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40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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45-37A-41
Section 45-37A-41 Removal or demolition of unsafe structures. (a) The City of Bessemer shall
have authority, after notice as provided herein, to move or demolish buildings and structures,
or parts of buildings and structures, party walls, and foundations when the same are found
by the governing body of the city to be unsafe to the extent of being a public nuisance from
any cause. (b) The term appropriate city official as used in this section shall mean any city
official or city employee designated by the mayor or other chief executive officer of such
city as the person to exercise the authority and perform the duties delegated by this section
to appropriate city official. Whenever the appropriate city official of such city shall find
that any building, structure, part of building or structure, party wall, or foundation situated
in any such city is unsafe to the extent that it is a public nuisance, such official shall
give the person or persons, firm, association, or corporation last...
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15-18-142
Section 15-18-142 Definitions. Unless the context clearly requires otherwise or unless different
meanings are expressly specified in subsequent provisions of this article, wherever used in
this article, in the singular or plural case, the following terms shall mean: (1) PERSON.
a. A human being. b. A public or private corporation, an unincorporated association, a partnership,
or other entity established by law. c. A government or governmental instrumentality, including,
but not limited to the State of Alabama or any political subdivision thereof. (2) RESTITUTION.
An amount of money ordered by a court to be paid to a clerk or other person by a defendant
for the use and benefit of a victim of the defendant's criminal offense. (3) DEFENDANT. A
person, as defined, who has been ordered by a court to pay restitution. (4) CRIMINAL OFFENSE.
Conduct for which a sentence to a term of imprisonment, or the death penalty, or to a fine
is provided by any law of this state or by any law, local law,...
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32-5A-191
Section 32-5A-191 (Effective until July 1, 2023) Driving while under influence of alcohol,
controlled substances, etc. (a) A person shall not drive or be in actual physical control
of any vehicle while: (1) There is 0.08 percent or more by weight of alcohol in his or her
blood; (2) Under the influence of alcohol; (3) Under the influence of a controlled substance
to a degree which renders him or her incapable of safely driving; (4) Under the combined influence
of alcohol and a controlled substance to a degree which renders him or her incapable of safely
driving; or (5) Under the influence of any substance which impairs the mental or physical
faculties of such person to a degree which renders him or her incapable of safely driving.
(b) A person who is under the age of 21 years shall not drive or be in actual physical control
of any vehicle if there is 0.02 percent or more by weight of alcohol in his or her blood.
The Alabama State Law Enforcement Agency shall suspend or revoke the...
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40-2A-11
Section 40-2A-11 Civil penalties levied in addition to other penalties provided by law. (a)
Failure to timely file return. Except in the case of an individual income tax return filed
with no tax due at the time of filing, if a taxpayer fails to file any return required to
be filed with the department on or before the date prescribed therefor, determined with regard
to any extension of time for filing, there shall be assessed as a penalty the greater of 10
percent of any additional tax required to be paid with the return or fifty dollars ($50).
(b) Failure to timely pay tax. (1) If a taxpayer fails to pay to the department the amount
of tax shown as due on a return required to be filed on or before the date prescribed for
payment of the tax, determined with regard to any extension of time for payment, there shall
be added as a penalty one percent of the amount of the tax due if the failure to pay is for
not more than one month, with an additional one percent for each additional month or...
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45-37A-230
Section 45-37A-230 Demolition of unsafe buildings. (a) The City of Homewood shall have authority,
after notice as provided herein, to move or demolish buildings and structures, or parts of
buildings and structures, party walls, and foundations when the same are found by the governing
body of the city to be unsafe to the extent of being a public nuisance from any cause. (b)
The term appropriate city official as used in this section shall mean any city official or
city employee designated by the mayor or other chief executive officer of such city as the
person to exercise the authority and perform the duties delegated by this section to appropriate
city official. Whenever the appropriate city official of such city shall find that any building,
structure, part of building or structure, party wall, or foundation situated in any such city
is unsafe to the extent that it is a public nuisance, such official shall give the person
or persons, firm, association, or corporation last assessing the...
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23-1-157
Section 23-1-157 Bonds - Generally. (a) The bonds of the corporation shall be signed by its
president or vice president and attested by its secretary; provided, that a facsimile of the
signature of the officers may be imprinted or otherwise reproduced on any such bonds in lieu
of his or her signing the same. The seal of the corporation shall be affixed to such bonds;
provided, that a facsimile of the seal may be imprinted or otherwise reproduced on any such
bonds in lieu of being manually affixed thereon. (b) Any bonds of the corporation may be executed
and delivered at any time and from time to time, shall be in such form and denominations and
of such tenor and maturities, shall bear such rate or rates of interest payable and evidenced
in such manner, may contain provisions for redemption prior to maturity and may contain other
provisions not inconsistent with this article, all as may be provided by the resolution of
the board of directors whereunder such bonds are authorized to be...
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30-3-197
Section 30-3-197 Authorized actions; safeguards. (a) Provided that no actions are pending before
any circuit and district court of this state, the state Title IV-D agency may take the following
actions related to establishment of paternity or to the establishment, modification, or enforcement
of support orders, without the necessity of obtaining an order from any other judicial or
administrative tribunal, or in furtherance of any existing order, and to recognize and enforce
the authority of the state Title IV-D agencies of other states of the following actions: (1)
To order genetic testing for the purpose of paternity establishment. (2) To subpoena any financial
or other information needed to establish, modify, or enforce a support order, and to impose
penalties for failure to respond to a subpoena. (3) To require all entities in the state,
including for profit, nonprofit, and governmental employers, to provide promptly, in response
to a request by the state Title IV-D agency of this...
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40-2A-8
Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and certificates
of title; procedures for contesting any other act or failure to act; appeals. (a) The department
shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title concerning which the
taxpayer has any interest. The notice must be mailed by either first-class U.S. mail, U.S.
mail with delivery confirmation, or certified U.S. mail to the taxpayer's last known address.
Any taxpayer aggrieved by any act or proposed act or refusal to act concerning the denial
or revocation of a license, permit, or certificate of title by the department shall be entitled
to file a notice of appeal from such act or proposed act or refusal to act with the Alabama
Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice of such
act or refusal to act is mailed to the taxpayer, and such appeal, if...
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45-37-40.04
Section 45-37-40.04 License - Application; hearings; appeals; fees. (a) Every applicant for
a barbers license, apprentice barbers license, barber teacher license, scalp specialist license,
or a license to operate a barber shop or barbers college, or other like business, shall apply
therefor in writing on blanks prepared or furnished by the barbers commission. It shall be
accompanied by the recommendation of at least two barbers doing business in the county, not
related to the applicant, certifying that the applicant is of good reputation, is qualified
to practice the profession of barbering, and recommending that a license be granted. The application
shall be accompanied by the application fee hereinafter provided, and a certificate of a reputable
doctor certifying that the applicant has no communicable, contagious, or infectious disease.
Should the application not be approved, one-half the fee filed therewith shall be refunded
to the applicant and one-half thereof shall be retained by...
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