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40-9B-13
Section 40-9B-13 Disaster recovery tax incentive protection. (a) This section shall be known
as the Disaster Recovery Tax Incentive Protection Act of 2011. (b) For the purposes of this
section, the following terms shall have the following meanings: (1) DISASTER REPLACEMENT PROPERTY.
Private use industrial property obtained by a private user to repair or replace private use
industrial property on which tax abatements were in existence at the time of a natural disaster,
that was damaged or destroyed by the natural disaster. (2) GOVERNING BODY. The governing body
of a municipality, a county, or a public industrial authority which may grant tax abatements
with respect to private use industrial property under Section 40-9B-4, subject to the geographical
or jurisdictional or other limitations of Section 40-9B-5. (3) NATURAL DISASTER. A catastrophe
caused by nature, or regardless of cause, a fire, flood, or explosion, which is declared by
the President of the United States or the Governor of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-13.htm - 4K - Match Info - Similar pages
40-9B-5
Section 40-9B-5 Granting of abatement. (a) Subject to the geographical or jurisdictional or
other limitations specified in subsections (b), (c), and (d), the governing body of a municipality,
a county, or a public industrial authority may grant abatements of all of the taxes allowed
to be abated under Section 40-9B-4 with respect to private use industrial property. (b)(1)
The abatements authorized to be granted pursuant to subsection (a) for construction related
transaction taxes and for ad valorem taxes for a period not to exceed 10 years may be granted:
a. By the governing body of a municipality, except as otherwise provided herein, with respect
to private use industrial property located within the limits of the municipality or within
the police jurisdiction of the municipality; provided, however, if a municipality has a corresponding
municipal tax, the municipal governing body may only grant an abatement of a county tax if
the municipality has also abated the corresponding municipal...
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40-9B-6
Section 40-9B-6 Procedure for granting abatement. (a) Any person who proposes to become a private
user of industrial development property or of a major addition may apply to the governing
body of any municipality, county, or public industrial authority, at or about the time that
the private user is requesting inducement, for an abatement of all of the taxes allowed to
be abated under Section 40-9B-4 with respect to such property. The application shall contain
information that will permit the governing body to which it is submitted to make a reasonable
cost/benefit analysis as to the proposed industrial development property and to determine
the maximum exemption period for the abatement of noneducational ad valorem taxes. (b) The
abatements granted by the governing body shall be embodied in an agreement, which may be the
same as the inducement, between the governing body and the private user, setting forth: (1)
The estimated amount of each abatement and the maximum exemption period. (2)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-6.htm - 1K - Match Info - Similar pages
40-9C-6
Section 40-9C-6 Procedure for granting abatement. (a) Subject to the limitations set out in
Section 40-9C-5, any person who proposes to become a private user of brownfield development
property or of a major addition thereto may apply to the governing body of any municipality
or county at or about the time a voluntary cleanup plan is approved by the Alabama Department
of Environmental Management, for an abatement of all of the taxes allowed to be abated under
this chapter with respect to such property. The application shall contain information that
will permit the governing body to which it is submitted to make a reasonable cost/benefit
analysis as to the proposed brownfield development property and to determine the maximum exemption
period for the abatement of noneducational ad valorem taxes. The application must be accompanied
by an approval of the voluntary cleanup plan. (b) The abatements granted by the governing
body shall be embodied in an agreement between the governing body and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9C-6.htm - 2K - Match Info - Similar pages
45-41-72.07
Section 45-41-72.07 Hearing; adoption of resolution. The county commission shall hear and pass
upon all objections to and protests against the proposed assessment under any reasonable rules
and regulations it may adopt. After the hearing, the commission shall have the power to reduce
or abate assessments, including the power to abate assessments against property owned by the
State of Alabama or any governmental subdivision thereof, churches, hospitals, schools, or
other charitable organizations. The county commission shall then adopt a resolution finally
approving the assessments and the amounts thereof against the property described and fixing
a time or times for payment thereof. Each assessment as finally approved shall constitute
a lien against the property against which it is made. (Act 92-478, p. 952, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-72.07.htm - 1K - Match Info - Similar pages
11-88-44
Section 11-88-44 Filing of details, drawings, plans, etc., for examination by property owners;
appointment of date for hearing of objections as to improvement, etc. Such details, drawings,
plans, specifications, surveys, and estimates shall, when completed, be placed on file not
later than two weeks prior to the date of the meeting provided for in this article in the
office of the board or some other place designated in such resolution where property owners
who may be affected by such improvement may see and examine the same, and the said resolution
shall appoint a time when the board will meet, which shall be not less than two weeks after
the date of the first publication of the said resolution, to hear any objections or remonstrances
that may be made to the said improvement, the manner of making the same or the character of
the material or materials to be used. (Acts 1973, No. 826, p. 1293, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-44.htm - 1K - Match Info - Similar pages
11-48-6
Section 11-48-6 Filing of plans, specifications, etc., of improvements in office of engineer
for public inspection; establishment of date for hearing of objections as to improvements.
