40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama, are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than one person or head of the family, nor shall the exemption exceed $4,000 in assessed value or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The homesteads of residents of this state, over 65 years of age, or who are retired due to permanent and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless of age or whether such person is retired, shall be exempt from all state ad valorem taxes. (3) The state Commissioner of Revenue may define and specify the condition or state of health that makes a person "permanently and totally disabled" and may issue certificates of disability to the person as he or she may find meets such specifications. Any person who is drawing any pension or annuity from the armed services or a company...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-19.htm - 6K - Match Info - Similar pages
45-2-100.02
Section 45-2-100.02 Formation and operation of city school systems; city boards of education; transfer of rights, titles, and interests. (a) The Legislature finds and declares the following: (1) The magnitude and patterns of the historical and projected increases of population in Baldwin County, Alabama, continue to create significant needs for the acquisition, construction, and capital improvement of the public school facilities of the county board of education. (2) The costs of such public school facilities, including the payment of indebtedness incurred therefor, require significant capital expenditures of the county board of education in each fiscal year. (3) The local sources of funds of the county board of education for public school facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the county board of education, the formation of a city board of education...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-100.02.htm - 4K - Match Info - Similar pages
45-2-100.2
Section 45-2-100.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE JUNE 5, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Legislature finds and declares the following: (1) The magnitude and patterns of the historical and projected increases of population in Baldwin County, Alabama, continue to create significant needs for the acquisition, construction, and capital improvement of the public school facilities of the county board of education. (2) The costs of such public school facilities, including the payment of indebtedness incurred therefor, require significant capital expenditures of the county board of education in each fiscal year. (3) The local sources of funds of the county board of education for public school facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the county board of education, the...
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45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a) On or after September 1st each year, the Judge of Probate of Houston County, if he or she elects to do so, may mail an application in the form and containing the information hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license records, including transfers, in the probate office or, at his or her option, to such owners as request that such application be mailed to them. (b) The application shall be on a form to be provided by the State Department of Revenue. The application form shall contain a space for the name and address of the owner of the motor vehicle and the make, model, year, and motor number of the motor vehicle and such other information with respect thereto as the State Department of Revenue may prescribe. The application form shall also contain a space for the correct amount of ad valorem taxes, state, county, school districts, and municipal, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.60.htm - 6K - Match Info - Similar pages
45-37-200.03
Section 45-37-200.03 Issuance of motor vehicle or boat registrations; fees; disposition of funds. (a) The Legislature finds that Jefferson County has reduced the number of locations where the citizens of Jefferson County may be issued their motor vehicle registrations due to the financial difficulties of the county resulting in impediments to the citizens and to the collection of state and local taxes and fees. The Legislature further finds that there is a substantial local need to provide additional and supplemental means for the issuance of motor vehicle registrations in Jefferson County in response to a demonstrated local need in the county. The Legislature further finds that citizens often desire to register their boats at the same time that they register their motor vehicles, and therefore, citizens should be able to register their boats at the same locations where they register their motor vehicles as a matter of public convenience. (b) In Jefferson County, the mayor of any city...
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45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public official performing the functions of assessing and collecting taxes in Jefferson County, upon request of any fire district located in Jefferson County, shall implement appropriate procedures necessary to assess and collect the fees, charges, or assessments levied by the governing body of the fire district, provided, the fees, charges, or assessments are related to the value of property. (b) The fire district fees, charges, or assessments shall be a lien upon the property on which levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes are assessed, collected, and enforced. A two percent commission on all amounts levied and collected shall be paid to both the assessing official and the...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used in this section shall have the meaning ascribed to them below, unless the context clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene" means the product known commercially as "kerosene oil." (b) In addition to all other taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
11-51-241
Section 11-51-241 Exemption. The governing body of any Class 6 municipality, by the adoption of a resolution or an ordinance, and the board of education of the municipality by the adoption of a resolution, may grant, with respect to any parcel of commercial property located within the municipality, for a period of not more than 15 years, a partial or complete exemption from the portion of the municipal and county ad valorem taxes allocated for municipal educational purposes which exceeds 20 mills; provided, the revenue from municipal and county ad valorem taxes allocated for municipal educational purposes with respect to the parcel of commercial property continues to equal or exceed the amount of revenue with respect to the parcel for the tax year immediately preceding the first tax year for which the exemption is effective. The extent of the exemption and the period of the exemption shall be fixed in the resolution or ordinance. (Act 2000-571, p. 1054, ยง2.)...
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11-67-92
Section 11-67-92 Notice. (a) Whenever in the opinion of the city official or any other city employee designated by the city manager, a nuisance exists, the official shall order the owner of the property on which the nuisance is located to abate the condition. (b) The enforcing official shall give the owner written notice in person or by first class mail. The notice shall apprise the owner of the facts of the alleged nuisance and require the condition be abated within the time stated in the notice or to request a hearing before an administrative official of the city designated by the city manager, to determine whether there has been a violation. (c) The notice shall be sent to that person shown by the records of the county to have been the last person assessed for payment of ad valorem tax on the property where the nuisance is situated. It shall be the responsibility of that person to promptly advise the enforcing official of a change of ownership or interest in the property. (d) The...
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11-43C-45
Section 11-43C-45 Recommended expenditures not to exceed estimated receipts unless additional revenue measures adopted; recommendations where receipts estimated to exceed expenditures; public utility budgets. In no event shall the expenditures recommended by the mayor in the general fund budget exceed the receipts estimated, taking into account the estimated cash surplus or deficit at the end of the current fiscal year, as provided in the preceding section hereof, unless the mayor shall recommend an increase in or levy of new or increased taxes or licenses within the power of the city to levy and collect in the ensuing fiscal year, the receipts from which, estimated on the basis of the average experience with the same or similar taxes during the three full tax years last past, will make up the difference. If estimated receipts exceed estimated expenditures, the mayor may recommend revisions in the tax and license ordinances of the city in order to bring the general fund budget into...
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