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45-41-243.20
Section 45-41-243.20 Registration fees. (a) This section shall apply only to Lee County. (b)
Every person, firm, or corporation who owns, maintains, or keeps in Lee County a mobile home,
except a mobile home which constitutes a part of his or her stock as a dealer and except a
mobile home which has been assessed for ad valorem taxation as a part of the realty, shall
pay an annual registration fee of five dollars fifty cents ($5.50). Every person, firm, or
corporation who owns, maintains, or keeps a mobile home which is considered for ad valorem
tax purposes as separate from the realty on which it sits shall receive a colored decal upon
the payment of both his or her mobile home registration fee and ad valorem taxes on the mobile
home. Every person, firm, or corporation who owns, maintains, or keeps a mobile home which
is considered for ad valorem tax purposes as a part of the realty on which it sits shall receive
an alternative color decal upon the payment of the ad valorem tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-243.20.htm - 3K - Match Info - Similar pages
45-49-240.60
Section 45-49-240.60 Creation of office; duties of commissioner; deputies; clerks; assistants.
(a)(1) Upon the expiration of the current terms of office of Tax Assessor and Tax Collector
of Mobile County, or if a vacancy occurs in either office prior to the expiration of the current
terms of office, there is hereby created the office of County Revenue Commissioner in Mobile
County. In 1990, and each six years thereafter, persons shall seek office, qualify, and be
elected for the county office of revenue commissioner. The revenue commissioner shall serve
for a term of office of six years from the first day of the term next succeeding his or her
election and until his or her successor is similarly elected, qualified, and takes office.
(2) Should either the offices of Tax Assessor or Tax Collector for Mobile County be vacated
for any reason whatsoever between September 20, 1988, and September 30, 1991, this section
shall become effective immediately with the remaining office holder acting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-240.60.htm - 4K - Match Info - Similar pages
40-12-248
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
(a) For each truck or truck tractor using the public highways of this state, annual license
taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall
be charged. For the purposes of this section, the term "gross vehicle weight" shall
mean the empty weight of the truck or truck tractor plus the heaviest load to be carried and,
in the case of combinations, shall be deemed to include also the empty weight of the heaviest
trailer with which the power unit shall be placed in combination, plus the heaviest load to
be carried. No tolerance or margin of error shall be allowable under this section, except
as provided in subsection (b). (b) For each truck or truck tractor using the public highways
of this state, the annual license taxes and registration fees herein imposed (i) shall consist
of the base amount applicable to the truck or truck tractor under the schedule...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-248.htm - 11K - Match Info - Similar pages
32-5-1
Section 32-5-1 Powers of local authorities. (a) Except as herein otherwise provided, local
authorities shall have no power to pass, enforce, or maintain any ordinance, rule, or regulation
requiring from any owner or chauffeur or other authorized driver to whom this chapter is applicable,
any additional license or permit for the use of the public highways, or excluding any such
owner, chauffeur, or other authorized driver from the public highway, nor to pass, enforce,
or maintain any ordinance, rule, or regulation regulating motor vehicles or their speed contrary
to the provisions of this chapter, nor shall any such law now in force or hereafter enacted
have any effect. (b) Local authorities shall have no power or authority to charge a license
or tax upon any motor carrier hauling passengers or any truck hauling freight for hire, when
such motor carriers in the usual course of operations enter or pass through any county, municipality,
or town of this state; provided, that this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5-1.htm - 2K - Match Info - Similar pages
40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed under
this article shall obtain a supplemental license for each additional place of business, in
a manner as prescribed by the commissioner and upon payment of an additional application fee
of five dollars ($5) for each additional location. The signage and other requirements of Section
40-12-392 shall apply to each additional place of business. Only one licensed dealer shall
operate at the same place of business. (b) Notwithstanding the requirement that sales of new
and used motor vehicles shall be made only from the permanent location of the new or used
motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles from locations
off-site of their permanent locations on the following conditions: (1) The off-site sales
events shall not exceed three per dealer per license year with each sale not to exceed 10
consecutive calendar days in duration. Off-site sales of new motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-395.htm - 5K - Match Info - Similar pages
45-37-140.11
Section 45-37-140.11 Service charge; fire dues. (a) The expense of establishing and maintaining
a district shall be paid for from the proceeds of any service charge or fire dues which shall
be levied and collected in an amount sufficient to pay the expense. The service charge or
any fire dues shall be levied upon and collected from the property owners served by the system.
The service charge or fire dues shall be the personal obligation of the owner of the property
served by the system; and to secure the collection of any service charge or fire dues there
shall be a lien against the property in favor of the district. The lien may be enforced in
either of the following ways: (1) The lien shall be enforceable by sale thereof in the same
manner in which the foreclosure of a municipal assessment for public improvements is authorized.
(2) The tax assessor, tax collector, or other public official performing the functions of
the Tax Assessor and Tax Collector of Jefferson County, upon request...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-140.11.htm - 2K - Match Info - Similar pages
32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title, for
the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-1.1.htm - 22K - Match Info - Similar pages
40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each
year, the tax collector must make final settlement, under oath, with the Comptroller, of all
matters pertaining to the office of tax collector and pay over to the State Treasurer the
balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-44.htm - 3K - Match Info - Similar pages
40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-1.htm - 9K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
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