|
11-51-240
Section 11-51-240 Applicability; definitions. This division shall apply to all Class 6 municipalities
as defined in Section 11-40-12, and all city boards of education located within those municipalities.
As used in this division, the term "governing body" shall mean the city council
or other governing body of any municipality subject to this division; and the term "municipal
and county ad valorem taxes allocated for municipal educational purposes" shall mean
all real estate ad valorem taxes and all personal property ad valorem taxes imposed by a Class
6 municipality or levied by the county in which the municipality is located which are allocated
for municipal educational purposes in the municipality. (Act 2000-571, p. 1054, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-240.htm - 1K - Match Info - Similar pages
16-13-37
Section 16-13-37 Use of county sales and use tax funds for general educational purposes. (a)
When approved at a referendum election held for such purposes in the manner hereinafter prescribed,
any local board of education may divert any earmarked revenue derived by it from county sales
and use taxes heretofore levied and imposed by local laws enacted by the Legislature of Alabama
which exclusively earmarked such county sales and use taxes for capital outlay, construction
and maintenance of public schools and use or spend the same for general educational purposes,
including payment of teachers' salaries, other current school expenses, and costs of school
transportation, the provisions of any general, special or local law to the contrary notwithstanding.
(b) Upon the written request of the local board of education to the county commission, the
referendum elections referred to in subsection (a) of this section may be called, held and
conducted as nearly as may be in accordance with state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-37.htm - 2K - Match Info - Similar pages
40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
45-11-242
Section 45-11-242 Levy and collection of tax; disposition of funds. (a) In Chilton County,
in addition to any and all other taxes heretofore or hereafter levied, the Chilton County
Commission is hereby authorized to levy an ad valorem tax, not to exceed five mills, on each
dollar of taxable property effective upon ratification by the qualified electors, at a referendum
called for the purpose, within 90 days after June 11, 1987. (b) The county commission shall
collect the ad valorem taxes in the same manner and at the same period, as are all other existing
ad valorem taxes, on a pro rata basis of the period the tax has been effective on October
1, 1987, and then each year thereafter. (c) The county commission shall deposit the net tax
revenues in the county general fund with one mill earmarked for law enforcement within the
county. One-half mill shall be earmarked for the purposes of public health, indigent health
care, and disease prevention. One-half mill shall be earmarked for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-242.htm - 3K - Match Info - Similar pages
45-37A-54.08
Section 45-37A-54.08 Park and recreation fund. The governing body of each such city shall cause
to be set aside and kept and maintained a park and recreation fund, and cause to be kept an
account of all receipts for and disbursements of such fund. Each year during which there is
not levied and collected for such city a special tax to be devoted to park purposes, the governing
body of each such city shall appropriate and cause to be paid into and credited to the park
and recreation fund, a minimum amount of fifty thousand dollars ($50,000), which appropriation
shall be made at such time as appropriations are made for other departments of the city. The
governing body of the city may from time to time make additional appropriations to the park
and recreation fund and cause the same to be paid into or credited to the fund. The proceeds
from sale of all bonds issued by any such city for park purposes shall be paid into and credited
to the park and recreation fund. The park and recreation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-54.08.htm - 2K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-4.htm - 15K - Match Info - Similar pages
45-48A-11.20
Section 45-48A-11.20 Additional vehicle tag fee. (a)(1) For each motor vehicle, as defined
in Section 40-12-240, as amended, or any successor provision thereto and excluding any trailer
qualifying for a utility trailer tag, the governing body of the City of Albertville, Alabama,
may levy an additional annual fee of twenty-five dollars ($25) to be collected by the Judge
of Probate of Marshall County, or other governmental official or office then responsible for
collecting the state tag license fee or any successor thereto, for each motor vehicle registered
in the municipal limits of the municipality or otherwise subject to ad valorem taxation by
the municipality unless specifically exempted therefrom. (2) The additional annual fee authorized
by subdivision (1) shall become due at the same time the state license and registration fee
becomes due pursuant to Section 32-6-61, provided that the additional annual fee is not collected
more than once in a 12-month period per vehicle. (b) Any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-11.20.htm - 1K - Match Info - Similar pages
45-36A-102
Section 45-36A-102 Historic preservation commission; architectural review board; review of
building plans. (a) The governing body of the City of Scottsboro in Jackson County may adopt
ordinances, pass resolutions, or take such appropriate action as necessary to promote the
general public welfare within the city, such ordinances to protect the historic character
of the city in the manner hereinafter described.. (b) The governing body of the city, upon
the recommendation of the historic preservation commission, as provided for below, may designate
as a historic district any area, site, building, or structure within the city having an overall
atmosphere of either historic or architectural distinction, or both (c) A historic preservation
commission with the following membership, duties, and powers may be created by the city governing
body: (1) The commission shall be composed of no less than seven members who shall be selected
by the city governing body in such a manner as to serve...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36A-102.htm - 7K - Match Info - Similar pages
45-48A-20
Section 45-48A-20 Levy of tax for public school purposes. 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 district
ad valorem school tax presently being levied pursuant to Amendment 3 to the Constitution of
Alabama of 1901, at the adjusted rate of three and one-half mills in the City of Arab School
District (the boundaries of which district are coterminous with the corporate limits of the
city) in Marshall County from the present millage to the rate of one dollar thirty cents ($1.30)
on each one hundred dollars ($100) worth (13 mills) of taxable property in the City of Arab
School District is approved; such increased district ad valorem tax to be levied and collected
by the governing body of Marshall County for each year beginning with the levy for the tax
year ending September 30, 1988 (the tax for which year will be due...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-20.htm - 1K - Match Info - Similar pages
|