|
11-51-223
Section 11-51-223 Assessment and collection of privilege or license tax, etc., authorized;
exception. No provision of this division shall prevent the governing body of the city from
assessing and collecting a privilege or license tax or fee from every person, firm, company,
or corporation engaged in, or carrying on, any business, profession, trade, vocation, or occupation
on a parcel of land exempt from city real estate ad valorem taxes under this division, except
that no occupational license fee may be assessed against, or collected from, persons who have
been exempted from occupational license fees under Section 11-51-222, to the extent, and during
the period of, the exemption. (Act 98-318, p. 534, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-223.htm - 1022 bytes - Match Info - Similar pages
12-19-150
Section 12-19-150 Legislative intent; assessment of fees in criminal cases; submission of cost
bill by municipal or district court clerk and making of final assessment of costs in circuit
court upon appeals from municipal or district courts to circuit courts. (a) It is hereby declared
to be the policy of the state that docket fees and other court costs in criminal cases shall
generally be assessed only upon conviction. It is further declared to be the policy of the
state that a creditor shall not use the criminal process in order to collect civil debts.
The state does recognize that situations will arise from time to time wherein justice may
best be served by allowing a judge to enter an order dismissing a case upon the payment of
costs by the defendant or by the complainant where the judge has determined that the criminal
process has been abused. (b) Docket fees and other court costs in criminal cases shall be
assessed upon conviction; provided that, in the interest of justice,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-19-150.htm - 2K - Match Info - Similar pages
32-16-2
Section 32-16-2 Registration of certain vehicles; bond of certain dealers. Every dealer in
used or secondhand motor vehicles who is a nonresident of the State of Alabama, or who does
not have a permanent place of business in the State of Alabama, and any person, firm or corporation
who brings any used or secondhand motor vehicle into the State of Alabama for purposes of
sale or resale, except as a trade-in on a new motor vehicle, or another used car, shall, within
10 days from date of entering of said used or secondhand motor vehicle into the State of Alabama,
register such motor vehicle with the probate judge of the county in which said secondhand
or used motor vehicle is brought, on a form to be provided by the probate judge, and shall,
before said used or secondhand car is put on a used car lot for sale, or offered for sale,
or sold, execute bond with two good and sufficient sureties or with a surety company duly
authorized to do business in the State of Alabama as surety or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-16-2.htm - 2K - Match Info - Similar pages
40-10-13
Section 40-10-13 Confirmation of sale. Within 10 days after such sale the tax collector shall
make report of each sale to the probate court and praying confirmation thereof. Such report
shall lie over for a period of five days for exceptions or objections thereto. If upon the
expiration of five days no objections have been filed, or if in the opinion of the court they
are insufficient, and it appearing to the court that the tax collector sold such real estate
in accordance with the law, and the decree of court ordering such sale, the court shall make
and enter an order confirming said sale, which shall be entered on the same book or docket
as the original decree of sale, and ordering the tax collector to issue proper certificates
of purchase to the various purchasers, including the state. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §260.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-13.htm - 1K - Match Info - Similar pages
40-10-181
Section 40-10-181 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person responsible
for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first priority lien
provided by Section 40-1-3 against any parcel of real property representing taxes assessed
and levied against the property, together with interest, penalties, fees, and costs applicable
by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens advertised under
Section 40-10-182 and held no earlier than March 1 or later than June 15 of the current ad
valorem tax year where the awarding of the tax lien certificate is based on the lowest interest
rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax lien by private sale
between a tax collecting official and the purchaser of a tax lien under Section 40-10-199.
(5) UNIFORM PARCEL NUMBER. The unique parcel identification number...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-181.htm - 1K - Match Info - Similar pages
40-10-2
Section 40-10-2 Book of lands upon which taxes have not been paid - Contents; form of entries.
The tax collector shall, at the expense of the county, procure a substantially bound book
in which he or she shall enter, in the manner usual in docketing causes for trial in the circuit
court, each parcel of real estate, or right or interest, or easement therein, assessed to
any person against whom taxes have been assessed which are not paid or, if the tax collector
has received written notice from the holder of a tax certificate, issued pursuant to Acts
1995, No. 95-408, requesting that the tax collector list the property described in such tax
certificate in the book of lands prepared pursuant to this section, have been paid by the
holder of such holder of a tax lien certificate, when a portion of the taxes are on the real
estate or right or interest or easement therein, describing the same in the same manner as
it is described in the assessment list or the record of tax lien sales kept...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-2.htm - 2K - Match Info - Similar pages
40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract
of conditional sale, or other instrument of like character which is given to secure the payment
of any debt which conveys any real or personal property situated within this state or any
interest therein or any security agreement or financing statement provided for by the Uniform
Commercial Code, except a security agreement or a financing statement relating solely to security
interests in accounts, contract rights, or general intangibles, as such terms are defined
in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages,
deeds, or instruments executed for the purpose of perfecting the title to real or personal
property, specifically, but not limited to, corrections of maturity dates thereof, shall be
received for record or for filing in the office of any probate judge of this state unless
the following privilege or license taxes shall have been paid upon such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-2.htm - 16K - Match Info - Similar pages
40-5-12
Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate. A purchaser,
lien holder, or mortgagee of real estate or personal property included in an assessment with
other real estate or personal property of the person to whom the real estate or personal property
was assessed or subject to the lien of taxes upon other real estate or personal property shall
not be required to pay the entire amount of taxes due by the person or corporation to whom
such real estate or personal property purchased or on which a lien or mortgage is held is
assessed, but may discharge the tax lien against such real estate or personal property purchased
or on which a lien or mortgage is held by paying to the tax collector of the county in which
such taxes are due and payable the actual amount of taxes due on such real estate or personal
property purchased or in which a lien or mortgage is held based on the taxable value of such
purchased or encumbered property as assessed for taxation by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-12.htm - 1K - Match Info - Similar pages
43-2-371
Section 43-2-371 Order of preference. The debts against the estates of decedents are to be
paid in the following order: (1) The funeral expenses. (2) The fees and charges of administration.
(3) Expenses of the last sickness. (4) Taxes assessed on the estate of the decedent previous
to his death. (5) Debts due to employees, as such, for services rendered the year of the death
of the decedent. (6) The other debts of the decedent. (Code 1867, §1741; Code 1876, §2430;
Code 1886, §2079; Code 1896, §126; Code 1907, §2597; Code 1923, §5822; Code 1940, T. 61,
§218.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-371.htm - 961 bytes - Match Info - Similar pages
43-2-740
Section 43-2-740 Time and manner of filing claims - Generally. Every person having any claim
against the estate declared insolvent must file the same in the office of the judge of probate
as provided by subsection (b) of section 43-2-350. Any defect or insufficiency in the affidavit
may be supplied by amendment at any time. And when, prior to the declaration of insolvency,
a claim has been filed in the office of the judge of probate, as required by said section,
such claim shall be considered as duly filed under this section. (Code 1852, §1847; Code
1867, §2196; Code 1876, §2568; Code 1886, §2238; Code 1896, §306; Code 1907, §2774; Code
1923, §6013; Acts 1931, No. 721, p. 839; Code 1940, T. 61, §400.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-740.htm - 1K - Match Info - Similar pages
|