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45-49-243
Section 45-49-243 Distribution of beer tax revenue. (a) This section shall apply only in Mobile
County and except as in this section as otherwise provided, shall not have the effect of altering
or repealing in any wise any statute now in affect, but shall be in addition to and cumulative
of all laws now in effect. (b) The amount of license taxes paid into and collected by the
License Commissioner of Mobile County pursuant to Acts 1963, No. 162 (Acts 1963, p. 540) and
Article 5B, commencing with Section 28-3-190, Chapter 3, Title 28, and for which there is
no present legislative authority to distribute such taxes, as the containers of malt or brewed
beverages to which the decals are affixed, have neither been sold nor distributed in the area
of the respective tax recipient, for whatever reason, shall be distributed to the General
Fund of Mobile County, solely for the purpose of and to be designated solely for the provision
of medical care to the medically indigent citizens of Mobile...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-243.htm - 1K - Match Info - Similar pages
45-7-83.10
Section 45-7-83.10 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Butler County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this part. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, Chapter 12, Title 40, and all laws relating to the assessment on a quarterly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-83.10.htm - 2K - Match Info - Similar pages
11-70-2
Section 11-70-2 Initiation and notice of action. (a) Class 2 municipalities may initiate an
expedited quiet title and foreclosure action under this chapter against a parcel of tax sale
property located within its municipal limits and purchased by the municipality. The municipality
shall record, in the office of the judge of probate in the county in which the property is
located, a notice of its intention to file an expedited quiet title and foreclosure action.
The notice shall include a legal description of the property, street address of the property
if available, a statement that the property is subject to expedited quiet title and foreclosure
proceedings under this chapter, and a statement that those proceedings may extinguish any
legal interests in the property. As used herein, interested parties shall mean the owner,
his or her heirs or personal representatives, any mortgagee or purchaser of the subject property
or any part thereof, and any party with an interest in the property,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-70-2.htm - 2K - Match Info - Similar pages
11-99A-4
Section 11-99A-4 Establishment of districts. (a) One or more owners of land wishing to form
a district in a municipality or a county may petition the municipality or county to form a
district as follows: (1) The owners shall prepare a written petition executed by the owners
of all land proposed to be included within the district. (2) The petition shall include a
description of the tract or tracts of land proposed to be included within the district, which
may include less than all of any individual tract of land. The description shall be sufficient
if it refers to tax assessment tracts in accordance with the tax assessor's numbering or other
reference system, by metes and bounds, by subdivision lot, by reference to recorded deeds,
or by other reasonable reference method. (3) The petition shall include a map or plat of the
proposed district, showing that, if the district is created, (i) with respect to a petition
being submitted to a municipality, the land will be contiguous with land...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99A-4.htm - 4K - Match Info - Similar pages
28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section
28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW
FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent
funded by payments made by wholesale beer licensees collecting the tax imposed by this article,
such payments being made from the discount provided by Section 28-3-190(b). From the fund,
the board shall pay to each eligible county the amount or amounts provided by this section
for the purpose of phasing out the net revenue loss which would be experienced by eligible
counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-196.htm - 6K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-5.htm - 5K - Match Info - Similar pages
45-2-261.01
Section 45-2-261.01 Appointment of members and personnel of the Baldwin County Planning and
Zoning Commission. The planning commission shall be composed of nine regular members, each
of whom shall be a qualified elector and an actual resident of the county. One and only one
regular member of the planning commission may be a qualified elector of the county who resides
in the corporate limits of a municipality in the county. All regular members shall be appointed
by the Baldwin County Commission for a term of four years. Upon the affirmative vote of a
majority of the qualified electors in a district election held pursuant to Section 45-2-261.07,
the membership of the planning commission shall be increased by appointment by the county
commission of a qualified elector from that district for a temporary one-time term of three
years. In the event of any vacancy on the planning commission, such vacancy shall be filled
by appointment of the Baldwin County Commission. The Baldwin County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-261.01.htm - 1K - Match Info - Similar pages
45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Cullman County Commission.
The charge shall not exceed five percent of the total amount of the tax collected in the county.
The charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this subpart, as the tax is
received by the department, on or before the first day of each successive month. The commissioner
shall certify to the Comptroller the amount collected and paid into the State Treasury for
the benefit of Cullman County during the month immediately preceding the certification. The
Comptroller shall issue a warrant each month payable to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.37.htm - 1K - Match Info - Similar pages
45-41-241.01
Section 45-41-241.01 Ad valorem tax increase. (a) As used in this section, the following words
and phrases shall have the following meanings: (1) AMENDMENT 309. That amendment to the Constitution
that was proposed by Act 683, H. 512, 1969 Regular Session. (2) AMENDMENT 373. That amendment
to the Constitution that was proposed by Act 6, 1978 Second Special Session. (3) CONSTITUTION.
The Constitution of Alabama of 1901. (4) COUNTY. Lee County, Alabama. (5) COUNTY COMMISSION.
Lee County Commission. (6) SPECIAL TAX. The district ad valorem tax authorized in Amendment
309 and levied and collected on taxable property in the county school district in the county,
being all the area of the county lying outside the Cities of Auburn, Opelika, and Phenix City.
(b) The county presently levies and collects the special tax at a rate of fifty cents ($.50)
on each one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to
Amendment 309 and an election held in the district on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-241.01.htm - 2K - Match Info - Similar pages
45-41-241
Section 45-41-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373
to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county
commission of Lee County after a public hearing, the county commission is hereby authorized
to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem
tax in the amount of 5 mills on each dollar of taxable property outside the corporate limits
of the cities of Auburn and Opelika. The revenues from the tax shall be paid to the county
general fund. (b) The increase in the rate of the tax as provided herein is subject to the
approval of a majority of the qualified electors of the area affected who vote on the proposed
increase at a special election called and held for such purposes pursuant to the provisions
of subsection (f) of Amendment 373 to the Constitution. (Act 91-350, p. 673, ยงยง1, 2.)...
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