|
24-1-3
Section 24-1-3 Rural housing projects. (a) Until a purchaser makes full payment for a dwelling
which is constructed by a county or regional housing authority in a rural area, such dwellings
shall continue to be the property of such authority, regardless of the title to the land on
which it is constructed, and such dwelling shall be exempt from taxation in the same manner
as other property of such authority. Any document making land available for use by such authority
shall be admitted to record, and accordingly constitute notice, in the same manner as a deed
or other instrument relating to real estate. (b) When a county or regional housing authority
provides a dwelling in a rural area under this title, the owner of the land living in the
dwelling under a lease or purchase agreement shall be entitled to receive the same homestead
exemption as if he had title to the dwelling. (c) No dwelling shall be provided on a farm
by a county or regional housing authority unless it has determined...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-1-3.htm - 1K - Match Info - Similar pages
40-20-35
Section 40-20-35 Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold
and other interests from ad valorem taxes. The mineral documentary tax levied above shall
be in lieu of all ad valorem taxes and all nonproducing leasehold interests upon all oil,
gas and other minerals in, on or under lands lying within the State of Alabama, created or
assigned after October 12, 1957, and also all nonproducing interests in such oil, gas and
other minerals, including royalty interests therein, hereafter conveyed to a grantee or purchaser
or excepted or reserved to a grantor separately and apart from the surface shall be exempt
from all ad valorem taxes levied on or after October 1, 1957, by the State of Alabama, or
any county, municipality, school district, or other taxing district within the state or becoming
a lien on or after said date. Any sale for taxes of the surface or of the remainder of the
fee shall not in any manner whatsoever affect the interest or interests hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-35.htm - 2K - Match Info - Similar pages
40-9-21
Section 40-9-21 Principal residences and 160 acres adjacent thereto of permanently and totally
disabled persons or persons 65 years of age or older having net annual federally taxable income
of $12,000 or less. (a) In addition to the persons and property exempt from ad valorem taxation
as prescribed in Section 40-9-1, the following shall also be exempt from ad valorem taxation:
The principal residence and 160 acres adjacent thereto of any person who is permanently and
totally disabled or who is 65 years of age or older having a net annual taxable income of
twelve thousand dollars ($12,000) or less, as shown on such person's and spouse's latest United
States income tax return or some other appropriate evidence acceptable to the department.
In the event that such person and spouse are not required to file a United States income tax
return, then an affidavit indicating that the net taxable income of such person and spouse
for the preceding taxable year was twelve thousand dollars...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-21.htm - 3K - Match Info - Similar pages
45-30-140.05
Section 45-30-140.05 Fire protection service fee - Approval; construction and application;
subsequent referenda. (a) If a majority of the votes cast at the election are affirmative
votes, the fire protection service fee on each residence, dwelling, and business within the
geographic boundaries of the fire district shall become effective on the first day of the
next month following approval and shall be paid within one year following approval. For the
purposes of this article, a "dwelling" shall be defined as any building, structure,
or other improvement to real property used or expected to be used as a dwelling or residence
for one or more human beings, including, but not limited to, (1) a building, structure, or
improvement assessed for purposes of state and county ad valorem taxation, as Class III single-family
owner-occupied residential property, (2) a duplex or an apartment building, and (3) any mobile
home or house trailer. A building, structure, or other improvement shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-140.05.htm - 2K - Match Info - Similar pages
45-48-142.24
Section 45-48-142.24 Fire protection service fee - Approval, construction and application;
subsequent referenda. (a) If a majority of the votes cast at the election are affirmative
votes, the fire service fee on each residence, dwelling, and business within the geographic
boundaries of the fire district shall become effective on the first day of the next month
following approval and shall be paid within one year following approval. For the purpose of
this subpart, a dwelling shall be defined as any building, structure, or other improvement
to real property used or expected to be used as a dwelling or residence for one or more human
beings, including specifically and without limiting the generality of the foregoing: (1) A
building, structure, or improvement assessed for purposes of state and county ad valorem taxation,
as Class III single-family owner-occupied residential property. (2) A duplex or an apartment
building. (3) Any mobile home or house trailer. (b) A building, structure, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-142.24.htm - 2K - Match Info - Similar pages
