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45-6-243
Section 45-6-243 Additional tax for education purposes. (a) Pursuant to subsection (f) of Amendment
No. 373 to the Constitution of Alabama of 1901, the Bullock County Commission may levy, in
addition to any other tax, an ad valorem tax in the amount of 4.5 mills on each dollar of
taxable property in Districts 1 and 2 for a period of 25 years commencing October 1, 2004.
The revenue from the additional tax shall be paid to the county general fund to be used for
general education purposes. (b) The increase in the rate of the tax as provided by this section
is subject to the approval of a majority of the qualified electors of Districts 1 and 2 in
the county who vote on the proposed increase at the next general, primary, constitutional,
or special election held for that purpose. The tax imposed pursuant to this section shall
terminate on October 1, 2029. (Act 2007-367, p. 720, §§1, 2.)...
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29-2-4
Section 29-2-4 Reporting requirements; powers and duties. (a) On or before January 31 of each
year, any county or city required to report local motor fuel excise tax rate information to
the Department of Revenue pursuant to Act 1998-192 shall provide a similar report to the transportation
department regarding the total amount of local motor fuel excise tax revenues collected by
the county or city for the immediately preceding fiscal year and the total amount of the revenues
expended on road and bridge maintenance and improvement during that same fiscal year. The
transportation department shall collect the information and deliver a report to the Joint
Transportation Committee on or before March 31 of each year. (b) The powers and duties of
the Joint Transportation Committee shall be as follows: (1) It shall review and shall consider
concurring with the long-range plan of the transportation department as such plan exists at
the date of the meeting called for the purpose of reviewing the...
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40-7-90
Section 40-7-90 Definitions. For purposes of this division, the following terms shall have
the respective meanings ascribed by this section: (1) COUNTY. Each county in the state. (2)
GOVERNING BODY. The commission or other governing body of a county. (3) MUNICIPALITY. A municipal
corporation in the state. (4) STATE. The State of Alabama. (5) PROPERTY REAPPRAISAL ACT. Division
1 of this article. (6) APPRAISAL COSTS. The costs of the appraisal of property in a county
made pursuant to the requirements of the Property Reappraisal Act. (7) TAX RECIPIENT BODY.
The state, the county, each municipality located wholly or partly within the corporate limits
of such county, the board of education of such county, each city board of education organized
with respect to a municipality located wholly or partly within the county, each public hospital
corporation (including each public hospital board, public hospital association, or other public
hospital corporation) that receives, under any statute or...
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45-26-243
Section 45-26-243 Additional tax for education purposes. (a) Pursuant to subsection (f) of
Amendment No. 373 to the Constitution of Alabama of 1901, the Elmore County Commission may
levy, in addition to any other tax, an ad valorem tax in the amount of 6 mills on each dollar
of taxable property in the county effective October 1, 1996, and an additional ad valorem
tax in the amount of 3 mills on each dollar of taxable property in the county effective October
1, 1998, for a total increase in ad valorem tax in the amount of 9 mills. The revenue from
the additional tax shall be paid to the county board of education to be used for general education
purposes. (b) The increase in the rate of the tax as provided by this section is subject to
the approval of a majority of the qualified electors of the county who vote on the proposed
increase at a special election held for that purpose on September 3, 1996. (Act 96-624, p.
994, §§1, 2.)...
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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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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions on taxes
collected by him, not including taxes on real estate bid in by the state at tax sales and
taxes which would be due on property except for the provisions of the presently applicable
law exempting homesteads from state taxes, as follows: In counties where collections, not
including taxes on real estate bid in by the state at tax sales and taxes which would be due
on property except for the provisions of the presently applicable law exempting homesteads
from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the
first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission
herein provided for is to be calculated on collections for real property and personal property,
except motor vehicles, for the general fund of the state and county. In counties where the
collections, not including taxes on real estate bid in by the state at tax...
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40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama,
are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than
one person or head of the family, nor shall the exemption exceed $4,000 in assessed value
or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The
homesteads of residents of this state, over 65 years of age, or who are retired due to permanent
and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless
of age or whether such person is retired, shall be exempt from all state ad valorem taxes.
(3) The state Commissioner of Revenue may define and specify the condition or state of health
that makes a person "permanently and totally disabled" and may issue certificates
of disability to the person as he or she may find meets such specifications. Any person who
is drawing any pension or annuity from the armed services or a company...
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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Marshall County, the Marshall County Commission is hereby
authorized to levy and to provide for the assessment and collection of any sales and use taxes
generally paralleling the state sales and use taxes in Marshall County or in any portion thereof
as hereinafter provided, which tax or taxes shall be in addition to any and all other county
taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded
from the levy of any such tax, any sales or use which shall take place in any incorporated
municipality in Marshall County in which the general administration and supervision of public
schools shall be vested in a city board of education. Such governing body, in its discretion,
may submit the question of levying any such tax to a vote of the qualified electors in any
portion of Marshall County in which any such tax is proposed to be...
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11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions; applicability.
(a) The Department of Revenue shall, upon request by ordinance or resolution of the governing
body of any municipality and the filing of a certified copy of the enabling ordinance or resolution
with the Department of Revenue, collect all municipal privilege or license taxes in the nature
of a sales or use tax levied or assessed by a municipality under the provisions of a municipal
ordinance or resolution duly promulgated and adopted by the governing body of the municipality,
or levied by past or future special or local acts of the Legislature. Except as set out below
and as otherwise provided in this section, the levy shall parallel the corresponding state
levy except for the rate of the tax and shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, rules, regulations, direct pay permit and drive-out certificate
procedures, provisions, statutes of...
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