Code of Alabama

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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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25-4-10
situations); (v) In a position which, under or pursuant to the laws of this state or of an
Indian tribe, is designated as a major nontenured policymaking or advisory position or a policymaking
or advisory position the performance of the duties of which ordinarily does not require more
than 8 hours per week; or d. In a facility conducted for the purpose of carrying out a program
of rehabilitation for individuals whose earning capacity is impaired by age or physical or
mental deficiency or injury or providing remunerative work for individuals who because
of their impaired physical or mental capacity cannot be readily absorbed in the competitive
labor market by an individual receiving such rehabilitation or remunerative work; provided
however, if an individual's employment is otherwise characterized as employment under subsection
(a) and the individual is performing work under the Javits Wagner O'Day Act or a similar set-aside
program under the laws of the United States, the...
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7-9A-102
term includes: (A) proceeds to which a security interest attaches; (B) accounts, chattel paper,
payment intangibles, and promissory notes that have been sold; and (C) goods that are the
subject of a consignment. (13) "Commercial tort claim" means a claim arising in
tort with respect to which: (A) the claimant is an organization; or (B) the claimant is an
individual and the claim: (i) arose in the course of the claimant's business or profession;
and (ii) does not include damages arising out of personal injury to or the death
of an individual. (14) "Commodity account" means an account maintained by a commodity
intermediary in which a commodity contract is carried for a commodity customer. (15) "Commodity
contract" means a commodity futures contract, an option on a commodity futures contract,
a commodity option, or another contract if the contract or option is: (A) traded on or subject
to the rules of a board of trade that has been designated as a contract market for such a
contract...
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45-1-241.04
Section 45-1-241.04 Facilities and equipment. The county commission shall provide the necessary
offices for the county revenue commissioner, and shall provide all stationery, equipment,
and office supplies, not otherwise furnished by law, needed for the efficient performance
of the duties of the office. (Act 90-443, p. 609, §5.)...
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45-15-240.04
Section 45-15-240.04 Facilities and equipment. The county commission shall provide the necessary
offices for the county revenue commissioner, and shall provide all stationery, equipment,
and office supplies, not otherwise furnished by law, needed for the efficient performance
of the duties of the office. (Act 84-52, p. 71, §5.)...
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45-14-240.04
Section 45-14-240.04 Office space and equipment. The county commission shall provide the necessary
offices for the county revenue commissioner, and shall provide all stationery, equipment,
and office supplies, not otherwise furnished by law, needed for the efficient performance
of the duties of the office. (Act 87-393, p. 562, §5.)...
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45-3-242.04
Section 45-3-242.04 Office space, equipment, etc. The county commission shall provide adequate
office space for the revenue commissioner, and shall also provide all stationery, equipment,
and office supplies, not otherwise furnished by law, needed by the commission to completely
perform the duties of the office. (Act 92-266, p. 626, §5.)...
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45-38-240.06
Section 45-38-240.06 Office space and equipment. The county commission shall provide the necessary
offices for the county revenue commissioner, and his or her deputies, clerks, and assistants,
and shall provide all stationery, equipment, and office supplies needed for the efficient
performance of the duties of the office and not otherwise furnished by law by the Department
of Revenue, the Department of Finance, or the Comptroller. (Act 2001-905, 3rd Sp. Sess., p.
745, §7.)...
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45-41-240.04
Section 45-41-240.04 Office space and equipment. The county commission shall provide the necessary
offices for the county revenue commissioner, and his or her deputies, clerks, and assistants,
and shall provide all stationery, equipment, and office supplies needed for the efficient
performance of the duties of the office and not otherwise furnished by law by the Department
of Revenue, the Department of Finance, or the Comptroller. (Act 97-805, 1st Sp. Sess., p.
89, §5; Act 97-861, 1st Sp. Sess., p. 198, §5.)...
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45-48-141
Section 45-48-141 Protection of forests. The County Commission of Marshall County is authorized,
when the need exists, to provide protection of forests from fires, insects, disease, and other
pests in Marshall County by participating in the Alabama Forestry Commission's forest protection
program in the manner hereinafter specified. (Act 83-709, p. 1152, § 1.)...
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