6-10-24
Section 6-10-24 Declaration of claimed exemptions - Effect of waiver or contest. After such
declaration of claim has been filed for record, the property therein embraced shall not be
subject to levy unless there is endorsed on the process the fact that there has been a waiver
of exemption as to the kind of property on which the levy is sought to be made or the claim
is contested. (Code 1876, §2830; Code 1886, §2519; Code 1896, §2045; Code 1907, §4172;
Code 1923, §7894; Code 1940, T. 7, §637.)...
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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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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales, use,
and lodging taxes. (a) All persons or companies, including, but not limited to, those cited
in this chapter, other than governmental entities, which have statutory exemption from the
payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter 23
of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the type
of transaction or whether the tangible personal property is subject to sales and use tax or
whether the accommodations are subject to lodgings tax, shall be required to annually obtain
a certificate of exemption from the Department of Revenue. This requirement does not supersede
or replace the provisions of Section 40-9-14.1 or any other provision of statute requiring
an entity to obtain a certificate of exemption. This article only applies to entities that
have been granted a general exemption from sales, use, or lodging taxes. The...
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43-2-139
Section 43-2-139 Inventory as evidence. In an action against an executor or administrator,
in which the fact of his having administered the estate of his testator or intestate, or any
part thereof, comes in issue, and the inventory of the property of the deceased, filed by
him, is given in evidence, the effect of the same may be repelled by evidence: (1) That any
property has been omitted in such inventory, or was not returned therein at its full value,
or since the filing thereof has increased in value; or (2) That such property has perished,
or been lost without the fault of such executor or administrator, or that it has been fairly
sold, according to law, at a less price than the value so returned, or that, since the return
of the inventory, such property has deteriorated or decreased in value; and in such action
the defendant cannot be charged for anything in action specified in the inventory, unless
it appears that it was, or might have been, collected by the exercise of due...
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43-2-747
Section 43-2-747 Objections. At any time within six months after the declaration of insolvency,
the administrator or any creditor, heir, legatee, devisee or distributee may object to the
allowance of any claim filed against the estate by filing objections thereto in writing; and,
thereupon, the court must cause an issue to be made up between the claimant and objector,
in which issue the correctness of such claim must be tried as in a civil action, if required;
and, if it is found for the claimant to the whole amount thereof, the same must be allowed
and such claimant recover the costs of the trial of such issue; but, if against the claimant,
the claim must be rejected, and the party contesting recovers the cost of the trial of such
issue. (Code 1852, §1854; Code 1867, §2203; Code 1876, §2575; Code 1886, §2245; Code 1896,
§313; Code 1907, §2781; Code 1923, §6020; Acts 1931, No. 732, p. 843; Code 1940, T. 61,
§407.)...
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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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6-6-684
Section 6-6-684 Entry of judgment in favor of sheriff or coroner. (a) Judgment must, in like
manner, be summarily entered in favor of the sheriff or coroner, on three days' notice of
the pendency of the action: (1) Against the obligors on bonds given to indemnify such officer
for levying an execution or attachment or for making sale of property so levied on or attached
after judgment against him for making such levy or sale, for the amount entered against such
officer, with interest from the date of judgment against him. (2) Against the deputy of the
sheriff or coroner and his sureties, or either of them, for the amount of any judgment entered
against the sheriff or coroner for the default of such deputy, with interest from date of
judgment against him. (b) Judgment must, in like manner, be summarily entered in favor of
the sheriff, on three days' notice, against the judge of probate, for the amount of any fees
received by him for such sheriff for the service of citations, notices, or...
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45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart upon
each person, firm, or corporation engaged in the business of selling at retail machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property,
and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer, or
house trailer shall be an amount determined by the county commission. Provided, however, when
any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken in trade,
or in a series of trades, as a credit or part payment on the sale of a new or used vehicle,
the amount of the tax determined by the county commission shall be...
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6-6-78
Section 6-6-78 Order for receipt of sale proceeds by plaintiff pending action upon executing
refunding bond; notice of and hearing on motion therefor; forfeiture of bond; payment to defendant.
(a) When property levied on under an attachment has been sold pending the action, on motion
of the plaintiff, the judge of the court to which the attachment is returnable must, at any
time after 30 days from the levy, make and cause to be entered upon the minutes of the court
an order directing the officer having in his hands the proceeds of sale, after reserving an
amount to be fixed in the order to cover the probable costs and charges in the case, to pay
over to the plaintiff, or his attorney, the balance of such proceeds not exceeding the amount
of the plaintiff's demand, to be stated in the order, upon his giving bond in double the amount
of the money to be paid over, payable to the defendant with sufficient surety to be approved
by such officer and with condition that if he is cast in the...
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11-51-12
Section 11-51-12 Filing of list in circuit court; entry of civil actions for assessments on
trial docket; issuance, execution, and return of summons notifying owners of institution of
proceedings against property generally. Such lists shall be filed with the register or clerk
of the circuit court. The register or clerk shall cause to be entered on the trial docket
in such court in a well-bound book kept for that purpose a civil action for each assessment
of property of the city or town against such property so assessed. Said docket shall show
the amount of the taxes sought to be collected, a description of the property and the name
of the owner, if known. Upon the filing of the certificate, the register or clerk is directed
to issue a summons, as in other civil actions, containing a description of the property and
notifying each owner of the filing of the proceedings against his property. Only one summons,
however, shall be necessary if two or more pieces of property are assessed to...
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