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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6-10-29
Section 6-10-29 Contest of exemption claim - Filing of inventory by defendant; effect of failure
to file. On any contest of a claim of exemption to personal property, on the plaintiff's written
demand, made at any time, the defendant claiming the exemption shall, within 10 days, file
a full and complete inventory, duly verified by oath, of all his or her personal property,
except the wearing apparel, portraits, pictures, and books specifically exempted from levy
and sale, with the value and location of each item of such property, of all money belonging
to him or her, whether in his or her possession or held by others for him or her, and of all
debts and choses in action belonging to him or her or in which he or she is beneficially interested,
with the value of each of them. If such inventory is not filed within the time prescribed,
the plaintiff shall not be required to tender an issue on the claim, but the court must enter
judgment by default against the defendant, unless good and...
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6-10-26
Section 6-10-26 Claim of exemption after levy and prior to sale; contesting of such claim.
The right of homestead or other exemption shall not be waived or lost by a failure, before
the levy of process, to file for record a declaration claiming the same; but the defendant,
in person or by his or her agent or attorney, may, at any time after the levy and prior to
a sale, file with the officer making the levy a claim in writing, verified by oath, to such
property, or any part thereof, as exempt and, if of a part, describing the same; and, within
three days thereafter, such officer must give to the plaintiff or his or her agent or attorney
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...
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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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6-10-32
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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6-10-36
Section 6-10-36 Contest of exemption claim - Assessment of value of property and damages resulting
from detention on bond; judgment and execution on bond. When bond has been executed by the
plaintiff or defendant for the forthcoming of the property in contest, the value of the property,
and the damages resulting from its detention must be assessed by the court or jury trying
the contest. If the unsuccessful party fails for 20 days after judgment to deliver the property
and pay the damages as required by the condition of the bond, it shall be the duty of the
sheriff to make due return of that fact; and, upon such return being made, the bond shall
have the force and effect of a judgment, and execution may issue thereon against the obligors
on the bond for the value of the property and the damages assessed, or either, and costs.
(Code 1876, §2836; Code 1886, §2532; Code 1896, §2058; Code 1907, §4185; Code 1923, §7907;
Code 1940, T. 7, §650.)...
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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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6-10-25
Section 6-10-25 Declaration of claimed exemptions - Contesting of claims. A plaintiff, 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....
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6-6-145
Section 6-6-145 Suspending entry of judgment - Against defendant while claims, etc., settled.
No judgment can be entered against the defendant in attachment when a claim has been interposed
to try the right of property or when the answer of the garnishee is contested or a contest
has arisen about the title to, or interest in, the debt or demand, money or effects garnished
until these questions are settled, unless other property or effects of the defendant are attached
or garnished about which no contest has arisen or unless personal service by summons and complaint
is had on the defendant. (Code 1852, §2558; Code 1867, §2986; Code 1876, §3311; Code 1886,
§3000; Code 1896, §567; Code 1907, §2968; Code 1923, §6216; Code 1940, T. 7, §889.)...

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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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