45-36-241
Section 45-36-241 Relief from obligations incurred in relation to excessive homestead exemptions.
All laws to the contrary notwithstanding, the Tax Assessor of Jackson County, Alabama, is
hereby relieved from any monetary obligation incurred by the official as a result of carrying
out a directive from the county commission to grant excessive homestead exemptions to certain
property owners in the county during the tax collection year of 1982. The relief granted by
this section shall include in full any amount which the Department of Examiners of Public
Accounts has determined that the tax assessor is responsible for as a result of such directive.
(Act 85-442, p. 410, §1.)...
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40-7-2.1
Section 40-7-2.1 Timing of property assessments, etc., homestead exemption. (a) This amendatory
act shall be known as the 1983 Taxpayer Convenience Act. (b) Notwithstanding any other law
to the contrary, the county tax assessor may assess property for tax purposes and perform
related tax assessing functions and requirements, including the acceptance of applications
for homestead exemptions, from January 1 to September 30 of each taxable year and the assessment,
including the homestead exemption, shall become effective on the following October 1. Provided,
however, nothing herein contained shall be construed to relieve a person claiming a homestead
exemption under Sections 40-9-19 to 40-9-21, inclusive, or any other law of the responsibility
of furnishing proof of age, or disability, and total gross income for the year preceding the
year for which the exemption will be effective as required by law. Any person who has qualified
for the homestead exemption because of age or disability and...
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45-37-140.11
Section 45-37-140.11 Service charge; fire dues. (a) The expense of establishing and maintaining
a district shall be paid for from the proceeds of any service charge or fire dues which shall
be levied and collected in an amount sufficient to pay the expense. The service charge or
any fire dues shall be levied upon and collected from the property owners served by the system.
The service charge or fire dues shall be the personal obligation of the owner of the property
served by the system; and to secure the collection of any service charge or fire dues there
shall be a lien against the property in favor of the district. The lien may be enforced in
either of the following ways: (1) The lien shall be enforceable by sale thereof in the same
manner in which the foreclosure of a municipal assessment for public improvements is authorized.
(2) The tax assessor, tax collector, or other public official performing the functions of
the Tax Assessor and Tax Collector of Jefferson County, upon request...
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11-3-11
Section 11-3-11 Powers and duties generally. (a) The county commission shall have authority:
(1) To direct, control, and maintain the property of the county as it may deem expedient according
to law, and in this direction and control it has the sole power to locate the courts in the
rooms of the courthouse and to designate the rooms to be occupied by the officers entitled
to rooms therein, including the circuit judge if resident in the county, and to change the
location of the courts and the designation of the rooms for officers as it may deem best and
most expedient, and this shall be done by order of the county commission entered upon the
minutes of the county commission at a regular meeting of the county commission. In the event
the courthouse is inadequate to supply office rooms for such officers, the county commission
may lease such office rooms in a convenient location in the county site and pay the rental
from the county fund. (2) To levy a general tax, for general county...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-7-10
Section 40-7-10 Allowance of statutory exemptions; property no longer exempt. The tax assessor
shall have the right and authority beginning October 1, 1951, and annually thereafter, to
credit any person entitled to a statutory ad valorem exemption that the tax assessor has the
authority and right to grant, and who has heretofore claimed such exemption, such statutory
exemption, without such person claiming same annually. Any person who shall hereafter become
entitled to such statutory exemption shall make a claim to the tax assessor between October
1 and prior to January 1 of any taxable year and, if such claim is allowed, shall not be required
to annually thereafter repeat such claim. Any person who has claimed a homestead exemption
and is entitled to same shall be annually credited with such exemption, and such homestead
exemption shall encompass all additions or extensions made to the homestead structure or structures
since the homestead exemption was claimed and shall encompass any...
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45-9-242.20
Section 45-9-242.20 Granting of exemptions. (a) Chambers County may henceforth grant county
ad valorem exemptions, including real estate, equipment, and supplies for any manufacturing
firm or facility that purchases or leases property for site location in the county, as that
location is defined by the county tax assessor, and upon the terms and conditions as hereinafter
provided for. (b) There shall be a five-year period of exemptions from payment of county ad
valorem taxes for any manufacturing firm or facility that purchases or leases property for
site location in Chambers County. (c) In order to qualify for the ad valorem tax exemptions,
including real estate, equipment, and supplies, provided for in subsection (a), the manufacturing
firm or facility must file an application with the county tax assessor. The application shall
be subject to the approval of the Chambers County Commission and recorded by the tax assessor
upon approval. (d) The exemption period shall be measured from...
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40-7-12
Section 40-7-12 Fraudulent failure to report change in condition of property, etc. Any person
who fraudulently fails, neglects, or refuses to notify the tax assessor of any change in the
condition of his property or of the relinquishment, abandonment, or loss of his homestead
exemption or of any other exemptions as required herein shall be guilty of a misdemeanor.
(Acts 1951, No. 344, p. 632, §6.)...
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45-28-160.01
Section 45-28-160.01 Worthless checks. (a) The Etowah County governing body shall reimburse
the office of tax assessor, tax collector, probate judge, and revenue commissioner from the
general fund of the county the amount of any monetary loss, not to exceed a total of five
thousand dollars ($5,000) per annum, for losses incurred in accepting worthless or forged
checks, drafts, negotiable instruments, money orders, or written order for money or its equivalent,
if the mistake or omission causing the loss was without the official's personal knowledge.
(b) It shall be the duty of the tax collector, tax assessor, probate judge, and revenue commissioner
to insure that his or her employees exercise due care in performing their duties and to make
a diligent effort to correct the error, mistake, or omission and collect the amount subject
to potential loss immediately upon becoming aware of the potential loss. This section shall
not apply to any deliberate misuse or misappropriation of funds by...
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40-9-21.1
Section 40-9-21.1 Verification of eligibility by mail for certain persons. (a) Effective January
1, 2020, any person who qualifies for the homestead exemption in Section 40-9-19(a)(1), (b),
or (c) shall initially claim the exemption in person or by a form affidavit provided by the
Alabama Department of Revenue. Any person who qualifies for the homestead exemption under
any other provision of law shall initially claim the exemption in person. (b) Any law to the
contrary notwithstanding, any person who qualifies for the homestead exemptions in Section
40-9-19(a)(2) or (d) or Section 40-9-21 shall not be required to annually claim the exemptions
after the initial qualification, but shall verify eligibility for the exemptions, as required
by law, each year thereafter in person or by mail on a form affidavit to be provided by the
tax assessor. (Acts 1987, No. 87-589, p. 974; Act 2012-313, p. 708, §1; Act 2013-295, p.
1003, §2; Act 2019-320, §1.)...
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