Such details, drawings, plans, specifications, surveys, and estimates shall, when completed,
be placed on file not later than two weeks prior to the date of the meeting provided for in
this section and Section 11-48-8 in the office of the city or town engineer or other officer
designated in such ordinance or resolution, where property owners who may be affected by such
improvement may see and examine the same, and the said ordinance or resolution shall appoint
a time when the council will meet, which shall be not less than two weeks after the date of
the first publication of said ordinance or resolution, to hear any objections or remonstrances
that may be made to said improvement, the manner of making the same or the character of the
material or materials to be used. (Code 1907, §1362; Code 1923, §2177;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-6.htm - 1K - Match Info - Similar pages
11-50-75
Section 11-50-75 Passage of ordinance or resolution providing for purchase of sewers or sewer
system, assessment of cost thereof against abutting lands, date for conduct of hearing upon
objections, etc., to purchase, etc. Thereupon, the council shall pass an ordinance or resolution
providing for the purchase of said sewers or sewer systems, describing the boundaries of the
area abutting on or drained by them, fixing the cost of the same to the city or town, including
engineer's fees and cost of publication and providing that the cost of said sewers or sewer
system or any specified portion thereof shall be assessed against all lots or parcels of land
lying within the area abutting on or drained by said sewers or sewer system to the extent
of the increased value of such property by reason of the special benefits derived from such
sewer or sewer system and from the purchase of the same by the municipality, and in said ordinance
the council shall appoint a time when the council will meet,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-75.htm - 1K - Match Info - Similar pages
11-54B-46
Section 11-54B-46 Review of self-help business improvement district plan and adoption of ordinance.
The governing body of the municipality, upon review of the self-help business improvement
district plan and after public hearing, may adopt an ordinance to designate, establish, and
maintain the area described in the plan as a self-help business improvement district. The
ordinance shall provide for an effective date of 30 days from the date of adoption of the
ordinance by the governing body of the municipality and shall provide that, if the owners
of nonexempt real property representing 60 percent of the total fair market value of all real
property located within the district, or the owners of at least 50 percent of the parcels
of property located within the district; or, alternatively with respect to a district funded
by assessments against a particular class of businesses, if the owners of businesses, consistent
with the signatures required under subdivision (2) of Section 11-54B-44,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-46.htm - 2K - Match Info - Similar pages
35-5A-3
Section 35-5A-3 Transfers and custodians to which chapter applicable; personal jurisdiction
over custodian; transfers made under law of another state. (a) This chapter applies to a transfer
that refers to this chapter in the designation under section 35-5A-10(a) by which the transfer
is made if at the time of the transfer, the transferor, the minor, or the custodian is a resident
of this state or the custodial property is located in this state. The custodianship so created
remains subject to this chapter despite a subsequent change in residence of a transferor,
the minor, or the custodian, or the removal of custodial property from this state. The custodianship
so created remains subject to this chapter, even though the custodian so nominated subsequently
declines to serve through renunciation or resignation. (b) A person designated as custodian
under this chapter is subject to personal jurisdiction in this state with respect to any matter
relating to the custodianship. (c) A transfer...
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