40-17A-12
Section 40-17A-12 Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct. (a) An assessment for a dealer not possessing stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection, as provided in Section 40-29-91. The commissioner shall assess a tax based on personal knowledge or information available to the commissioner, mail to the taxpayer at the taxpayer's last known address or serve in person, a written notice of the amount of tax; demand its immediate payment; and, if payment is not immediately made, collect the tax by any method prescribed in either Section 40-2-11 or Section 40-29-23, except that the commissioner need not await the expiration of the times specified in Section 40-29-23, nor shall he be required to obtain a circuit court order to levy upon any assets or other property to obtain immediate collection of the tax. (b) No person may bring suit to enjoin the...
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40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters 16 and 18, for the taxable year in which the certified rehabilitation is placed in service, shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic structures, and shall be 10 percent of the qualified rehabilitation expenditures for qualified pre-1936 non-historic structures. No tax credit claimed for any certified rehabilitation may exceed five million dollars ($5,000,000) for all allowable property types except a certified historic residential structure, and fifty thousand dollars ($50,000) for a certified historic residential structure. (b) The entire tax credit may be claimed by the taxpayer in the taxable year in which the certified rehabilitation is placed in service. Where the taxes owed by the taxpayer are less than the tax credit, the taxpayer shall not be...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation, etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, farm machinery, and any parts of such machines or any motor vehicle, truck...
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45-30-140.05
Section 45-30-140.05 Fire protection service fee - Approval; construction and application; subsequent referenda. (a) If a majority of the votes cast at the election are affirmative votes, the fire protection service fee on each residence, dwelling, and business within the geographic boundaries of the fire district shall become effective on the first day of the next month following approval and shall be paid within one year following approval. For the purposes of this article, a "dwelling" shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to, (1) a building, structure, or improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property, (2) a duplex or an apartment building, and (3) any mobile home or house trailer. A building, structure, or other improvement shall be...
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45-41-72.06
Section 45-41-72.06 Objections, defenses, or protests. The owner, or owners, or any person who has an interest in real estate against which it is proposed to assess the cost, or any part thereof, of the construction, repair, maintenance, or improvement, or his or her agent or attorney, may appear at any time on or before the date named in the notice or at the meeting and file in writing with the clerk of the county commission, or with that office, any objections or defense to the proposed assessment against the property or for the amount thereof. Persons who do not file objections or protests in writing against the assessment shall be held to have consented. (Act 92-478, p. 952, §7.)...
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45-48-142.24
Section 45-48-142.24 Fire protection service fee - Approval, construction and application; subsequent referenda. (a) If a majority of the votes cast at the election are affirmative votes, the fire service fee on each residence, dwelling, and business within the geographic boundaries of the fire district shall become effective on the first day of the next month following approval and shall be paid within one year following approval. For the purpose of this subpart, a dwelling shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including specifically and without limiting the generality of the foregoing: (1) A building, structure, or improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A duplex or an apartment building. (3) Any mobile home or house trailer. (b) A building, structure, or...
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45-49-142.04
Section 45-49-142.04 Billing and collection of service fee. The fire protection and suppression service fee shall be effective upon adoption by the Mobile County Commission and shall be billed and collected annually by the Mobile County Revenue Commissioner at the same time and in the same manner as the ad valorem tax bill of the state. In the event a fire protection and suppression service fee payable to a volunteer fire department district is assessed and paid on the property where the dwelling or commercial building is located, a credit against the fire protection and suppression service fee shall be given the owner for any amount assessed for a volunteer fire department district. No fire protection and suppression service fee shall be levied or collected on any commercial building on a governmental dedicated industrial park or on any commercial building owned by or on property where the business provides its own established fire protection department. The Mobile County Commission...
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45-9-241
Section 45-9-241 Office established. (a) Effective October 1, 1991, upon the approval of a majority of the electors of Chambers County, there is hereby created the office of county revenue commissioner for Chambers County. Such revenue commissioner shall be elected at the general election in 1990 and at the general election every six years thereafter, the same as the tax assessor and tax collector are now elected. (b) The offices of tax assessor and tax collector of Chambers County are hereby abolished effective upon the implementation of this section, and the revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or the tax collector of the county, including, but not limited to, the assessment of all real property for taxation, the collection of taxes and distribution of taxes according to law, the keeping of records, and the making of reports concerning assessments. (c) Subject to the approval of the Chambers...
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9-13-141
Section 9-13-141 Setting fires, building campfires or burning trash during drought emergencies; backfires. At such time as the State Forestry Commission has declared by regulation a drought emergency in any county or counties, it shall be unlawful in such county or counties for any person to set fire to any forest, grass, woods, wildlands or marshes or to build a campfire or bonfire or to burn trash or other material that may cause a forest, grass or woods fire. This prohibition does not apply to any backfire set by an official representative or agent of the State Forestry Commission. Nor does this prohibition apply when a backfire is set by any person for the purpose of saving life or property; provided, that such person shall have the burden of proving the necessity for setting such backfire if he claims same as a defense. (Acts 1967, No. 727, p. 1562, §2.)...
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11-3A-2
Section 11-3A-2 Powers for public welfare, health, and safety; authorization; scope. (a) Except where otherwise specifically prohibited or provided for either heretofore or hereafter by general law or the constitution of this state and subject to the procedures and limitations set out in this chapter, the county commission of a county may provide for its property and affairs; and for the public welfare, health, and safety of the citizens throughout the unincorporated areas of the county by exercising certain powers for the protection of the county and public property under its control. The powers granted herein to provide for the public welfare, health, and safety of its citizens shall only include the following: (1) Abatement of weeds as a public nuisance as defined in Section 11-67-60. (2) Subject to the provisions of Section 6-5-127, control of animals and animal nuisances. (3) Control of litter as defined in subsection (b) of Section 13A-7-29, or rubbish as defined in subdivision...
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