45-45A-35.02
Section 45-45A-35.02 Modification of ad valorem taxation rate - Promotion of equal and uniform levy. The Amendment 8 school tax, presently levied in portions of the city at a rate of 6.5 mills ($0.65 on each one hundred dollars of assessed value), and the special school ad valorem taxes, presently levied in portions of the school tax district of the city at rates aggregating 15 and 1/2 mills ($1.55 on each one hundred dollars of assessed value), currently result in the aggregate levy and collection of 22 mills of ad valorem tax for public school purposes in respect of property in the city to which the taxes are applicable. Pursuant to a resolution adopted by the city council of the city, following a public hearing held in accordance with Amendment 373, the city proposes, so as to promote the equal and uniform levy of ad valorem taxes for school purposes equivalent to the aggregate of the rate of the ad valorem taxes presently levied under the Amendment 8 school tax and the special...
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11-42-84
Section 11-42-84 Assessment and collection of privilege or license tax from operators of common carriers, street railroads, etc., in territory exempt from taxation. (a) The council or governing body of the city may annually assess and collect for and in behalf of the city a privilege or license tax from the operator of each and every common carrier, street railroad, waterworks, telephone and telegraph lines, or other quasi-public business which is operated or carried on in whole or in part in the territory exempt from city taxation so long as the same is exempt from city taxation under the provisions of this article on the following basis: The amount of such license tax shall be in proportion to the capital employed within the territory exempt from city taxation in such trade, business, or vocation and shall not exceed $2.00 per $1,000.00 where the capital employed does not exceed $100,000.00, and shall not exceed $1.00 per $1,000.00 on the excess of capital employed over $100,000.00...
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45-37A-242.02
Section 45-37A-242.02 Special property tax. (a) As used in this section, the following words and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session. (2) CITY. Hoover, Alabama. (3) CONSTITUTION. The Constitution of Alabama of 1901. (4) COUNCIL. Hoover City Council. (5) SECTION 216. Section 216 to the Constitution of Alabama of 1901. (6) SPECIAL TAX. The ad valorem tax authorized in Section 216 and levied and collected on taxable property in the city. (b) The city presently levies and collects the special tax at a rate of $2.05 on each one hundred dollars (20.5 mills on each dollar) of assessed value pursuant to Section 216 and Amendment 373 and an election held in the city on May 8, 1990. Pursuant to a resolution adopted by the city council in accordance with Amendment 373, the city proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any...
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45-45A-35.01
Section 45-45A-35.01 Defintions. For purposes of this part, the following words have the following meanings: (1) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901. (2) AMENDMENT 8 SCHOOL TAX. The ad valorem tax presently authorized to be levied by the city for public school purposes and presently levied at the rate of 6 and 1/2 mills ($0.65 on each one hundred dollars of assessed value) pursuant to Amendment 8 to the Constitution of Alabama of 1901, now appearing as Section 216.01 of the Official Recompilation of the Constitution of Alabama of 1901, the provisions of Amendment 373, and an election held in the city on August 28, 2012. (3) CITY. The City of Huntsville, Alabama, the corporate limits of which are presently located within portions of Limestone, Madison, and Morgan Counties. (4) SPECIAL SCHOOL AD VALOREM TAXES. Those certain ad valorem taxes authorized to be...
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11-51-220
Section 11-51-220 Applicability; definitions. This division shall apply to all Class 6 cities as defined in Section 11-40-12. As used in this division, the term "governing body" shall mean the city council or other governing body of any city subject to this article; and the term "city ad valorem taxes" shall mean all real estate and personal property ad valorem taxes imposed by a city which is subject to this division except ad valorem taxes allocated for educational purposes. (Act 98-318, p. 534, §1; Act 2000-573, p. 1056, §1.)...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county may not conduct an examination of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county within any applicable period allowed pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously been entered by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality...
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45-37A-510
Section 45-37A-510 Ad valorem taxation. In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the ad valorem tax presently being levied in the City of Vestavia Hills, Alabama, pursuant to the constitution and laws of the State of Alabama, including the election held in the city on April 28, 1970, from the rate of one dollar fifty-one cents on each one hundred dollars worth of taxable property in the city to the rate of two dollars fifty-six cents on each one hundred dollars worth of taxable property in the city (an increase of one dollar five cents on each one hundred dollars worth of taxable property, or 10 and one-half mills) is approved; such additional 10 and one-half mill tax to be levied and collected for each year beginning with the levy for the tax year October 1, 1989, to September 30, 1990, (the tax for which year shall...
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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...
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11-42-82
Section 11-42-82 Levy and collection of privilege or license tax from persons, firms, etc., carrying on business, etc., in territory exempt from taxation generally. The council or governing body of the city shall have no authority or power to levy and collect a privilege or license tax on or from any person, firm, or corporation for carrying on any business, trade, or occupation in the territory exempt from city taxation under the provisions of this article, except as provided in this article. (Code 1907, §1118; Code 1923, §1812; Code 1940, T. 37, §180.)...
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11-51-223
Section 11-51-223 Assessment and collection of privilege or license tax, etc., authorized; exception. No provision of this division shall prevent the governing body of the city from assessing and collecting a privilege or license tax or fee from every person, firm, company, or corporation engaged in, or carrying on, any business, profession, trade, vocation, or occupation on a parcel of land exempt from city real estate ad valorem taxes under this division, except that no occupational license fee may be assessed against, or collected from, persons who have been exempted from occupational license fees under Section 11-51-222, to the extent, and during the period of, the exemption. (Act 98-318, p. 534, §4.)...
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