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45-44-241
Section 45-44-241 Ad valorem taxation for educational purposes. (a)(1) Pursuant to subsection
(f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted
by the County Commission of Macon County after a public hearing, the county commission is
hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional
ad valorem tax in the amount of 10 mills on each dollar of taxable property in the county.
The revenues from the tax shall be paid to the county board of education to be used for general
educational purposes. (2) The increase in the rate of tax as provided in this subsection is
subject to the approval of a majority of the qualified electors who vote on the proposed increase
at a special election called and held for such purposes pursuant to subsection (f) of Amendment
373 to the Constitution of Alabama of 1901. (b)(1) Pursuant to subsection (f) of Amendment
373 to the Constitution of Alabama of 1901, the Macon...
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45-45A-43.01
Section 45-45A-43.01 Increase to ad valorem tax. (a) The Legislature hereby approves the proposed
increase in the maximum rate at which the city general purpose tax is authorized to be levied
from one and eight-tenths per centum [1.8 percent, equivalent to 18 mills] of the assessed
value of taxable property in the city to two and four-tenths per centum [2.4 percent, equivalent
to 24 mills] of the assessed value of taxable property in the city. The proposed increase
in the maximum rate at which the city general purpose tax is authorized to be levied shall
become effective only if the increase is approved, subsequent to the enactment of this section,
by a majority of the qualified electors of the city who vote on the proposal at a special
election during any regular scheduled election, as amended. The city council may make the
proposed increase in the maximum rate of the city general purpose tax effective beginning
with the levy for the tax year of the city beginning on October 1, 2012,...
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45-8A-115
Section 45-8A-115 Additional ad valorem taxes; special election approval; use of proceeds.
(a) In accordance with the pertinent provisions of Amendment 373 of the Constitution of Alabama
of 1901, the governing body of the City of Oxford, Alabama, in Calhoun County and Talladega
County may levy and provide for the collection of an additional 15 mills ad valorem taxes
on taxable property situated within the city. (b) The additional ad valorem taxes levied and
collected pursuant to this section are subject to the approval of a majority of the qualified
electors residing in the City of Oxford who vote on the proposed additional ad valorem taxes
at a special election called and held for such purpose as provided for in Amendment 373 of
the Constitution of Alabama of 1901. (c) The net proceeds from any additional revenue accruing
to the city from the additional tax revenue resulting from this section shall be paid to the
municipal general fund and shall be allocated and expended solely for...
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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...
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45-5A-70
Section 45-5A-70 Election of board of education; referendum. (a)(1) Pursuant to Amendment 659
to the Constitution of Alabama of 1901, and as soon as practicable after final approval of
this section by the United States Department of Justice, if necessary, the Oneonta City Council
shall call an authorizing referendum election, to be held at the time of the next general
election held in the city on November 7, 2000, regarding changing the Oneonta City Board of
Education to an elected city board of education. (2) If a majority of the qualified electors
of the municipality voting in the authorizing referendum election vote in favor of an elected
city board of education, the board shall be established as provided in this section and the
Legislature, as provided in Amendment 659, from time to time, by local law may provide further
for the election and operation of the Oneonta City Board of Education. The local laws may
provide for the termination of the terms of office of members of the...
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16-13-93
Section 16-13-93 Form. The following form of warrant shall be valid and sufficient for warrants
issued hereunder, but any other appropriate form may be used: "No. ___ $ ____ State of
Alabama county (city) board of education of the County (City) of ____. County, (City, District
No. _____) capital outlay (refunding) school warrant. The county (city) board of education
of the County (City) of ____, Alabama, is indebted to bearer in the sum of ____ dollars and
hereby directs the custodian (treasurer) of the public school funds of the county (city) to
pay to bearer the said sum on ____, 2__, with interest meanwhile at the rate of ____. percent
per annum payable semiannually to the bearer of the respective coupons therefor hereto attached,
both principal and interest being payable at ____ from the proceeds of a special tax of $.30
on each $100.00 of taxable property in the said county (in the said city, in School District
No. ____ of the said county) duly authorized to be levied and...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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40-14A-1
Section 40-14A-1 Definitions. For purposes of this chapter, the following terms shall mean:
(a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160. (b) C CORPORATION.
A corporation other than an Alabama S corporation. (c) CODE. The Internal Revenue Code of
1986, as amended from time to time. (d) CORPORATION. An entity, including a limited liability
company electing to be taxed as a corporation for federal income tax purposes, through which
business can be conducted while offering limited liability to the owners of the entity with
respect to some or all of the obligations of the entity, other than a limited liability entity
or a disregarded entity. The term "corporation" shall include but not be limited
to the following: Corporations, professional corporations, joint stock companies, unincorporated
professional associations, real estate investment trusts, limited liability companies electing
to be taxed as corporations for federal income tax purposes, and all...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection
of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of
water management commissioners shall each year thereafter determine, order and levy the amount
of the annual installment of the total taxes under Section 9-9-31, which shall become due
and be collected during said year at the same time that state and county taxes are due and
collected and which shall be evidenced and certified by the said board as provided in this
section. Prior to the first Monday in October of each year, one copy of the water management
tax book shall be delivered to the tax collector of each county in which benefited lands and
other benefited property of said district are situated after the judge of the court of probate
of the county in which the district was organized has affixed his signature to the certificate
and order directing the collection of said tax, and said tax shall...
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