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11-50-81
Section 11-50-81 Delivery of assessment book to city or town clerk; publication of notice as
to delivery and inspection of book, hearing upon objections to assessments, etc. After the
completion of the proper entries in said book, said book shall be delivered to the city or
town clerk, who shall thereupon give notice by publication one time in some newspaper published
in said municipality or of general circulation therein that said assessment roll or list has
been delivered to him and is open for inspection in the office of the person authorized to
make collection of said assessments. The notice shall state that, at the time and place therein
mentioned, not less than 20 days from the date of publication, the council will meet to hear
and determine any objections or defenses that may be filed to such assessment or the amount
thereof. Such notice shall also state the general character of the sewers or sewer system
purchased or proposed to be purchased and the territory or area abutting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-81.htm - 1K - Match Info - Similar pages
11-48-22
Section 11-48-22 Delivery of assessment book to city or town clerk; publication of notice as
to delivery and inspection of book, etc. After the completion of the proper entries of each
improvement, said book shall be delivered to the city or town clerk, who shall thereupon give
notice by publication one time in some newspaper published in said municipality or of general
circulation therein that said assessment roll or list has been delivered to him and is open
for inspection in the office of the person authorized to make collection of said assessments.
(Code 1907, §1377; Code 1923, §2192; Acts 1927, No. 639, p. 753; Code 1940, T. 37, §531.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-48-22.htm - 966 bytes - Match Info - Similar pages
45-2-243.53
Section 45-2-243.53 Notice of delivery of assessment book. After the completion of the proper
entries of each improvement, the book shall be delivered to the tax collector of the county,
who shall thereupon give notice by publication one time in some newspaper published in Baldwin
County or of general circulation therein that the assessment roll or list has been delivered
to him or her and is open for inspection in his or her office. (Act 84-524, p. 1143, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.53.htm - 774 bytes - Match Info - Similar pages
40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
11-88-55
Section 11-88-55 Publication of notice as to assessment book. After the completion of the proper
entries of each improvement, the said book shall be delivered to the secretary of the authority,
who shall thereupon give notice by publication one time in some newspaper published in each
county in which any part of the improvements have been constructed and of general circulation
therein that the said assessment roll or list has been delivered to him and is open for inspection
in the office of the person authorized to make collection of the said assessments, whose title
and address shall be listed. The notice shall also state the general character of the improvement,
the terminal points thereof, and the streets, avenues, alleys, or other highways, or portions
thereof, along which the improvement has been constructed and shall also describe the frontage
of the property drained by the said improvement or the territory or area drained, served,
or benefited by the said improvement by naming...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-55.htm - 1K - Match Info - Similar pages
45-41-72.03
Section 45-41-72.03 Approval of assessments. After the completion of the proper entries of
each improvement, the assessment book shall be delivered to the county commission for its
consideration and if the commission is satisfied that assessments have been properly made,
it shall adopt a resolution approving the assessments against the property owners as set out
in the assessment book, finding that approval of at least three-fourths of the property owners
has been obtained and directing that the book be delivered to the tax collector of the county,
who shall give notice by publication once a week for two successive weeks in some newspaper
published in Lee County, or of general circulation therein, that the assessment roll or list
has been delivered to the official and is open for inspection in his or her office. (Act 92-478,
p. 952, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-72.03.htm - 1K - Match Info - Similar pages
40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book, as speedily
as practicable the judge of probate shall issue a notice addressed to each person against
whom any unpaid taxes are assessed as shown by such book, substantially in the following form:
"State of Alabama, (give name of county) county, to (give name of taxpayer): The tax
collector has filed in my office a list of delinquent taxpayers, and of real estate upon which
taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of
taxes) with costs added. This is to notify you to appear before the probate court of said
county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and
there to show cause, if any you have, why a decree for the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-4.htm - 3K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
11-50-75
Section 11-50-75 Passage of ordinance or resolution providing for purchase of sewers or sewer
system, assessment of cost thereof against abutting lands, date for conduct of hearing upon
objections, etc., to purchase, etc. Thereupon, the council shall pass an ordinance or resolution
providing for the purchase of said sewers or sewer systems, describing the boundaries of the
area abutting on or drained by them, fixing the cost of the same to the city or town, including
engineer's fees and cost of publication and providing that the cost of said sewers or sewer
system or any specified portion thereof shall be assessed against all lots or parcels of land
lying within the area abutting on or drained by said sewers or sewer system to the extent
of the increased value of such property by reason of the special benefits derived from such
sewer or sewer system and from the purchase of the same by the municipality, and in said ordinance
the council shall appoint a time when the council will meet,...
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