|
40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another date is
specifically fixed by law, the lien shall arise at the time the assessment list, return therefor
or the payment thereof, as the case may be, was due to have been filed with or made to the
Department of Revenue or other agency of the state or county and shall continue until the
liability for such amount is satisfied or becomes unenforceable by reason of the lapse of
time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-2.htm - 4K - Match Info - Similar pages
45-16-140.02
Section 45-16-140.02 Fire protection service fee. - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in Coffee County a
fire protection and emergency medical service fee of thirty dollars ($30) per year for each
dwelling and commercial building. (b) For the purposes of this article, a dwelling shall be
defined as any building, structure, or other improvement to real property used or expected
to be used as a dwelling or residence for one or more human beings including, but not limited
to: (1) Any building, structure, or improvement assessed, for the purposes of state and county
ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A
duplex or an apartment building. (3) Residential property used to generate rental income.
(4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) A building, structure, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-140.02.htm - 4K - Match Info - Similar pages
45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The
Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant
Tax Collector for the Bessemer Division of Jefferson County, or other public official performing
the functions of assessing and collecting taxes in Jefferson County, upon request of any fire
district located in Jefferson County, shall implement appropriate procedures necessary to
assess and collect the fees, charges, or assessments levied by the governing body of the fire
district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which
levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes
are assessed, collected, and enforced. A two percent commission on all amounts levied and
collected shall be paid to both the assessing official and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-242.03.htm - 1K - Match Info - Similar pages
45-49-140.32
Section 45-49-140.32 Approval of expansion. If the planned expansion of a municipal police
jurisdiction includes any portion of the Turnerville fire protection district, the owners
of property located and contained within the affected area may approve the expansion by petition.
(1) If all of the owners of property located and contained within the affected area sign and
file a written petition with the city clerk of the municipality requesting that the affected
area be included within the expanding municipal police jurisdiction of the municipality, the
governing body of the municipality may adopt an ordinance assenting to the inclusion of the
affected area in the municipal police jurisdiction. The affected area shall become a part
of the expanded municipal police jurisdiction upon the date of publication of the ordinance.
(2) The petition required by this section shall contain an accurate description of the affected
area together with a map of the area showing its relationship to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-140.32.htm - 1K - Match Info - Similar pages
35-4-131
Section 35-4-131 Notice of actions, etc. (a) When any civil action or proceeding shall be brought
in any court to enforce any lien upon, right to or interest in, or to recover any land, or
where an application has been made to the probate judge of any county for an order of condemnation
of land, or any interest therein, the person, corporation, or governmental body commencing
such action or proceeding or making such application shall file with the judge of probate
of each county where the land or any part thereof is situated a notice containing the names
of all of the parties to the action or proceeding, or the persons named as those having an
interest in the land in the application for an order of condemnation, a description of the
real estate and a brief statement of the nature of the lien, writ, application, or action
sought to be enforced. The judge of probate shall immediately file and record the notice in
the lis pendens record and note on it and in the record the hour and date...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-4-131.htm - 1K - Match Info - Similar pages
45-26-142.01
Section 45-26-142.01 Definitions. For the purposes of this part, the following words shall
have the following meanings: (1) DISTRICT. A district to be known as the South Lake Martin
Fire District created pursuant to this part for establishing and maintaining a system for
fighting and preventing fires and a system for the operation of emergency medical services.
(2) PROPOSED AREA. As used in Section 45-26-142.13, an area of land composed of the following
tracts located in Elmore and Tallapoosa Counties, the legal description as set out herein:
TRACT 1: The Willow Point / Ourtown Fire District The Willow Point/Ourtown Fire District which
includes the following property located in Elmore and Tallapoosa County, Alabama. All that
part of the SW 1/4 of the NW 1/4, the SW 1/4, and the South 1/2 of the South 1/2 of the SW
1/4 of the SE 1/4 of Section 31, T-22-N, R-21-E, Tallapoosa County, Alabama. All that part
of the East 1/2 of Section 12 T-21-N, R-20-E located east of Oakachoy Creek and all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-142.01.htm - 4K - Match Info - Similar pages
45-35-140.02
Section 45-35-140.02 Fire protection service fee - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in those portions
of Houston County located outside the corporate boundaries of the City of Dothan a fire protection
service fee of thirty dollars ($30) per year. (b) For the purposes of this article a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one or more human beings, including, but
not limited to, (1) such a building, structure, or improvement assessed for purposes of state
and county ad valorem taxation, as Class III single-family owner-occupied residential property,
(2) a duplex or an apartment building, (3) residential property used to generate rental income,
and (4) any mobile home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) Any such building,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-140.02.htm - 4K - Match Info - Similar pages
45-49-140.33
Section 45-49-140.33 Election requirements. (a) If the planned expansion of a municipal police
jurisdiction includes any portion of the Turnerville fire protection district, the council
or governing body of the respective municipality may request that the Judge of Probate of
Mobile County order an election to be held in the affected area. Only those qualified electors
residing within the boundaries of the affected area shall participate in the election. (1)
The council or governing body of the municipality may pass a resolution stating that the public
health or public good requires that the affected area, as described in the resolution, shall
be brought within the police jurisdiction of the municipality. (2) The mayor or other executive
head of the municipality shall certify and file a copy of the resolution together with a map
of the area showing its relationship to the municipal police jurisdiction to which the property
is proposed to be included, with the judge of probate. (3) At...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-140.33.htm - 3K - Match Info - Similar pages
8-17-214
Section 8-17-214 Revocation of permit for reasons of purchasing, receiving, etc., illegal fireworks;
notice of revocation; refusal to issue new permit to holder whose permit is cancelled or revoked.
(a) The State Fire Marshal may revoke any permit issued under the provisions of this article
upon evidence that the holder has purchased, received, sold, used, shipped, or caused to be
shipped any illegal fireworks in violation of this article. Notice must be given in writing
to the holder of a permit stating cause of revocation; if the permit revoked is for a business
located within Alabama, a copy of said notice of revocation must be supplied to the judge
of probate of the county in which such permit holder's business is located. (b) The State
Fire Marshal, in his discretion, may refuse to issue another permit to the holder of a permit
which has been cancelled or revoked for the possession or sale of illegal fireworks for a
period not to exceed three years. (Acts 1981, No. 81-409, p. 638,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-214.htm - 1K - Match Info - Similar pages
11-88-4
Section 11-88-4 Filing of certificate of incorporation, copy of resolution of county governing
body, etc., with probate judge; contents and execution of certificate of incorporation; entry
of order by probate judge requiring recordation of certificate of incorporation, etc.; notification
of Secretary of State of recordation of certificate of incorporation. (a) Within 40 days following
the adoption of a resolution in accordance with Section 11-88-3, the applicants, or not less
than three of the applicants, shall proceed to incorporate an authority by filing for record
in the office of the judge of probate of the determining county a certificate of incorporation
which shall comply in form and substance with the requirements of this section and which shall
be in the form and executed in the manner provided in this section. (b) The certificate of
incorporation of the authority shall state: (1) The names of the persons forming the authority,
together with the residence of each, and that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-4.htm - 4K - Match Info - Similar pages
|