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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.20.htm - 7K - Match Info - Similar pages
40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
45-49-241
Section 45-49-241 Sale of land; notice to delinquent taxpayers. (a) At least 30 days prior
to the sale of land upon which taxes have not been paid, the Revenue Commissioner of Mobile
County shall give notice in writing of the proposed sale by registered mail at the last known
address of the owner. Failure to comply with this subsection shall not invalidate the title
to any property sold for taxes. (b) All duties, responsibilities, and liabilities regarding
the sale of real property for failure to pay ad valorem taxes currently performed by the judge
of probate shall be transferred to and shall be performed by the revenue commissioner. The
revenue commissioner shall have the administrative responsibility of conducting sales of real
property for failure to pay ad valorem taxes, including the duty of publishing the list of
delinquent taxpayers and providing notice for and conducting the sale and execution of tax
deeds, as appropriate, following a sale of real property for failure to pay...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-241.htm - 1K - Match Info - Similar pages
40-10-18
Section 40-10-18 When property to be bid in for state. If no person shall bid for any real
estate offered at such sale an amount sufficient to pay the sum specified in the decree of
sale, and the costs and expenses subsequently accruing, the judge of probate shall bid in
such real estate for the state at a price not exceeding the sum specified in such decree and
such subsequently accruing cost and expenses. In no event shall the judge of probate bid in
for the state less than the entire amount of real estate included in any assessment. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §265.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-18.htm - 903 bytes - Match Info - Similar pages
40-5-10
Section 40-5-10 Receipts on payment of delinquent taxes. Upon the payment by any taxpayer of
taxes, fees, and costs, if any, assessed and charged against him, the collector shall give
a receipt therefor from the book mentioned in Section 40-5-11, showing the name of the taxpayer,
the date of the payment, the total assessed value of real and personal property, separately,
and stating the amount of the state, county, and special taxes separately, together with the
interest, costs, and fees, and such receipt shall be prima facie evidence that such taxpayer
has paid all his state and county taxes for that year on the real and personal property
and other subjects of taxation contained in his assessment lists and all fees and costs mentioned
in such receipt. When any taxpayer shall pay all the taxes on any parcel of real estate separately
assessed, the description thereof shall be placed on the receipt. (Acts 1935, No. 194, p.
256; Code 1940, T. 51, §197.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-10.htm - 1K - Match Info - Similar pages
40-10-12
Section 40-10-12 Notice of sale. Immediately at the end of any term of court at which any decree
for sales of real estate for the payment of taxes is rendered, or as soon thereafter as practicable,
the tax collector shall proceed to enforce such decree by sales of real estate ordered to
be sold, and to this end shall give notice for 30 days before the day of sale, by publication
for three successive weeks in some newspaper published in the county, or at least three weeks
before the day of sale shall post a notice at the courthouse of his county and at some public
place in the precinct in which the real estate is situated that at the time specified therein
he will proceed to sell such real estate separately, describing such portions as are embraced
in each decree and stating the amount for which each decree was rendered (without stating
the items of which said decree is composed) and the person against whom the taxes embraced
in such decree were assessed or, if assessed to "owner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-12.htm - 1K - Match Info - Similar pages
45-44-84.21
Section 45-44-84.21 Schedule of fees. (a) In Macon County the judge of probate, in lieu of
the fees prescribed by the general law for the following services, shall charge and collect
for such services the following fees: (1) Probate of will of not more than five pages, whether
contested or not, with three copies of letters and including partial or final settlement when
not more than 10 pages. An additional charge of one dollar fifty cents ($1.50) per page for
will over five pages in length and for partial or final settlements in excess of 10 pages
in length shall be made $50 (2) Grant of letters of administration with three certified copies
of letters of administration $30 (3) Final settlement of administration of an estate when
not more than 10 pages when over 10 pages an additional charge of $1.50 per page $30 (4) Partial
or final settlement of guardianship $30 (5) Each additional certified copy of letters testamentary,
letters of administration, or letters of guardianship $ 2 (6)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-84.21.htm - 2K - Match Info - Similar pages
40-5-7
Section 40-5-7 Demand on delinquent taxpayers. After January 1, the collector must make a personal
demand in writing upon delinquent taxpayers, or their agents charged with the duty of paying
their taxes, whenever they may be found, for the amount of their taxes and fees, and when
unable to find them, to make a demand by certified or registered mail directed to his last
known place of residence or business, return receipt demanded. It shall be the duty of such
delinquents forthwith to pay the taxes and fees assessed and charged against them, but failure
to comply with the requirements of this section shall not invalidate the title to any property
sold for taxes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §194.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-7.htm - 1K - Match Info - Similar pages
40-10-28
Section 40-10-28 Disposition of excess arising from sale. (a)(1) The excess arising from the
sale of any real estate remaining after paying the amount of the decree of sale, including
costs and expenses subsequently accruing, shall be paid over to a person or entity who has
redeemed the property as authorized in Section 40-10-120 or any other provisions of Alabama
law authorizing redemption from a tax sale, provided proof that the person or entity requesting
payment of the excess has properly redeemed the property is presented to the county commission
within three years after the tax sale has occurred. The county commission may retain any interest
earned on those funds. Until and unless the property is redeemed, the excess funds from the
tax sale shall be held in a separate account in the county treasury during the three-year
period. If at the end of the three-year period there has been no proper request for the excess
funds, those funds and any interest earned on those funds shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-28.htm - 4K - Match Info - Similar pages
40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution
of penalties and citation fees on delinquent licenses. (a) The county commission of each county
is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty
of the license inspector to scrutinize the records and stubs kept in the office of the probate
judge and also to examine the license records of each city or town located in the county or
counties of which he has been appointed license inspector; and, if it shall be reported to
any license inspector or come to his knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state or have failed or refused to take out a license for operating any
motor vehicle or trailer for which a license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - Match Info - Similar pages
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