except in cases when parties have moved or are about
to move from the county, and except in cases when parties are closing out or going out of
business, and except in cases where insolvency is impending, and except in cases where goods,
wares, and merchandise are advertised for sale at auction, bankrupt, insolvent, assignment,
or fire sales, or where said goods, wares, and merchandise are advertised for sale for the
satisfaction of creditors, or as closing out or going out of business sales, or in any way
where a person is disposing of substantially all of his taxable property in the county, in
which cases such taxes shall become due and payable at once. Advertisements in the newspapers
or otherwise of a sale of any personal property as a closing out sale, fire sale,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-4.htm - 2K - Match Info - Similar pages

40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-2.htm - 3K - Match Info - Similar pages