40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall discover that any property, including any improvements on real estate assessed as vacant property, has escaped taxation in any assessment within five years next preceding the current year, he shall list, return, and value said property for assessment for the years during which same has escaped taxation and shall also endorse on such returns the year or years for which the property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who escaped assessment of tangible personal property for taxable years ending on or before September 30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files a proper tax return and assesses such property not later...
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11-53B-2
Section 11-53B-2 Demolition or repair upon finding of necessity and notice given. Upon a finding of necessity by the governing body of any incorporated municipality in the state, after giving notice as provided herein the municipality may demolish or repair a building or structure or parts of buildings and structures, party walls, and foundations which are found by the governing body of the municipality to be unsafe to the extent of being a public nuisance from any cause. The cost of any action taken by the municipality shall be assessed against the property as provided in this chapter. (Act 2002-522, p. 1355, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-53B-2.htm - 929 bytes - Match Info - Similar pages
11-68-15
Section 11-68-15 Applicability of chapter to highways, bridges, etc.; applicability of federal provisions. The provisions of this chapter shall not apply to a highway, road, street, bridge, or utility structure or facility, nor to any highway, road, street, bridge, or utility structure or facility to be constructed or improved, including any property, building or other structure or facility to be changed, moved, demolished, acquired, or utilized in connection therewith, lying or running within any municipality or county, or within an historic district or an area designated as historic properties under this chapter, nor to actions taken in connection therewith by public authorities or utilities charged with responsibility of constructing, maintaining, repairing, or improving any such highway, road, street, bridge, or utility structure or facility, including any property, building, or other structure or facility to be changed, moved, demolished, acquired, or utilized in connection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-68-15.htm - 2K - Match Info - Similar pages
40-3-26
Section 40-3-26 Appeals - Legal counsel for state and county. (a) The county commission shall be responsible for securing legal counsel to represent the state and county in all property tax cases appealed to the circuit court in the county. The district attorneys and state and county officials are prohibited from representing taxpayers in any controversy between such taxpayers and the state or county; provided, that they may appear where the value of their own property is in controversy. The county may retain legal counsel to handle a property tax appeal or, when available pursuant to coverage provided by a self-insurance fund created under Chapter 30 of Title 11, utilize legal counsel provided through that coverage. In each case where the county commission employs its own legal counsel for a property tax case appeal, the county commission, in consultation with the local tax official, shall adopt a resolution approving the employment of the counsel. All expenses incurred by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-26.htm - 1K - Match Info - Similar pages
16-13-165
Section 16-13-165 Levy and assessment of tax. If three fifths of those voting at said election have voted for the proposed taxation, the county commission shall levy said special tax and cause the tax assessor to assess the same on the taxable property in said county, which shall not exceed $.10 on each $100.00 of taxable property in said county; but the rate of such special tax shall not increase the rate of taxation, state and county combined, in any one year to more than $1.25 on each $100.00 of taxable property in said county, but all special county taxes for public buildings, roads, bridges and the payment of debts existing at the ratification of the Constitution of 1875 shall not be included in the aforesaid $1.25 on the $100.00 of taxable property. (School Code 1927, §258; Code 1940, T. 52, §251.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-165.htm - 1K - Match Info - Similar pages
16-13-188
Section 16-13-188 Election result; levy, amount and duration of tax; limitation on use of proceeds. The county commission shall declare the result of the election; and, where the electors have voted so as to require the levy of a tax, the county commission shall levy said special tax and cause the tax assessor to assess the same on the taxable property in said county or in said rural or city school tax district, as the case may be, which shall not exceed $.30 on each $100.00 worth of taxable property in said county or in said rural or city school tax district, as the case may be. Any special tax levied hereunder shall not be for a shorter term than two years. In all elections hereafter held, if the specific purposes for which said tax, when levied, shall be used is printed on the ballots to be used in said election, it shall be unlawful for the county board of education to apply it to any other purpose. (School Code 1927, §280; Code 1940, T. 52, §269.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-188.htm - 1K - Match Info - Similar pages
40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing and equalizing any class or classes of property has been completed by order of the Department of Revenue, as provided herein, and the revised valuation has been entered on the tax return list, the county board of equalization shall certify over their signatures to the correctness thereof and shall deliver the tax return list showing the assessment and revaluation to the assessing official of the county as their report, and the assessing official shall hold them in his or her office subject to public inspection. The assessing official shall then give notice by publication once a week for three consecutive weeks in a newspaper published in the county, if any are published in the county and, if no newspaper is published in the county, by posting notices in at least three public places in the county that the county board of equalization has returned its report and that the same is open to public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-18.htm - 6K - Match Info - Similar pages
45-49-170.74
Section 45-49-170.74 Assessment of costs; sale and redemption of lots. The county commission may assess the costs authorized herein against any real property where a demolition or removal has taken place and the property is subsequently purchased by the State of Alabama at any sale for the nonpayment of taxes. If any such assessment is made against a piece of real property, a subsequent redemption of the property by any person or persons authorized to redeem, or a sale of the property by the state, shall not operate to discharge, or in any manner affect the lien of the county for the assessment, but any redemptioner or purchaser at any sale by the state of any piece of real property upon which an assessment has been levied, whether prior to or subsequent to a sale to the state for the nonpayment of taxes, shall take the property subject to the assessment. The assessment shall then be added to the tax bill of the property, collected as a tax, and remitted to the county. (Act 2002-323,...
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45-49-221.01
Section 45-49-221.01 Exemption of certain metal structures from inspection requirements and building codes. (a) In the unincorporated areas of Mobile County, a metal structure or metal shed which is used for a hunting camp, hunting club, or hunting lodge shall be exempt from the inspection requirements of county ordinances and the county building code relating to plumbing, electricity, and other utilities. The term county building code as used in this subsection shall mean the state building code as permissively adopted by Mobile County under Section 41-9-166. (b)(1) In order to qualify for the exemption established by this section, all owners of record of the realty on which the hunting camp, hunting club, or hunting lodge is located shall execute before a notary public a release: a. Identifying the metal structure or metal shed located on the property which is to be used exclusively for a hunting camp, hunting club, or hunting lodge. b. Certifying that the structure is and, for the...
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40-9F-32
Section 40-9F-32 Procedures for rehabilitation of qualified structures; tax credits; review; audit; fees; report to Legislature. (a) The commission shall develop standards for the approval of the substantial rehabilitation of qualified structures for which a tax credit is sought. The standards shall take into account whether the substantial rehabilitation of a qualified structure is consistent with the historic character of the structure or of the Registered Historic District in which the property is located. (b) Prior to beginning any substantial rehabilitation work on a qualified structure, the owner shall submit an application and rehabilitation plan to the commission and an estimate of the qualified rehabilitation expenditures under the rehabilitation plan; provided, however, that the owner, at its own risk, may incur qualified rehabilitation expenditures no earlier than six months prior to the submission of the application and rehabilitation plan that are limited to architectural,...
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