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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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9-9-29
Section 9-9-29 Filing of exceptions to report; hearing upon exceptions and report; approval
and confirmation of report; dismissal of proceedings and dissolution of district; transmittance
of copies of court decree and report of viewers; filing fee. On or before the day set for
the hearing of the final report of the board of viewers, the water management district or
any owner of land or other property in said district or any person having an interest in any
lands or other property within said district may file exceptions to said report or to any
assessment for either benefits or damages. All exceptions shall be heard by the court and
determined in a summary manner so as to carry out liberally the purposes and needs of the
district. If it appears to the satisfaction of the court, after having heard and determined
all of said exceptions, that the estimated cost of constructing the improvements contemplated
in the plan of water management or, in the case of a Public Law 566 watershed...
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11-99A-15
Section 11-99A-15 Issuance of bonds by districts; terms and assessments. (a) A district may
borrow money by the issuance of bonds, which bonds shall be revenue obligations, payable exclusively
out of assessments levied on land within the district, and the bonds shall not be supported
by the full faith and credit of the appointing government. However, the bonds may be secured
by additional revenues, guarantees, pledges, letters of credit, or other credit enhancements
as may be provided by the district, the owner of any property within the district, or any
other person, to the extent provided in the proceedings of the board with respect to the issuance
of the bonds. (b) Bonds of a district shall be signed by its chair and attested by its secretary,
the seal of the district may be affixed thereto, and any interest coupons applicable to the
bonds shall be signed by the chair; provided that: (1) a facsimile of the signature of the
officers may be printed or otherwise reproduced on any bonds...
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6-5-341
Section 6-5-341 Liability for operation or use of sport shooting range. (a) As used in this
section, the following words shall have the following meanings: (1) GOVERNMENTAL BODY. The
State of Alabama or any county or municipal governing body, agency, board, commission, committee,
council, department, district, or any other public body corporate and politic created by constitution,
statute, ordinance, rule, or order. (2) PROPERTY. Real property and buildings, structures,
and improvements thereon. (3) SPORT SHOOTING RANGE. An area designed and used for rifle shooting,
pistol shooting, trapshooting, skeetshooting, or other target shooting and related training
or practice for the purpose of sharpshooting or improving in the use of firearms. (b)(1) This
section applies to all private or public civil, injunctive, and nuisance actions. (2) Notwithstanding
any other provision of law, any person, firm, or entity who operates or uses a sport shooting
range in this state shall not be subject to...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
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11-99A-6
Section 11-99A-6 Powers of a district. Any district shall have the following powers, in addition
to those stated elsewhere in this chapter: (1) To have perpetual existence, subject to termination
as herein provided. (2) To have and use a corporate seal, but the use of a corporate seal
on any document shall not be required for the validity of a document or the due execution
and delivery thereof. (3) To sue and to be sued and to be a party to suits, actions, and proceedings,
but subject to the limitations on liability and the immunity granted in this chapter. (4)
To enter into contracts and agreements affecting the affairs of the district, including contracts
with the United States of America and any other public person. (5) To borrow money and to
incur indebtedness and to evidence the same by bonds, all without an election. (6) To acquire
and dispose of land, real property, personal property, and interests therein of any nature.
(7) To acquire, construct, install, and operate...
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45-37-140.13
Section 45-37-140.13 Annexation; referendum; hearing; reestablishment of boundaries. (a) Whenever
any municipal corporation in Jefferson County annexes any portion of a district and a petition
is filed with the clerk of the municipality requesting annexation of the remaining portion
of the district, the petition containing the following: (1) signatures of 20 percent of the
qualified electors residing within the district or signatures of 200 qualified electors, whichever
is less, and (2) a written statement signed by at least two members of the board of trustees
of the district reciting that those signing the petition constitute either 10 percent of the
qualified electors residing within the district or 100 qualified electors residing within
the district, whichever is applicable, and (3) a description of the district; then the governing
body of such municipal corporation shall provide for and finance the cost of a referendum
election wherein the remaining qualified voter residents of...
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11-54A-2
Section 11-54A-2 Definitions. The following words and phrases used in this chapter, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) APPLICANT. A natural person
who files a written application with the governing body of any city in accordance with Section
11-54A-4. (2) AUTHORITY. Any redevelopment authority organized pursuant to this chapter. (3)
AUTHORIZING RESOLUTION. A resolution adopted by the governing body of any city in accordance
with Section 11-54A-4, that authorizes the corporation of the authority. (4) BOARD. The board
of directors of the authority. (5) BONDS. Shall include bonds, notes, and certificates representing
an obligation to pay money. (6) CITY. Any incorporated city or town in the State of Alabama
with respect to which a redevelopment authority may be organized. (7) DIRECTOR. A member of
the board of the authority. (8) DEVELOPMENT AREA....
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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45-23A-91.01
Section 45-23A-91.01 Definitions. The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, shall, in the absence of clear implication otherwise,
be given the following respective interpretations: (1) APPLICANT. A natural person who files
a written application with the governing body of the city in accordance with Section 45-23A-91.03.
(2) AUTHORITY. The Ozark Downtown Redevelopment Authority, a public corporation organized
pursuant to this part. (3) AUTHORIZING RESOLUTION. A resolution adopted by the governing body
of the city in accordance with Section 45-23A-91.03, that authorizes the corporation of the
authority. (4) BOARD. The board of directors of the authority. (5) BONDS. Includes bonds,
notes, and certificates representing an obligation to pay money. (6) CITY. The City of Ozark,
Alabama. (7) DIRECTOR. A member of the board of the authority. (8) DOWNTOWN DEVELOPMENT AREA.
The central business district of the city as described in...
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