40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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45-5-141.20
Section 45-5-141.20 Powers and duties; annual dues; board of trustees; referendum election.
(a) This section shall apply only in Blount County. (b) A district for the delivery of fire
and emergency medical services may be formed in any unincorporated area of the county pursuant
to this section subject to the approval of a majority of the qualified electors who vote at
a referendum election for that purpose in the proposed district and for the approval of the
mandatory annual dues of the district. (c) In order to call for a referendum election for
the formation of a district, a petition signed by not less than 20 percent of the registered
voters who reside in the proposed district shall be presented to the county commission and
the Judge of Probate of Blount County. The petition shall contain an accurate legal description
of the proposed area and shall state the name of the proposed district. The petition for the
establishment of a district shall be accompanied by a request for the...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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45-41-260.10
Section 45-41-260.10 Proposed change in zoning regulations. After zoning regulations have become
applicable to a beat as provided by Section 45-41-260.07, the regulations shall not be changed
until the proposed change has been published for three weeks in a newspaper of general circulation
within the county together with a notice stating the time and place that the change in regulations
will be considered by the commission, and stating further that at such time and place all
persons who desire shall have an opportunity to be heard in favor of or in opposition to the
change in the zoning regulations. The change must be approved by the commission and the county
commission. (Act 2007-401, p. 800, §11; Act 2007-477, p. 998, §11.)...
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45-41-260.11
Section 45-41-260.11 Zoning regulations not to be restrictive. No zoning regulation adopted
by the commission and county commission shall change any use to which land is being made at
the time the zoning regulations become applicable in any beat. (Act 2007-401, p. 800, §12;
Act 2007-477, p. 998, §12.)...
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45-44-260.10
Section 45-44-260.10 Proposed change in zoning regulations. Once zoning regulations have become
applicable to a beat as provided herein, those regulations shall not be changed until the
proposed change has been published for three weeks in a newspaper of general circulation within
the county together with a notice stating the time and place that the change in regulations
will be considered by the planning commission, and stating further that at such time and place
all persons who desire shall have the opportunity to be heard in favor or in opposition to
the proposed change in zoning regulations. The change must be approved by the planning commission
and the county commission. (Act 2001-562, p. 1133, § 11.)...
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45-44-260.11
Section 45-44-260.11 Zoning regulations not to be retroactive. No zoning regulation adopted
by the planning commission and county commission shall change any use to which land is being
made at the time the zoning regulations became applicable to any beat. (Act 2001-562, p. 1133,
§ 12.)...
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11-52-31
Section 11-52-31 Adoption, publication, and certification of subdivision regulations; contents
of regulations; bond. (a) Except where the county commission is responsible for the regulation
of subdivision regulations within the territorial jurisdiction of a municipal planning commission
pursuant to Section 11-52-30, the municipal planning commission shall adopt subdivision regulations
governing the subdivision of land within its jurisdiction. The regulations may provide for
the proper arrangement of streets in relation to other existing or planned streets and to
the master plan, for adequate and convenient open spaces for traffic, utilities, access of
fire-fighting apparatus, recreation, light and air and for the avoidance of congestion of
population, including minimum width and area of lots. The regulations may include provisions
as to the extent to which streets and other ways shall be graded and improved and to which
water and sewer and other utility mains, piping, or other...
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