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41-10-44.9
Section 41-10-44.9 Establishment of tax increment funds. In order to provide a method of financing
project costs other than by the issuance of project obligations payable from the amounts required
to be paid by an approved company under a financing agreement, the authority may establish
one or more tax increment funds with respect to a project, into which the authority and an
approved company may agree that the approved company will deposit either or both of the following:
(i) an annual amount equal to the amount of corporate income tax levied by Section 40-18-31
that otherwise would be owed by the approved company on its income generated by or arising
from such project, and (ii) the aggregate job development fees withheld by the approved company
as provided in Section 41-10-44.7. The authority may also arrange for any gifts, grants, loans,
appropriations or other forms of aid from the federal or state governments or from any other
public or private entity to be paid into a tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-44.9.htm - 2K - Match Info - Similar pages
40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-14.1.htm - 5K - Match Info - Similar pages
3-5-12
Section 3-5-12 Proceedings for recovery of livestock or animal by owner; determination of validity
of seizure, amount of damages, etc., where owner unknown, etc.; fees and costs of district
court judge and officer making seizure; appeals from judgment of district court. (a) The owner
of any livestock or animal which has been seized shall have the right to possession of the
same by paying such judgment and the costs thereof or, if no judgment has been entered, by
paying such damages as may be agreed upon together with fees and costs and expenses due on
account of such seizure to the person or officer so seizing such livestock or animal or to
the person who may at the time of such payment have such livestock or animal in his possession
and by paying to the court the costs of the court incurred to the time of such payment. Should
the parties be unable to agree upon the amount of damages, fees, costs and expenses due, either
party shall have the right to go before any district court judge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/3-5-12.htm - 5K - Match Info - Similar pages
45-49-242.22
Section 45-49-242.22 Additional tax for public school purposes. (a) The following words and
phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution
that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 325. That amendment
to the constitution that was proposed by Act 116, H. 56, 1971 Third Special Session. (3) AMENDMENT
373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special
Session. (4) BOARD. The Board of School Commissioners of Mobile County. (5) CAPITAL PLAN.
The board's existing Mobile County Public School System Phase II Building Program. (6) COMMISSION.
The Mobile County Commission. (7) CONSTITUTION. The Constitution of Alabama of 1901. (8) COUNTY.
Mobile County, Alabama. (9) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax
for public school purposes authorized in Amendment 3 and levied and collected on taxable property
in the special school tax district. (10) SPECIAL...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-242.22.htm - 4K - Match Info - Similar pages
16-1-17
Section 16-1-17 Contest of certain elections. Any and all elections held for the purpose of
determining whether a tax shall be levied in the county or in a school district of the county
for public school purposes or determining whether or not school districts should be consolidated
or whether or not a school district should be enlarged by consolidating therewith territory
adjacent to such district may be contested on the same grounds and in the same manner as is
provided by general law for the contest of elections of county officers, and all laws governing
the grounds, conduct and determination of contests of election of county officers shall govern
contests authorized by this section. (School Code 1927, §268; Code 1940, T. 52, §275.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-1-17.htm - 1K - Match Info - Similar pages
16-13-231
Section 16-13-231 Purposes and plan of apportionment. (a) In addition to all other appropriations
and apportionments of public school money now provided by law and made available for public
schools there shall be apportioned and paid to local boards of education from the Foundation
Program Fund, the amounts to be determined as hereinafter provided and in accordance with
regulations of the State Board of Education. This Foundation Program Fund shall be used principally:
(1) To aid in providing at least a 180 full instructional day minimum school term, or the
hourly equivalent thereof, except as otherwise provided in paragraph c. of subdivision (1)
of subsection (b); and, (2) To assist in the promotion of educational opportunity for all
children in the public schools. (b) The following requirements and procedures, supplemented
when necessary by regulations of the State Board of Education, shall govern the apportionment
of the fund: (1) REQUIREMENTS FOR PARTICIPATING IN FUND. In order for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-231.htm - 14K - Match Info - Similar pages
40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-17.htm - 2K - Match Info - Similar pages
45-2-100.02
Section 45-2-100.02 Formation and operation of city school systems; city boards of education;
transfer of rights, titles, and interests. (a) The Legislature finds and declares the following:
(1) The magnitude and patterns of the historical and projected increases of population in
Baldwin County, Alabama, continue to create significant needs for the acquisition, construction,
and capital improvement of the public school facilities of the county board of education.
(2) The costs of such public school facilities, including the payment of indebtedness incurred
therefor, require significant capital expenditures of the county board of education in each
fiscal year. (3) The local sources of funds of the county board of education for public school
facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes
levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the
county board of education, the formation of a city board of education...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-100.02.htm - 4K - Match Info - Similar pages
45-2-100.2
Section 45-2-100.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION,
EFFECTIVE JUNE 5, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Legislature finds
and declares the following: (1) The magnitude and patterns of the historical and projected
increases of population in Baldwin County, Alabama, continue to create significant needs for
the acquisition, construction, and capital improvement of the public school facilities of
the county board of education. (2) The costs of such public school facilities, including the
payment of indebtedness incurred therefor, require significant capital expenditures of the
county board of education in each fiscal year. (3) The local sources of funds of the county
board of education for public school facilities consist of the proceeds of ad valorem, and
privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4) Given
the county-wide tax base of the county board of education, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-100.2.htm - 4K - Match Info - Similar pages
11-80-7
Section 11-80-7 Authority of municipalities, counties, public corporations, boards of education,
etc., with respect to letters of credit as security for bonds, notes, etc. Any municipality,
county, public corporation, city or county board of education, the State Board of Education,
or any other entity organized pursuant to authorization, determination finding or other action
by any municipality or municipalities, or county or counties, or the governing body of any
one or more thereof, or any public officer or officers of the State of Alabama, is hereby
authorized: (1) To acquire a letter or letters of credit as security for any bonds, notes,
warrants, or other evidences of indebtedness or securities; (2) To pledge such letter or letters
for the benefit of such bonds, notes, warrants, or other evidences of indebtedness or securities;
(3) To pay the premium or premiums on such letter or letters from the proceeds of any such
bonds, notes, warrants, or other evidences of indebtedness or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-80-7.htm - 1K - Match Info - Similar pages
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