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45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire
districts. (a) The Jackson County Commission is hereby authorized to fix a county fire protection
tax at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-140.htm - 4K - Match Info - Similar pages
9-13-166
Section 9-13-166 Special annual tax for forest protection - Collection, disposition
and expenditure. The tax so assessed shall be collected as other taxes are collected and remitted
to the state Treasurer and placed in a "Forest Protection Fund" to be expended by
the State Forestry Commission of the State of Alabama for forest fire protection in the county,
or any definitely described portion thereof, against which the tax has been assessed. (Acts
1939, No. 562, p. 884, §4; Code 1940, T. 12, §203.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-166.htm - 815 bytes - Match Info - Similar pages
9-13-182
Section 9-13-182 Participation by county commissions in fire protection program of State
Forestry Commission - Assessments against owners of forestlands for costs - Authorized; limitations.
Any county commission which provides forest fire protection to the persons and property of
its county by participating in the State Forestry Commission's fire protection program may
in the manner specified in this division assess the whole or any part of the cost of such
fire protection program, not in excess of $.05 per acre, to the owners of forestland in the
county; provided, that such assessment is not greater than the benefit accruing to such forestland
due to the availability of such fire protection. (Acts 1955, No. 552, p. 1208, §2.)...
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45-40-140.03
Section 45-40-140.03 Payment of finance charge or tax; reporting. Any financial charge
or tax fixed as provided in Section 45-40-140.02 shall be payable at the same time
and in the same manner as county taxes and the owners of the forest lands, as herein defined,
shall make report of same to the Tax Assessor of Lawrence County at the time fixed by law
for making return of the property of such property owner. Financial charges or taxes levied
shall constitute a lien on the property against which they are charged or taxed. (Act 81-846,
p. 1522, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-140.03.htm - 864 bytes - Match Info - Similar pages
45-44-140.03
Section 45-44-140.03 Payment of finance charge or tax; reporting. Any such financial
charge or tax fixed as provided in Section 45-44-140.02 shall be payable at the same
time and in the same manner as county taxes and the owners of the forest lands, as herein
defined, shall make reports of same to the Tax Assessor of Macon County at the time fixed
by law for making return of the property of such property owner. Financial charges or taxes
levied shall constitute a lien on the property against which they are charged or taxed. (Act
81-845, p. 1520, § 4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-140.03.htm - 869 bytes - Match Info - Similar pages
45-5-76
Section 45-5-76 Collection program; establishment and administration; powers; hiring.
(a) The County Commission of Blount County may establish and administer a program of revenue
collection for all legally authorized fees, taxes, licenses, and other revenues not presently
being collected locally. (b) The County Commission of Blount County may with 30 days' written
notice to the State Department of Revenue assume the collection of all such legally authorized
tax proceeds currently being collected by the State Department of Revenue on behalf of Blount
County. (c) If the county commission elects to collect one or more taxes, fees, or licenses,
or other revenues under this section, the county shall have all lawful powers of the
State Department of Revenue to collect revenues and conduct audits to determine the amounts
of revenue liable and due to the county. (d) The county commission may, at its option, hire
such persons, firms, corporations, auditors, or tax collectors it deems reasonably...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-76.htm - 1K - Match Info - Similar pages
45-14-140.03
Section 45-14-140.03 Payment of tax; disposition of funds. The tax herein imposed shall
be due and payable to the Tax Collector of Clay County, and shall, when collected, be paid
to the Treasurer of Clay County. All monies collected in accordance with this article shall
be spent in participating in the Alabama Forestry Commission's forest fire protection program
in Clay County. (Act 84-573, p. 1194, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-140.03.htm - 719 bytes - Match Info - Similar pages
45-44-140.05
Section 45-44-140.05 Collection and disposition of funds. The tax herein imposed shall
be due and payable quarterly to the Macon County Tax Collector, and shall, when collected,
be paid by such Macon County Tax Collector to the Treasury of Macon County. All monies collected
in accordance with this part shall be spent in participating in the Alabama Forestry Commission's
forest fire protection program in Macon County. (Act 81-845, p. 1520, § 6.)...
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45-40-140.05
Section 45-40-140.05 Collection and disposition of funds. The tax herein imposed shall
be due and payable to the State Department of Revenue, and, when collected, shall be paid
by the Lawrence County Tax Collector to the Treasury of Lawrence County. All monies collected
in accordance with this part shall be spent in participating in the Alabama Forestry Commission's
forest fire protection program in Lawrence County. (Act 81-846, p. 1522, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-140.05.htm - 763 bytes - Match Info - Similar pages
45-41-140.03
Section 45-41-140.03 Financial charge - Collection and disposition. The financial charge
herein imposed shall be due and payable to the Tax Collector of Lee County, and shall, when
collected, be paid to the Treasurer of Lee County. All monies collected in accordance with
this part shall be spent in participating in the Alabama Forestry Commission's forest protection
program in Lee County. (Act 83-505, p. 713, §4.)...
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