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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-142.04.htm - 1K - Match Info - Similar pages
11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties, and fees. (a) A self-help business improvement district ordinance shall provide that the special assessment levied on the owners of the real property located within the geographical area of the district shall be collected by the district management corporation. The collection procedures utilized by the district management corporation shall include the mailing of a notice of the special assessment to the person shown as owner of the property on the records of the tax assessor in the following manner: (1) After October 1 of each year, the district management corporation may levy the special assessment for services to be provided during the following calendar year. (2) The assessment shall be due on December 1 and delinquent on January 1 following the October levy. (3) Upon delinquency, interest and penalties may be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
16-8-42
Section 16-8-42 Insurance on schools. The county board of education is charged with the duty of seeing that every school building whose title is vested in the state, county or school district is insured for its insurable value and to this end may use a part of the proceeds of incidental fees, district tax levies or such other funds as may be specifically set apart for such purpose by the county board of education. (School Code 1927, §134; Code 1940, T. 52, §101.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-8-42.htm - 779 bytes - Match Info - Similar pages
40-5-42
Section 40-5-42 Collection of taxes by action. In cases where there is no provision by law authorizing the collection of taxes by an action, the taxes due to the state or to any county, city, town, special school district, or other special district may, after the same shall become delinquent, be collected by the state or by any county, city or town, or county or city board of education, by an action in any court of competent jurisdiction. In addition to the remedy here given to public agencies for the collection of taxes due them by an action, the tax collector of every county is authorized to sue in his own name and in the capacity of his office for the recovery of all taxes collectable by his office which are due to any of the above agencies or any other public agency for which the tax collector is charged with the responsibility of collecting the tax. Such county tax collectors are also authorized to act in their own names and in the capacity of their office in any bankruptcy or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-42.htm - 1K - Match Info - Similar pages
45-17-234.01
Section 45-17-234.01 Additional fees; disposition of funds. (a) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil division of the District and Circuit Courts of Colbert County shall increase the fees by seventeen dollars and fifty cents ($17.50) per document personally served by the sheriff's office, or its designee. For the purposes of this section, the term document shall include multiple papers served on a party or entity at one time. (b) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court office in the civil division of the District and Circuit Courts of Colbert County, for documents generated out-of-state, shall create a fee of fifty dollars ($50) per document served by the sheriff's office, or its designee. For the purposes of this section, the term document shall include multiple papers served on a party or entity at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-234.01.htm - 2K - Match Info - Similar pages
45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this subpart. The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total amount of the special county tax collected in Crenshaw County under this subpart. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds thereof due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart as the tax is received by the Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.26.htm - 3K - Match Info - Similar pages
45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit of public schools in Dale County, there is hereby levied in each separate school district in Dale County, and shall be assessed and collected in each separate school district, a sales and use tax generally paralleling the sales and use tax of the State of Alabama, which sales and use tax shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Dale County for school purposes. The sales and use tax so levied in each school district in Dale County shall be subject to all the exemptions and exclusions contained in the state sales and use tax, except that the rate thereof shall be one-fourth the rate of the state sales and use tax. (b) A tax shall be levied in each separate school district in Dale County but there may be excluded from the levy and collection of any tax, in whole or in part, in the discretion of its governing body, any sales or use which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-241.htm - 2K - Match Info - Similar pages
45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (c)(1) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a five percent sales tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Dallas County pursuant to this section shall be allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-20.02.htm - 3K - Match Info - Similar pages
45-3-243
Section 45-3-243 Special transaction fee. In addition to all other fees and costs provided by law, a special transaction fee not exceeding three dollars ($3) shall be paid to the Barbour County Tax Collector or Revenue Commissioner when public business is transacted in the office of either county official. The tax assessor shall charge the additional special transaction fee not exceeding three dollars ($3) when a parcel of property is assessed for ad valorem taxes. The additional fee shall be collected by the tax collector or revenue commissioner when the ad valorem taxes are collected. Initially, the additional special transaction fee charged by the tax assessor, tax collector, or revenue commissioner shall be two dollars ($2). The additional fee may be increased to three dollars ($3) by resolution adopted by the Barbour County Commission calling for the increase. The special additional transaction fees shall be collected by the tax collector or revenue commissioner and deposited in...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-251.26.htm - 1K - Match Info - Similar pages
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