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40-21-12
Section 40-21-12 Description of real property, fixtures and other tangible property within
state. All railroad, electric, hydroelectric, telephone and telegraph companies, and all water,
gas, street, and interurban railroad companies and all docks, terminals, toll road, toll bridge,
and ferry companies and all other public utility companies must make return of each item of
real estate describing by metes and bounds and giving number of acres in each tract or by
lot and block number, if in incorporated cities or towns, and of the improvements thereon,
and all the buildings and structures, stating material of which constructed, and all machinery,
fixtures, and appliances, and all other tangible property and assets owned and assessed, or
liable to assessment for the same year, within this state, and the location and assessed value
thereof, and the county, city, town, or school district, or other tax district wherein the
same are assessed for taxation for state, county, municipal, school,...
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45-41-244.50
Section 45-41-244.50 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY.
Lee County in the State of Alabama. (3) COURTHOUSE COMPLEX. Those buildings and structures
comprising the county courthouse in Opelika, Alabama, as the buildings and structures may
from time to time exist. (4) COURTHOUSE IMPROVEMENTS. Improvements, repairs, and renovations
to the courthouse complex. (5) FISCAL YEAR. The period commencing on October 1 of each calendar
year and ending on September 30 of the next succeeding calendar year. (6) JUSTICE CENTER.
A new building or structure (or group thereof) designed for use by the county and its agencies
as a jail, criminal justice center, and place for holding court, or any thereof, with appurtenant
office and other ancillary facilities. (7) MONTH. A calendar...
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11-54-140
Section 11-54-140 Definitions. Wherever used in this article, unless a different meaning clearly
appears in the context, the following terms, whether used in the singular or plural, shall
be given the following respective interpretations: (1) MUNICIPALITY. Either, as the case may
be, any Class 1, 2, 3, 4, 5, 6, 7, or 8 incorporated city in this state. (2) PROJECT. Any
land and any building or other improvement thereon, and all real and personal properties deemed
necessary in connection therewith, whether or not now in existence, which shall be suitable
for use by any commercial enterprise in furnishing hotel, excluding specifically public dormitories
or student housing facilities for institutions of higher learning, including food or lodging
or both, and the rental of ground floor space or other accommodations to others engaged in
any business, trade, profession, occupation, or activity. (3) GOVERNING BODY. The board or
body in which the legislative powers of the municipality are...
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41-9-231
Section 41-9-231 Definitions. For the purposes of this article, the following terms shall have
the following meanings: (1) ARCHITECTURALLY SIGNIFICANT BUILDING. A building located on public
property that by its very nature, inherent design, or structure constitutes a monument. (2)
COMMITTEE. The Committee on Alabama Monument Protection created by this article. (3) MEMORIAL
BUILDING. A building, structure, park, or other institution, other than a Memorial School,
that is located on public property and has been erected for, or named or dedicated in honor
of, an event, a person, a group, a movement, or military service. (4) MEMORIAL SCHOOL. A K-12
or two-year postsecondary institution or facility that is located on public property and has
been erected for, or named or dedicated in honor of, an event, a person, a group, a movement,
or military service. (5) MEMORIAL STREET. A street that is located on public property and
has been constructed for, or named or dedicated in honor of, an event,...
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23-6-1
Section 23-6-1 Definitions. Where used in this chapter the following words and terms shall
be given the following respective meanings unless the context hereof clearly indicates otherwise:
(1) BOARD OF DIRECTORS. The board of directors of the corporation. (2) CODE. The Code of Alabama
1975, as amended. (3) CORPORATION. The public corporation authorized to be created by this
chapter. (4) GOVERNMENT SECURITIES. Any bonds or other obligations which as to principal and
interest constitute direct obligations of, or are unconditionally guaranteed by, the United
States of America, including obligations of any federal agency to the extent such obligations
are unconditionally guaranteed by the United States of America and any certificates or any
other evidences of an ownership interest in such obligations of, or unconditionally guaranteed
by, the United States of America or in specified portions thereof (which may consist of the
principal thereof or the interest thereon). (5) INDUSTRIAL ACCESS...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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11-54-80
Section 11-54-80 Definitions. Wherever used in this division, unless a different meaning clearly
appears in the context, the following terms shall be given the following respective meanings:
(1) INDUSTRIAL DEVELOPMENT BOARD or BOARD. Any industrial development board organized pursuant
to the provisions of this division. (2) MUNICIPALITY. Any incorporated city or town in this
state with respect to which an industrial development board may be organized. (3) PROJECT.
a. Any land and any building or other improvement thereon and all real and personal properties
deemed necessary in connection therewith, whether or not now in existence, which shall be
suitable for use by any one of the following or by any combination of two or more thereof:
1. Any industry for the manufacturing, processing or assembling of any agricultural, manufactured
or mineral products. 2. Any commercial enterprise in storing, warehousing, or distributing
any products of agriculture, mining, or industry, or providing...
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13A-11-59
Section 13A-11-59 Possession of firearms by persons participating in, attending, etc., demonstrations
at public places. (a) For the purposes of this section, the following words and phrases shall
have the meanings respectively ascribed to them in this subsection, except in those instances
where the context clearly indicates a different meaning: (1) DEMONSTRATION. Demonstrating,
picketing, speechmaking or marching, holding of vigils and all other like forms of conduct
which involve the communication or expression of views or grievances engaged in by one or
more persons, the conduct of which has the effect, intent or propensity to draw a crowd or
onlookers. Such term shall not include casual use of property by visitors or tourists which
does not have an intent or propensity to attract a crowd or onlookers. (2) FIREARM. Any pistol,
rifle, shotgun or firearm of any kind, whether loaded or not. (3) LAW ENFORCEMENT OFFICER.
Any duly appointed and acting federal, state, county or municipal...
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34-2-32
Section 34-2-32 Registered architect's services required; employees; exemptions; interprofessional
privileges between architects and professional engineers. (a) Nothing contained in this chapter
shall prevent: (1) Employees of registered architects from acting under the instructions or
responsible control of their employers; or, (2) The employment of on-site observers of the
construction or alteration of buildings. (b) No person shall be required to register as an
architect in order to make plans and specifications for or administer the erection, enlargement,
or alteration of any building upon any farm for the use of any farmer, irrespective of the
cost of such building, or any single family residence building or any utility works, structures,
or building, provided that the person performing such architectural works is employed by an
electric, gas, or telephone public utility regulated pursuant to the laws of Alabama or by
a corporation affiliated with such utility, or of any other...
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45-49-252.14
Section 45-49-252.14 Certain acts and practices prohibited. (a) It shall be unlawful to dispose
of solid waste except by sanitary landfill, incineration, recycling process, or other method
approved by the director, consistent with applicable state law, operated by the county or
permitted and possessing certificates of need as required herein. (b) It shall be unlawful
to allow an unauthorized accumulation of rubbish, yard trash, garbage, and putrescible waste
on any residential or commercial premises not engaged in a salvaging operation. (c) It shall
be unlawful for any person other than the owner or collector, or his or her agent, or employees
to collect refuse or to interfere in any manner with any such receptacles from the place where
the same are placed by the owner or person lawfully in control thereof, or to remove the contents
of such receptacles. (d) No person shall place any refuse in any street, alley, or other public
place, or upon private property, whether owned by such...
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