45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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45-17-243.04
Section 45-17-243.04 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected, pursuant to, and in accordance with, applicable provisions
of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the
governing body shall have the same rights, remedies, power, and authority, including the right
to adopt and implement the same procedures, as would be available to the State Department
of Revenue if the taxes herein authorized were being administered, enforced, and collected
by the State Department of Revenue. The governing body may retain, as its fee for the cost
of collecting all such taxes, an amount not to exceed three percent of the proceeds of all
such taxes, or the county's actual cost of collection, whichever is less. (b) With respect
to the taxes herein authorized to be levied by it, the county shall be deemed...
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45-39-245.44
Section 45-39-245.44 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected, pursuant to, and in accordance with, applicable provisions
of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the
governing body shall have the same rights, remedies, power, and authority, including the right
to adopt and implement the same procedures, as would be available to the State Department
of Revenue if the taxes herein authorized were being administered, enforced, and collected
by the State Department of Revenue. The governing body may retain, as its fee for the cost
of collecting all such taxes, an amount not to exceed three percent of the proceeds of all
such taxes, or the county's actual cost of collection, whichever of the foregoing is less.
(b) With respect to the taxes herein authorized to be levied by it, the...
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11-81-161
Section 11-81-161 Acquisition, extension, repair, consolidation, etc., of waterworks, sewer,
gas or electric systems by counties or municipalities authorized. (a) Any county or incorporated
municipality in the State of Alabama is authorized to acquire by any lawful means any one
or more of the following systems: a waterworks system, a sanitary sewer system, a gas system
and an electric system and, in furtherance of the acquisition of any such system, to acquire
any necessary part thereof within or without or partially within and partially without the
limits of any such county or the corporate limits of any such municipality, as the case may
be; provided, that no municipality in this state shall have, under the authority conferred
by this article, the right to construct a gas system, a domestic water distribution system
or electric system or portion thereof if there is at the time of such proposed construction
a gas system, domestic water distribution system or electric system,...
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40-18-413
Section 40-18-413 (Per Section 40-18-416, this section is repealed following the close of fiscal
year 2020) Scope and use of Growing Alabama Credits. (a) A taxpayer is allowed a Growing Alabama
Credit to be applied against the tax levied by this chapter. In no event shall the Growing
Alabama Credit cause a taxpayer's income tax liability to be reduced by more than 50 percent.
Unused credits may be carried forward for no more than five years. (b) Growing Alabama Credits
shall be granted to taxpayers using an online system administered by the Department of Revenue.
The online system shall allow taxpayers to agree to make a cash contribution to an economic
development organization which was approved by the Renewal of Alabama Commission, as provided
in Section 40-18-412. The online system shall ensure that credits are not granted for contributions
to an economic development organization in excess of the amounts approved by the Renewal of
Alabama Commission, as provided in Section...
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40-9A-2
Section 40-9A-2 Private user leasing private use property from government required to file
report; inability to file information; information needed in report. (a) Any private user
of private use property leased by the private user from a municipality, county, or public
authority of the State of Alabama shall, not later than January 1, 1993, file with the tax
assessor of the county in which the leased property is located, the information required by
subsection (c) of this section. (b) In the event any lessee described in subsection (a) of
this section is unable to file the information required by subsection (c) of this section
by January 1, 1993, such lessee shall on or before January 1, 1993, notify the tax assessor
in writing, setting forth the item or items of required information which the lessee is unable
to ascertain or calculate, the reason or reasons for such inability, and if the inability
to file any one or more of the items of required information can be corrected with...
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41-6-8
Section 41-6-8 Director - Powers, functions, and duties generally. The powers, functions and
duties of the Director of the Department of Archives and History shall be as follows: (1)
To control and direct the work and operations of the Department of Archives and History; (2)
To administer the state official archives; (3) To prepare the Alabama official and statistical
register; (4) To diffuse knowledge in reference to the history and resources of the state;
(5) To administer all military records for historical purposes; (6) To administer the state's
historical library and to collect and administer historical portraits and museums; (7) To
collect, organize and preserve noncurrent county records for historical purposes; (8) To edit
the Alabama Historical Quarterly and other historical publications; (9) To distribute state
official reports; (10) To designate and describe historic spots in Alabama for monumental
purposes; (11) To have custody and supervision, under the direction of the...
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45-2A-140
Section 45-2A-140 Boundaries; exemption from certain building codes. (a) The boundaries of
the municipality of Spanish Fort, in the County of Baldwin, and the State of Alabama, are
hereby altered and rearranged so as to include within the corporate limits of the municipality
all of that territory lying within and included in the following boundaries: Lots 1, 2, 3,
4, and 5 of Blakeley Square Shopping Center Subdivision, as per plat thereof recorded in Slide
#1560B, of the records in the Office of the Judge of Probate of Baldwin County, Alabama. (b)
Any improvements and signage located within the boundaries of the property as set out in subsection
(a), but which was not a part of the City of Spanish Fort prior to the passage of this section
fixing the above boundaries, shall not for a period of 25 years be subject to any changes
subsequently enacted by the City of Spanish Fort to the building codes, ordinances, and regulations,
the electrical codes, ordinances, and regulations,...
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11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases shall
have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a. The
person who last appears as owner of the real property in the county office of the judge of
probate's property records. b. The current mortgagee of record of the property or assignee
of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust
recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that
holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an interest
in the real property, or in any part thereof, legal or equitable, in severalty or as tenant
in common, whose identity and addresses are reasonably ascertainable from the records of the
Class 2 municipality or records maintained in the county office of the judge of probate or
as revealed by a full title search, consisting of 50 years or more. g. An...
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