40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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6-10-35
Section 6-10-35 Contest of exemption claim - Tender of issue by plaintiff on inventory filed
by defendant; determination thereof. When, on a contest of a claim of exemption to personal
property, an inventory has been filed by the defendant, an issue may be tendered by the plaintiff
that the defendant has other personal property subject to levy and sale under the process
not embraced in the inventory or that the inventory discloses that the defendant has other
personal property subject to levy and sale under the process not embraced in the claim of
exemption which he has failed to deliver to the officer levying the process. If such issue
is determined in favor of the plaintiff, the value of such property shall be ascertained and
estimated in ascertaining the amount of the exemption to which the defendant is entitled and
be deducted from his or her claim in contest as if such property had been selected by him
or her as part of his or her exemptions. (Code 1876, §2839; Code 1886, §2531;...
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6-10-27
Section 6-10-27 Contest of exemption claim - Delivery of personalty to defendant upon executing
bond; proceedings when bond not forthcoming. (a) When any contest of a claim of exemption
to personal property has been instituted, the defendant claiming the exemption may, within
five days after service of notice of the contest, deliver to the officer making the levy a
bond in double the amount of the value of the property, to be fixed by, and with sureties
to be approved by, the officer, payable to the plaintiff and conditioned that if the defendant
is not successful in the contest, he or she will, within 30 days thereafter, deliver the property
to such officer and will pay all costs and damages that may result from its detention. Thereupon,
the property shall be delivered to the defendant. (b) If the defendant fails to deliver such
bond within the five days allowed him or her and the plaintiff shall, within five days thereafter,
deliver to the officer a bond in the amount, and with the...
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6-10-34
Section 6-10-34 Contest of exemption claim - Proceedings when inventory discloses personalty
not embraced by claim of exemption. When, on a contest of a claim of exemption to personal
property, an inventory filed by the defendant on the plaintiff's demand discloses other personal
property owned by the defendant and subject to sale under process not embraced in the claim
of exemption, the defendant, at the time of filing the inventory, shall deliver such property
to the officer making the levy, who shall, whether he has returned the process or not, in
case of an execution sell the property as in other cases and apply the proceeds to the satisfaction
of the execution or, in case of an attachment or other mesne process, shall hold the property
to await the final determination of the action. In either event, he shall make due return
of the facts to the court. (Code 1886, §2530; Code 1896, §2056; Code 1907, §4183; Code
1923, §7905; Code 1940, T. 7, §648.)...
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6-6-146
Section 6-6-146 Restoration of property to claimant at plaintiff's cost. If the plaintiff does
not obtain judgment against the defendant in attachment, all property condemned, when a claim
for the trial of the right of property has been interposed, must be restored to the claimant
at the cost of the plaintiff. (Code 1852, §2559; Code 1867, §2987; Code 1876, §3312; Code
1886, §3001; Code 1896, §568; Code 1907, §2969; Code 1923, §6217; Code 1940, T. 7, §890.)...

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6-6-293
Section 6-6-293 Judgment - Rent of premises after judgment and before possession. The plaintiff
may have judgment against the defendant for the rent of the premises which accrues after judgment
and before the delivery of possession by motion in the circuit court where the judgment was
entered, on 10 days' notice in writing, unless the judgment is stayed by appeal and bond,
in which case the motion may be made after affirmance of the judgment. (Code 1852, §2208;
Code 1867, §2609; Code 1876, §2958; Code 1886, §2711; Code 1896, §1551; Code 1907, §3855;
Code 1923, §7471; Code 1940, T. 7, §956.)...
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6-6-460
Section 6-6-460 Judgment when issue found against garnishee. If such issue is found against
the garnishee, judgment must be entered against him in favor of the plaintiff, if necessary,
to satisfy his claim or judgment against the defendant or in favor of the defendant, if such
judgment has been satisfied. (Code 1852, §2548; Code 1867, §2976; Code 1876, §3301; Code
1886, §2983; Code 1896, §2198; Code 1907, §4327; Code 1923, §8078; Code 1940, T. 7, §1022.)...

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6-8-85
Section 6-8-85 Judgment for defendant - Permissive counterclaims. If the debt or demand permissively
counterclaimed exceeds the amount of the plaintiff's demand, the amount of such excess being
found by the jury or court trying the same, judgment must be entered against the plaintiff
for costs and in favor of the defendant for such excess, and where there is more than one
defendant and the debt or demand permissively counterclaimed belongs to only one defendant,
then judgment for such excess must be entered in favor of such defendant for such excess.
(Code 1852, §2241; Code 1867, §2643; Code 1876, §2992; Code 1886, §2679; Code 1896, §3729;
Code 1907, §5860; Code 1923, §10174; Code 1940, T. 7, §352.)...
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6-6-258
Section 6-6-258 Assessment of value and damages and judgment - Failure of defendant to appear
and plead. Upon the defendant's failure to appear and plead in such case, within the time
provided by law, the plaintiff may take judgment against the defendant for the property sued
for; and, upon proof that defendant was in possession of the property sued for at the time
of the service of the writ or at the commencement of the action, the plaintiff may also recover
of the defendant the costs in the case and the value of the use of the property while in the
possession of such defendant and may also have the jury to assess the value of the property
sued for and have judgment thereon for the alternate value thereof as is now provided by law.
(Acts 1911, No. 53, p. 33; Code 1923, §7406; Code 1940, T. 7, §936.)...
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6-8-86
Section 6-8-86 Judgment for defendant - Compulsory counterclaims. On a compulsory counterclaim,
if the claim or demand of the defendant equals the claim or demand of the plaintiff, judgment
must be entered for the defendant; if the claim or demand of the defendant exceeds the claim
or demand of the plaintiff and the plaintiff is the party liable to its satisfaction, judgment
must be entered against him in favor of the defendant for such excess and all costs. (Code
1886, §2683; Code 1896, §3734; Code 1907, §5865; Code 1923, §10179; Code 1940, T. 7, §357.)...

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