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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23-1-181
Section 23-1-181 Appropriations and pledges of revenue for payment of principal and interest
on bonds; sinking fund. (a) Where used in this section the following words and terms shall
be given the following respective meanings: (1) BONDS. Such term, without qualifying words
or phrases, means bonds of the corporation issued under this article. (2) CODE. The Code of
Alabama, 1975. (3) CORPORATION. Alabama Highway Finance Corporation, a public corporation
and instrumentality of the State of Alabama that was organized and is existing under this
article. (4) GASOLINE TAX APPROPRIATION STATUTE. Section 40-17-359. (5) HIGHWAY GASOLINE TAX.
a. The excise tax levied in subdivision (1) of subsection (a) of Section 40-17-325, exclusive
of those portions of the tax in respect of aviation fuel and marine gasoline, as those terms
are used in the section; and b. The excise tax levied by Article 3 of Chapter 17 of Title
40, exclusive of that portion of the tax in respect of diesel fuel. (6) NET...
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45-49-171.44
Section 45-49-171.44 Funding - Additional revenues. The county commission also shall obligate
such additional revenues from the General Fund of Mobile County in the amount of any oil and
gas severance tax revenues being held in escrow designated for Mobile County and collected
pursuant to Act 79-434 and Act 80-708, and in the amount of any funds transferred from the
License Commissioner of Mobile County to the General Fund of Mobile County which relates to
beer taxes; such revenues to be used to the extent the board may require same to perform properly
its duties as provided in Section 45-49-171.41 after such funds authorized in Section 45-49-171.43
have been appropriated and paid out by the board. Provided, however, that in the event that
oil and gas severance tax revenues held in escrow and collected pursuant to Act 79-434 and
Act 80-708 and distributed to the General Fund of Mobile County are reduced by judicial decree,
the county commission shall obligate funds from its general...
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11-22-15
Section 11-22-15 Nonprofit status; disposition of surplus revenue. The corporation shall be
a nonprofit corporation, and no part of its net earnings remaining after payment of its expenses
shall inure to the benefit of any individual, firm or corporation; except, that in the event
the board of directors of the corporation shall determine that sufficient provision has been
made for the full payment of expenses, bonds and other obligations of the corporation, then
any net earnings of the corporation thereafter accruing shall, at the option of the board
of directors, be used to pay the cost of extensions and improvements to any of its projects
or paid to the county with respect to which the corporation was organized. (Acts 1975, 3rd
Ex. Sess., No. 139, §15.)...
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16-25C-6
Section 16-25C-6 Participation. (a) Participation in this fund shall be voluntary under regulations
adopted by the board and in accordance with the Internal Revenue Code. (b) Any person who
becomes ineligible for participation in the fund due to the termination of his or her employment
with an eligible employer, or due to other reasons, may leave his or her vested accumulations
on account with the fund. In that event, no further contributions may be accepted on the account
of the person unless the person is reemployed by an eligible employer or again becomes eligible.
(Act 2001-704, p. 1562, §2.)...
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2-15-291
Section 2-15-291 State aid to counties for payment of expenses of tick eradication. In the
event the Agricultural Fund will permit, the State Board of Agriculture and Industries may
aid a county in defraying the county's expense of tick eradication from the said Agricultural
Fund; provided, that such aid shall not exceed $20,000.00 to any one county during the fiscal
year. (Ag. Code 1927, §589; Code 1940, T. 2, §369.)...
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23-1-433
Section 23-1-433 (This section terminates April 26, 2018, if no revenue is created.) Use of
funds by county; Transportation Safety Fund Plan; annual report. (a) Except for monies allocated
pursuant to subdivisions (1) and (2) of Section 23-1-431, the monies paid to counties from
the fund shall be deposited into a separate fund maintained by the county and expended only
for one or more of the following: (1) The maintenance, improvement, replacement, and construction
of county-maintained roads and bridges. (2) As matching funds for federal road or bridge projects.
(3) The payment of any debt associated with a road or bridge project. (4) With the consent
of the municipality, for the maintenance, improvement, or replacement of municipally-maintained
roads and bridges. (5) For a joint road or bridge project with one or more municipalities
in the county pursuant to any agreement executed under the authority of state law. (b) The
county shall not use any monies from the fund for any of the...
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28-3A-22
Section 28-3A-22 Disposition of proceeds of filing fees and license taxes. The revenue derived
from filing fees, license fees or taxes levied under Section 28-3A-4 and Section 28-3A-21
shall be deposited upon receipt by the board in the State Treasury to the credit of the Beer
Tax and License Fund and each month's receipts shall be distributed to the State General Fund
no later than the end of the following month. County license fees authorized by and levied
pursuant to Section 28-3A-21 shall be collected by the board and the proceeds of such collections
shall be paid by the board into the State Treasury to the credit of the county levying said
license fee and paid semiannually to the governing body of said county. (Acts 1980, No. 80-529,
p. 806, §22.)...
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36-27C-6
Section 36-27C-6 Participation. (a) Participation in this fund shall be voluntary under regulations
adopted by the board and in accordance with the Internal Revenue Code. (b) Any person who
becomes ineligible for participation in the fund due to the termination of his or her employment
with an eligible employer, or due to other reasons, may leave his or her vested accumulations
on account with the fund. In that event, no further contributions may be accepted on the account
of the person unless the person is reemployed by an eligible employer or again becomes eligible.
(Act 2001-704, p. 1562, §1.)...
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16-13-98
Section 16-13-98 Preference and payment of warrants and care of fund. All warrants issued hereunder
by a county or city board of education shall be payable solely from the county or city board
of education's apportioned share of the proceeds of the special tax in respect of which they
were issued, but this shall not prohibit their payment from any other funds which may be available
therefor under any other provision of law; provided, that in no event shall such warrants
be payable from such other funds if the effect thereof would be to subject such warrants to
any constitutional debt limit or to any constitutional requirement that they be authorized
by vote of the qualified voters. All warrants issued hereunder shall be preferred claims against
the county or city board of education's apportioned share of said tax as herein provided.
All valid pledges of the said tax heretofore made, whether made to secure warrants or otherwise,
shall remain valid and effective, and successive pledges...
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