11-15-4
Section 11-15-4 Certificate of incorporation - Contents; approval. The certificate of incorporation
of the corporation shall state: (1) The names of the persons forming the corporation together
with the residence of each thereof and a statement that each of them is a duly qualified elector
of and property owner in the county; (2) The name of the corporation; (3) The location of
its principal office, which shall be in the county seat of the county; (4) The number of directors
(which shall be three or a multiple of three); and (5) Any other matters relating to the corporation
which the incorporators may choose to insert and which shall not be inconsistent with this
chapter or with the laws of the state. The name designated for the corporation in the certificate
of incorporation shall be one indicating the purpose thereof, such as "___ County Public
Building Authority" (the name of the county to be filled in the blank space) or some
other name of similar import. The form and contents...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-15-4.htm - 2K - Match Info - Similar pages
45-1-245.01
Section 45-1-245.01 Exemptions. (a) There are exempted from the provisions of the tax levied
by this part and from the computation of the amount of the tax levied or payable all of the
following: Charges for property sold or services furnished which are required to be included
in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or
accommodations to a person for a period of 30 continuous days or more pursuant to the exemption
provision of Section 40-26-1. A subsequent amendment or change to Section 40-26-1 shall also
have the effect of similarly changing the exemption provision of this part. (b) Notwithstanding
the provisions of this section, the tax shall not apply to the rental of living accommodations
which are intended primarily for rental to persons as their principal or permanent place of
residence. (Act 2019-211, ยง2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-245.01.htm - 1K - Match Info - Similar pages
9-10-31
Section 9-10-31 Certificate of incorporation - Contents; execution. (a) The certificate of
incorporation of the corporation shall state: (1) The names of the persons forming the corporation
together with the residence of each thereof and a statement that each of them is a duly qualified
elector of and property owner in the county; (2) The name of the corporation; (3) The location
of its principal office, which shall be in the county seat of the county; and (4) Any other
matters relating to the corporation which the incorporators may choose to insert and which
shall not be inconsistent with this article or with the laws of the state. The name designated
for the corporation in the certificate of incorporation shall be one indicating the purpose
thereof, such as "_____ County Water Conservation and Irrigation Corporation" or
some other name of similar import. (b) The certificate of incorporation shall be signed and
acknowledged by the incorporators before an officer authorized by the laws...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-10-31.htm - 1K - Match Info - Similar pages
11-56-4
Section 11-56-4 Certificate of incorporation - Contents; approval by governing body. (a) The
certificate of incorporation of the corporation shall state: (1) The names of the persons
forming the corporation, together with the residence of each thereof, and a statement that
each of them is a duly qualified elector of and property owner in the municipality; (2) The
name of the corporation (which shall be "The Public Building Authority of the City (or
Town) of _____" or some other name of similar import); (3) The location of its principal
office, which shall be in the municipality; (4) The number of directors (which shall be three
or a multiple of three); and (5) Any other matters relating to the corporation that the incorporators
may choose to insert and that is not inconsistent with this chapter or with the laws of the
state. (b) The form and contents of the certificate of incorporation must be submitted to
the governing body for its approval, which shall be evidenced by a resolution...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-56-4.htm - 1K - Match Info - Similar pages
35-9A-122
Section 35-9A-122 Exclusions from application of chapter. Unless created to avoid the application
of this chapter, the following arrangements are not governed by this chapter: (1) residence
at an institution, public or private, if incidental to detention or the provision of medical,
geriatric, educational, counseling, religious, or similar service; (2) occupancy under a contract
of sale of a dwelling unit or the property of which it is a part, if the occupant is the purchaser
or a person who succeeds to the interest of the purchaser; (3) occupancy by a member of a
fraternal or social organization in the portion of a structure operated for the benefit of
the organization; (4) transient occupancy in a hotel, motel, or lodgings; (5) occupancy by
an employee of a landlord whose right to occupancy is conditional upon employment in and about
the premises; (6) occupancy by an owner of a condominium unit or a holder of a proprietary
lease in a cooperative; (7) occupancy under a rental...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-9A-122.htm - 1K - Match Info - Similar pages
|