6-10-33
Section 6-10-33 Contest of exemption claim - Proceedings when claim of personalty found excessive.
When, on a contest of a claim of exemption to personal property, the issue is whether
or not the claim is excessive and such issue is found in favor of the plaintiff, it must also
be ascertained by the finding of the court or the verdict of the jury, as the case may be,
how much and what portion of the property is exempt, describing the same with its value, approximating
in value as nearly as practicable $3,000, and the residue of the property shall be sold, and
out of the proceeds of sale there shall be paid to the defendant an amount which, when added
to the value of the property found to be exempt, will make the exemption equal to $3,000,
and the balance shall be applied to the payment of the costs and satisfaction of the process.
(Code 1876, §2839; Code 1886, §2529; Code 1896, §2055; Code 1907, §4182; Code 1923, §7904;
Code 1940, T. 7, §647; Acts 1980, No. 80-569, p. 879, §4.)...
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6-10-38
of the plaintiff accompanied by an offer in writing to purchase the same for an amount exceeding
$5,000 (or if a husband and wife have both claimed the exemption to which each is entitled,
$10,000), which offer must state the amount and, at the election of the defendant, shall be
binding on the plaintiff. (c) When a sale is made under subsection (b) of this section and
any defendant dies before receiving their $5,000 standing in lieu of the homestead, the same
shall be paid to his or her personal representative, who shall receive and hold it
subject to the homestead rights of the defendant's surviving spouse and minor child or children,
or either, if there be such; but, if there be none such, the personal representative
shall first apply the same to the payment of the demand for the enforcement of which the process
issued, and the balance he shall administer as personal assets of the estate. (Code
1876, §2832; Code 1886, §§2534-2536; Code 1896, §§2060-2062; Code 1907,...
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6-10-37
Section 6-10-37 Contest of exemption claim - Garnishment of money, choses in action or personal
property. When money, choses in action or personal property are garnished and the defendant
claims the same, or any part thereof, as exempt, he shall file his claim thereto in writing,
verified by oath, in the court in which such proceedings are pending, accompanied by a statement
setting forth the personal property, choses in action, and money and the location and
value thereof, as required in the statement to be filed under the provisions of Section 6-10-29.
Such claim the plaintiff, in person or by his agent or attorney, may contest as in cases of
contest after declaration filed, and such contest shall be tried and determined as other contests
of claims of exemptions are tried and determined. If the defendant has notice of the garnishment,
the claim of exemption must be interposed before judgment of condemnation, but if not, such
judgment shall not operate to impair or affect his claim of...
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6-10-32
Section 6-10-32 Contest of exemption claim - Judgment. If the plaintiff fails to appear in
support of his contest or if on the trial all the property in contest is found exempt, judgment
must be entered against the plaintiff for the costs of the levy and contest and releasing
the property from the levy, but if the defendant fails to appear in support of his or her
claim of exemption or if on the trial any of the property is found liable to the process,
judgment must be entered against the defendant for costs and condemning the property to sale.
(Code 1876, §2838; Code 1886, §2528; Code 1896, §2054; Code 1907, §4181; Code 1923, §7903;
Code 1940, T. 7, §646.)...
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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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6-10-125
Section 6-10-125 Attachment - Proceedings when waiver not sustained. When such attachment is
levied on property embraced in a declaration of claim of exemption which has been filed for
record, or subsequent to the levy a claim to such property as exempt is interposed, if, on
the trial, the averment of waiver is not sustained, the levy shall be discharged and the property
returned to the defendant, unless the plaintiff, within five days after judgment, shall contest
the claim. If such plaintiff should desire to contest, such contest may be instituted and
prosecuted as in other cases. (Code 1886, §2572; Code 1896, §2109; Code 1907, §4236; Code
1923, §7965; Code 1940, T. 7, §711.)...
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6-10-25
in person or by his or her agent or attorney, may contest a claim of exemption after a declaration
thereof has been filed by making and filing with the officer holding the process an affidavit
that, in his belief, either the claim is invalid entirely or it is invalid in part or is excessive,
specifying wherein such invalidity or excess consists, and if excessive, also specifying the
property alleged to be in excess, to be, in all cases, the last named in the claim. If the
claim is of personal property, he or she must also deliver to the officer a bond in
double the value of the property sought to be levied on, with sureties to be approved by the
officer, payable to the defendant claiming the exemption and conditioned that if the plaintiff
fails in the contest, he or she will pay the defendant all such costs and damages as he or
she may sustain by reason of the wrongful institution of the contest. Thereupon, the officer
shall proceed to make a levy and, within three days...
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6-10-26
written notice of the filing of the claim. Thereupon, the plaintiff, in person or by his or
her agent or attorney, may contest the claim in the mode provided in Section 6-10-25; except,
that no bond need be executed; and on the institution of such contest, the officer shall,
within three days thereafter, give the defendant written notice of the same. If the plaintiff
does not institute such contest within 10 days after notice of the claim, the levy shall be
discharged, the property, if personal, shall be returned to the defendant and the plaintiff
shall be taxed with the costs of making the levy and keeping the property. When the levy has
been made on personal property, the defendant must file with his or her claim the statement
of personal property, choses in action and money, with the value and location thereof,
as required by the provisions of Section 6-10-29. (Code 1876, §2834; Code 1886, §2521; Code
1896, §2047; Code 1907, §4174; Code 1923, §7896; Code 1940, T. 7,...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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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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