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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
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45-2-245.20
Section 45-2-245.20 Trust fund established; administration. (a) Any laws or parts of laws to
the contrary notwithstanding, any annual privilege tax levied upon persons engaging in the
business of producing or severing oil or gas or other hydrocarbons from the soil or waters
of Baldwin County measured by the gross value of such oil or gas or other hydrocarbons and
which tax is applicable only in Baldwin County and under which collections were being made
on January 1, 1987, shall be continued and collected only as herein prescribed. (1) All revenues
collected from such local severance taxes, shall, beginning the first day of the month following
May 19, 1989, be paid into the general fund of the county exclusively for transfer and deposit
into the trust fund hereby established until the total sum of fifteen million dollars ($15,000,000)
in severance tax revenues of the type described in this section, excluding any interest income
on amounts deposited therein from such total sum, has been...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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45-8-240.32
Section 45-8-240.32 Additional rights, powers, duties, and authorities; contracts; application
of statutes, acts, and laws of state. (a) This section shall apply only to Calhoun County,
Alabama. (b)(1) In addition to all other rights, powers, duties, and authorities, the tax
assessor and tax collector of Calhoun County may contract with and enter into contracts or
other forms of agreements with any industrial development board, other public corporation,
or public authority heretofore or hereafter created by Calhoun County or any municipality
in Calhoun County or partially in Calhoun County, including but not limited to the Anniston
Downtown Redevelopment Council, the Anniston Industrial Development Board, the Calhoun County
Economic Development Council, and the Oxford Industrial Development Board, for the purpose
of providing through and with employees, personnel, records, and equipment of the tax assessor's
office and tax collector's office, all services, labor, supplies, and other...
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40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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45-11-245.10
Section 45-11-245.10 Authorizing resolution; termination of levy of taxes. (a) If the governing
body of the county elects to levy and impose the taxes authorized by this part, it shall adopt
an authorizing resolution levying and imposing such taxes. Such authorizing resolution shall
be retroactive and curative as provided in Section 45-11-245.11, and the adoption of such
authorizing resolution shall authorize and confirm the levy, imposition, and continuation
of such taxes from August 1, 2014, until such levy and imposition is terminated in accordance
with the terms and conditions of this section; provided, however, that a credit shall be allowed
against the payment of such taxes as provided in Section 45-11-245.12. Such authorizing resolution
may provide such other terms or provisions relating to the levy, collection, administration,
and enforcement of such taxes as are not contrary to or inconsistent with the provisions of
this part. (b) The governing body of the county may, at any...
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45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the state Comptroller. The county commission
shall also provide such clerks, and other assistants for the probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge shall have authority to employ such clerks, and other assistants, and to fix
their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The...
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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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11-89C-2
Section 11-89C-2 Definitions. As used in this chapter, the following words and phrases shall
have the following meanings: (1) AGRICULTURAL LAND. Any real property classified or assessed
as agricultural or forest land for property tax purposes. (2) COMMERCIAL PROPERTY. Any real
property that is not residential property, as defined in this section, or has not specifically
been exempted from the fee provisions set out in Section 11-89C-9(d)(1). (3) GOVERNING BODY.
The governing body of a county or municipality in the state which is now or may hereafter
be specifically designated in 40 C.F.R. Part 122, including, but not limited to, any appendices
or revisions promulgated by EPA in conjunction with any expansion of the agency's municipal
separate storm sewer system program (e.g. Phase III, Phase IV, and/or equivalent expansions),
or by ADEM pursuant to the authority delegated to it under the Clean Water Act, 33 U.S.C.
ยง1251 et seq. (4) GREENFIELD. Any real property not previously...
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16-17A-17
Section 16-17A-17 Conveyance of property, etc., to authority; pledge of full faith and credit.
(a) The state, any university, any governmental entity, and any public corporation is hereby
authorized to give, transfer, convey, or sell to any authority or a university affiliate,
with or without consideration: (1) Any of its health care facilities and other properties,
real or personal, and any funds and assets, tangible or intangible, relative to the ownership
or operation of any such health care facilities, including any certificates of need, assurances
of need, or other similar rights appertaining or ancillary thereto, irrespective of whether
they have been exercised. (2) Any taxes, revenues, or funds owned or controlled by it. (3)
Nothing in this chapter shall be construed as allowing an authority or university affiliate
to be exempt from compliance with all applicable laws and regulations of the State Certificate
of Need program and the Alabama State Health Planning and Development...
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