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11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After a municipal
code lien has been recorded with the office of the probate judge of the county in which the
real property lies, the Class 2 municipality may identify those properties on which to commence
a judicial in rem foreclosure in accordance with this article, except that those properties
the Class 2 municipality identifies as owner occupied shall not be subject to judicial in
rem foreclosure under this article. The Class 2 municipality shall not file a petition for
judicial in rem foreclosure in accordance with this article for a period of six months following
the date upon which the municipal code lien is recorded in the office of the probate judge.
A petition for judicial in rem foreclosure may include any other municipal code lien that
has been filed prior to the date the petition is filed. After enforcement proceedings have
commenced in accordance with this article, the enforcement proceedings...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-65.htm - 11K - Match Info - Similar pages
40-12-92
Section 40-12-92 Dentists. Each person practicing the profession of dentistry in cities or
towns of over 25,000 inhabitants shall pay an annual license tax of $25; in cities or towns
of more than 5,000 and not exceeding 25,000 inhabitants, $15; in cities or towns of more than
1,000 and not exceeding 5,000 inhabitants, $10; in all other places whether incorporated or
not, $5; but no license shall be paid the county. If such business is conducted as a firm
or as a corporation in which more than one dentist is engaged, each dentist so engaged shall
pay the license tax as above stated; provided, that the license tax imposed by the section
shall not apply until such dentist shall have practiced his profession as long as two years.
Seventy-five percent of all moneys paid into the Treasury for licenses under this section
shall be paid to the secretary-treasurer of the Board of Dental Examiners each year. Such
amounts shall be paid annually upon the warrant of the Comptroller drawn on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-92.htm - 1K - Match Info - Similar pages
40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and management of the department shall be deducted, as a first
charge thereon, from the taxes collected under the provisions of this division; provided,
that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses
of operating the department for each fiscal year. After the payment of the expenses, so much
of the amount remaining as may be necessary, after first applying all sums of money received
by reason of the application of the surplus in the income tax as provided by Section 40-18-58,
for the replacement in the public school fund of the three-mill constitutional levy for schools
and in the General Fund of the one-mill levy for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-35.htm - 9K - Match Info - Similar pages
40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-33.htm - 6K - Match Info - Similar pages
40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 18, for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-historic structures. No tax credit claimed for any certified rehabilitation may
exceed five million dollars ($5,000,000) for all allowable property types except a certified
historic residential structure, and fifty thousand dollars ($50,000) for a certified historic
residential structure. (b) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-4.htm - 5K - Match Info - Similar pages
45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1. (c)(1)
Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama
of 1901, there is imposed, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a five percent sales tax on liquor sold by entities
licensed by the Alcoholic Beverage Control Board. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Dallas County pursuant to this section shall be
allocated as follows: (1) Twenty-five percent to the district attorney for Dallas County.
(2) Seventy-five percent to the Dallas County Drug Court. (e) The taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-20.02.htm - 3K - Match Info - Similar pages
9-11-71
Section 9-11-71 Wildlife heritage license. (a) There is established a wildlife heritage license.
This license shall have a fee of nine dollars ($9), plus an issuance fee of one dollar ($1),
which fees shall be subject to adjustment as provided for in Section 9-11-68, if purchased
separately from one of the other licenses. The wildlife heritage license shall enable all
Alabama residents age 16 through 64 years to do the following: Fish those waters under the
jurisdiction of the Division of Wildlife and Freshwater Fisheries as provided under Rule 220-2-.42,
Alabama Administrative Code, with a hook and line from the bank in other than the person's
county of residence; fish in Division of Wildlife and Freshwater Fisheries operated public
fishing lakes, provided that the person obtains the required permit; hunt small game, except
waterfowl, on Division of Wildlife and Freshwater Fisheries Wildlife Management Areas; shoot
on Division of Wildlife and Freshwater Fisheries shooting ranges; and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-71.htm - 2K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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45-37-220
from whence taken with the least possible harm. (g) The licenses provided for in this section
shall not be sold to any person holding a commercial fishing license or engaged in the business
of commercial fishing, and it shall be unlawful for any persons holding a wire basket license
or using a wire basket under this section to sell or offer for sale any fish within or without
any such counties. It is the specific intent of this section to allow the use of wire baskets
to catch fish for personal consumption only. (h) It shall be illegal for any person
to raise, inspect, or take fish from any wire basket that may be legalized under this section
unless such person shall hold in his or her name and have in his or her possession the license
for the particular basket he or she is raising, inspecting, or from which he or she is taking
fish. Nothing in this subsection shall prevent the raising of such baskets for inspection
by any officer, agent, or employee of the Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-220.htm - 4K - Match Info - Similar pages
37-16-7
written document creating the electric easement or no express terms in the document, the electric
provider shall provide notice to the owner of the real property subject to the electric easement
by informing such owner of the installation of the broadband system within the electric easement
prior to installation. Notice shall be sufficient if mailed to the name and address of the
owner or owners listed in the real property ad valorem tax records for the county where the
real property is located. Nothing in this section shall require the notice from the electric
provider when the electric easement is acquired by condemnation or pursuant to an expansion
of the electric easement by civil action commenced by the owner. (h) Nothing in this chapter
shall be deemed to relieve the broadband operator, broadband service provider, or electric
provider from liability for bodily injury or physical damage to real or personal
property located adjacent to the electric easement. (Act 2019-326, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-16-7.htm - 6K - Match Info - Similar pages
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