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11-54B-58
Section 11-54B-58 Sunset provision. (a) Within 90 days after the adoption and approval of the
fifth annual budget for any self-help business improvement district, the municipality shall
set a hearing to determine whether the district should be continued, modified, or terminated.
At least 20 days before the hearing, notice of the date, place, and time of the hearing shall
be posted in at least three places within the district and mailed, along with the new district
management plan, which shall contain the items described in subdivision (4) of Section 11-54B-44,
to each real property or business owner who paid assessments to the district during the previous
year as certified by an officer of the district management corporation collecting such assessments,
the officers of the municipal revenue department, or the offices of county tax assessor and
county tax collector, if they are the billing and collecting agency. (b) At this hearing,
if a petition presented to the municipality objecting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-58.htm - 1K - Match Info - Similar pages
11-67-123
Section 11-67-123 Failure to abate condition; assessing cost of abatement. (a) If the owner
fails, neglects, or refuses to abate the condition after notice to do so, the enforcing official
shall cause the offending grass or weeds to be cut. (b) Upon completion of the abatement work
performed by the municipality, including work by contractors employed by the city, the enforcing
official shall compute the actual expenses, including, but not limited to, total wages paid,
value of the use of equipment, advertising expenses, postage, and materials purchased, which
were incurred by the municipality as a result of the work. An itemized statement of the expenses
shall be provided by certified letter with signature receipt required to the last known address
of the owner of the property. This notice shall be sent at least five days in advance of the
time fixed by the city council to consider the assessment of the cost against the property.
(c) At the time fixed for receiving and considering the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-67-123.htm - 2K - Match Info - Similar pages
40-18-15.5
Section 40-18-15.5 Deductions for certain retrofitting or upgrades to homes - Residence in
Alabama. (a) Any individual taxpayer, whose legal residence is located in Alabama, shall be
allowed a deduction from taxable income, regardless of whether the taxpayer itemizes his or
her income tax deductions, in calculating the income tax imposed pursuant to Section 40-18-5,
for certain retrofit costs as described in this section. The deduction shall be allowed for
the costs incurred to retrofit a structure qualifying as the legal residence of the taxpayer
to make the structure more resistant to loss due to hurricane, tornado, other catastrophic
windstorm event, or rising floodwaters. (b) In order to qualify for the state income tax deduction
allowed pursuant to this section, costs may include ordinary repair, replacement, and upgrades
to existing residential property and new construction so long as the repair, replacement,
and upgrades are designed to resist loss associated with any windstorm...
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40-18-15
Section 40-18-15 Deductions for individuals generally. (a) No deduction shall be allowed for
any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for
any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise, there
shall be allowed as deductions: (1) All ordinary and necessary expenses paid or incurred during
the taxable year in carrying on any trade or business, as determined in accordance with 26
U.S.C. § 162. (2) Interest paid or accrued within the taxable year on indebtedness, limited
to the amount allowable as an interest deduction for federal income tax purposes in the corresponding
tax year or period pursuant to the provisions of 26 U.S.C. §§ 163, 264, and 265. (3) The
following taxes paid or accrued within the taxable year: a. Income taxes, Federal Insurance
Contribution Act taxes, taxes on self-employment income and estate and gift taxes imposed
by authority of the United States or any possession of the United...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-14.1.htm - 5K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
26-2A-20
Section 26-2A-20 General definitions. As used in this chapter the following terms shall have
the following meanings, respectively, unless the context clearly indicates otherwise: (1)
CLAIMS. In respect of a protected person, includes liabilities of the protected person, whether
arising in contract, tort, or otherwise, and liabilities of the estate which arise at or after
the appointment of a conservator, including expenses of administration. (2) CONSERVATOR. A
person who is appointed by a court to manage the estate of a protected person and includes
a limited conservator described in Section 26-2A-148(a). (3) COURT. A probate court of this
state. (4) COURT REPRESENTATIVE. A person appointed in a guardianship or protective proceeding
who is trained in law, nursing, or social work, is an officer, employee, or special appointee
of the court, and has no personal interest in the proceeding. (5) DISABILITY. Cause for a
protective order as described in Section 26-2A-130. (6) ESTATE. Includes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-2A-20.htm - 4K - Match Info - Similar pages
27-1-24.1
Section 27-1-24.1 Incentives for homeowners insurance policies with wind coverage in certain
areas. (a) Insurance carriers providing full property and casualty coverage, to specifically
include wind and hail coverage, to property owners within the areas defined in Section 27-1-24,
including any portion of the area as it may be expanded from time to time pursuant to Section
27-1-27, but only on properties that as of the time of writing are insured for wind coverage
through the Alabama Insurance Underwriting Association, may claim as a nonrefundable credit
against the insurance premium tax imposed by Chapter 4A of this title, in an amount equal
to 20 percent of the insurance premium tax otherwise due on the premium written for the property
owners for the taxable year in Zones B4, B5, M4, M5, or successor zones; and 35 percent of
the insurance premium tax otherwise due on the premium written for the property owners for
the taxable year in Zones Gulf Front, B1, B2, B3, M1, M2, M3, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-1-24.1.htm - 3K - Match Info - Similar pages
35-19-12
Section 35-19-12 Registry of environmental covenants. (a) The Alabama Department of Environmental
Management shall establish and maintain a registry that contains all environmental covenants
and any amendment or termination of those covenants. The registry may also contain any other
information concerning environmental covenants and the real property subject to them which
the department considers appropriate. The registry is a public record for purposes of Section
36-12-40. (b) After an environmental covenant or an amendment or termination of a covenant
is filed in the registry established pursuant to subsection (a), a notice of the covenant,
amendment, or termination that complies with this section may be recorded in the land records
in lieu of recording the entire covenant. Any such notice must contain all of the following:
(1) A legally sufficient description and any available street address of the real property
subject to the covenant. (2) The name and address of the owner of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-19-12.htm - 3K - Match Info - Similar pages
40-10-11
Section 40-10-11 Decree of sale. If service of such notice is perfected 10 days before the
commencement of the term to which the same is returnable, the cause shall stand for trial
at such term; and if no defense is interposed or if interposed and on trial thereof the same
is adjudged insufficient in law or is not sustained by the evidence adduced, the probate court
shall make and enter on such book or docket, a decree of sale substantially in the following
form: "It appearing to the court that the taxes have been assessed against the person
mentioned in this cause (or if the assessment is to owner unknown that the taxes have been
assessed on real estate mentioned in this cause) to the amount of (state amount here) dollars
for the year ___, and that the same are still due and unpaid or have been paid by the holder
of a tax lien certificate, and it further appearing that notice of this proceeding has been
given as required by law, and no valid defense has been interposed against...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-11.htm - 2K - Match Info - Similar pages
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