|
40-29-28
Section 40-29-28 Redemption of property. (a) Before sale. Any person whose property has been
levied upon hereunder or subject to execution under Section 40-2-11 shall have the right to
pay the amount due, together with the expenses of the proceeding, if any, to the commissioner
or his delegate at any time prior to the sale thereof, and upon such payment the commissioner
or his delegate shall restore such property to him, and all further proceedings in connection
with the levy on such property shall cease from the time of such payment. (b) Redemption of
real estate after sale. (1) PERIOD. The owners of any real property sold as provided in Section
40-29-26, their heirs, executors, or administrators, or any person having any interest therein,
or a lien thereon, or any person in their behalf, shall be permitted to redeem the property
sold, or any particular tract of such property, at any time within one year after the sale
thereof. Real property purchased by the state at said sale may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-28.htm - 2K - Match Info - Similar pages
35-8-13
Section 35-8-13 Common expenses and limited common expenses. The common expenses and limited
common expenses shall be charged to unit owners in such amount that the charge corresponds
approximately to their respective undivided interests in the common elements and limited common
elements as set forth or determined by the declaration and amendments thereto. The amount
of such expenses charged to each unit shall be a lien against such unit subject to the provisions
of Section 35-8-17. A unit owner shall, by acceptance of title, be conclusively presumed to
have agreed to pay his proportionate share of such expenses accruing while he is the owner
of a unit. However, the liability of a unit owner for such expenses shall be limited to amounts
duly assessed in accordance with this chapter, the declaration, and bylaws. No unit owner
may exempt himself from liability for his share of such expenses arising out of common elements
and limited common elements in which he has an interest by waiver...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8-13.htm - 1K - Match Info - Similar pages
40-10-188
Section 40-10-188 Record of tax lien auctions and sales. The tax collecting official shall
make a correct record of all auctions and sales of tax liens in a durable book or an electronic
file, which shall be known as the record of tax lien auctions and sales, containing all of
the following: (1) The date of auction or sale. (2) A description of each parcel and uniform
parcel number on which a tax lien was auctioned or sold. (3) The year of assessment to which
the tax lien relates. (4) The name and address of the property owner for whom the property
was assessed, if known. (5) The name and address of the original purchaser of the tax lien.
(6) The total amount of taxes, interest, penalties, fees, and costs due on the tax lien, which
relate to the year of assessment, as described in Section 40-10-187, as of the date of the
auction or sale of the tax lien to the original purchaser. (7) The interest rate bid on by
the purchaser at the tax lien auction or as agreed by the purchaser at the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-188.htm - 1K - Match Info - Similar pages
35-8-16
Section 35-8-16 Liens against condominium property generally. (a) Except as otherwise provided
in Section 35-8-18, subsequent to recording the declaration as provided in this chapter and
while the property remains subject to this chapter, no lien shall arise or be effective against
the condominium property as a whole. During such period, liens or encumbrances shall arise
or be created only against each unit in the same manner and under the same conditions in every
respect as liens or encumbrances may arise or be created upon or against any other separate
parcel of real property subject to individual ownership; provided, that no labor performed
or materials furnished with the consent or at the request of a unit owner or his agent, his
contractor or subcontractor shall be the basis for the filing of a lien against the unit or
any other property of any other unit owner not expressly consenting to or requesting the same,
except that such express consent shall be deemed to be given by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8-16.htm - 2K - Match Info - Similar pages
40-29-23.1
Section 40-29-23.1 Development and operation of financial institution data match program. (a)
For purposes of this section the following terms shall have the following meanings: (1) ACCOUNT.
A demand deposit account, checking account, negotiable withdrawal order account, savings account,
time deposit account, or money-market mutual fund account. (2) ACCOUNT HOLDER. A person or
persons authorized to perform transactions on behalf of an account. (3) DELINQUENT TAXPAYER.
A taxpayer with an outstanding tax liability for which a final assessment has been entered
that is no longer subject to appeal under the Alabama Taxpayer's Bill of Rights, so that the
assessment is final, due, and owing, and for whom both of the following conditions are true:
a. The tax liability remains unpaid after 10 days from the issuance of a final notice before
seizure by the department. b. The person is not making current timely installment payments
on the tax liability under agreement with the department. (4)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-23.1.htm - 5K - Match Info - Similar pages
40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person. The
Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file
with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - 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
9-17-109
Section 9-17-109 Violations; records; fees; assessment and hearing; filling of containers;
installation, maintenance, etc., of appliances; damages. (a) Any person violating this article
or any rule, order, or regulation promulgated pursuant to this article shall, on conviction
thereof, be fined not more than one thousand dollars ($1,000) and may also be imprisoned in
the county jail or sentenced to hard labor for the county for not more than six months. Every
violation of this article or any rule, order, or regulation promulgated pursuant to this article
shall constitute a separate offense. (b) Every person subject to the fees imposed by Section
9-17-106 shall keep and preserve suitable records of all liquefied petroleum gas transactions
subject to fees and any other books or accounts necessary to determine the amount of fees
for which the person is liable under this article. Those records shall be retained for a period
of not less than three years, and shall include the name and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-109.htm - 9K - Match Info - Similar pages
27-25-3
Section 27-25-3 Definitions. For the purposes of this chapter, the following terms shall have
the following meanings: (1) ABSTRACT OF TITLE. A compilation or summary of all instruments
of public record of whatever kind or nature which in any manner affect title to a specified
parcel of real property. (2) BUSINESS ENTITY. A domestic entity properly formed and existing
under Title 10A. (3) COMMISSIONER. The Commissioner of the Alabama Department of Insurance.
(4) INDIVIDUAL. A natural person. (5) NAIC. The National Association of Insurance Commissioners,
its subsidiaries and affiliates, and any successor thereof. (6) OPINION OF TITLE. A written
expression of the status of title, including, but not limited to, the validity or invalidity
thereof, based upon an examination by an attorney at law, who is licensed to practice law
in this state, of instruments of public record or an abstract thereof affecting title to a
specified parcel of real property to ascertain the history and present...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-25-3.htm - 5K - Match Info - Similar pages
35-8A-411
Section 35-8A-411 Release of liens. (a) In the case of a sale of a unit where delivery of an
offering statement is required pursuant to Section 35-8A-402(c) or a disclosure is made pursuant
to Section 35-8A-407, a seller shall record or furnish to the purchaser releases of all liens
or an agreement to release any liens that encumber that unit and its common element interest,
except liens on real estate that a declarant has the right to withdraw from the condominium,
that the purchaser does not expressly agree in a written contract of sale which specifically
identifies such lien and its amount to take subject to or assume, or provide a surety bond
or substitute collateral for or insurance against the lien in the manner provided for liens
on real estate in Section 35-11-233(b). (b) In conveying real estate to the association the
declarant shall have that real estate released from: (i) all liens the foreclosure of which
would deprive unit owners of any right of access to or easement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8A-411.htm - 1K - Match Info - Similar pages
|