reglab/housing_qa huggingface dataset:
AL Code § 40-6-4.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6 - Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.|Section 40-6-4.1 - Election to Participate.

Section 40-6-4.1Election to participate. Any official who is eligible to participate in the supernumerary program provided by this chapter, and who is participating or eligible to participate in any other state or county retirement program, shall elect whether he or she shall participate in the supernumerary program or in the other retirement program. Election to participate in the supernumerary program shall be made in writing to the county governing body of the county in which the official is serving within 60 days following April 22, 1994; or within 60 days after taking office as the official, whichever last occurs. If the official is participating in any other state or county retirement program, he or she shall simultaneously withdraw from that program. Upon election to participate in the supernumerary program, the official shall immediately pay to the county tax collector or other official charged with collecting ad valorem taxes, for each prior year of eligible service to which he or she is entitled credit, that sum as he or she would have paid had the official been participating in the supernumerary program during that year of service, and the tax collector or other official shall distribute that sum as provided in Section 40-6-4. The official shall thereafter be subject to the other applicable provisions of this chapter. (Acts 1994, No. 94-592, p. 1095, §5.)
AL Code § 40-6-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6 - Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.|Section 40-6-6 - Applicability of Retirement System Established for Elected Officials.

Section 40-6-6Applicability of retirement system established for elected officials. In the event that an elected official's retirement system should hereafter be established by law, any official elected after the establishment of such retirement system who otherwise would have been covered by the provisions of this chapter shall automatically be subject to provisions of such retirement system as a matter of law. (Acts 1977, No. 309, p. 410, §5.)
AL Code § 40-6A-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.|Section 40-6A-1 - Legislative Intent.

Section 40-6A-1Legislative intent. The Legislature recognizes the necessity of an equitable, fair, and efficiently administered ad valorem tax program to the revenue producing functions of government, both state and local, and it further recognizes that since the implementation of statewide reappraisal of property and the equalization of ad valorem taxes in this state, the complexity and burden on the officials charged with assessing and collecting such taxes has greatly increased. Likewise, great disparity has developed among the various counties of this state in both the adequacy of compensation of such officials and the distribution of the cost of administering the ad valorem tax program among the various agencies and funds receiving such taxes. Therefore, in order to secure the services of competent officials in all counties of this state to administer the ad valorem tax program and to fairly distribute the burden of funding the costs of such program, it is the intent of this chapter to establish an equitable, minimum basis of compensation of such officials and distribution of the costs of administering such program. (Acts 1982, No. 82-620, p. 1172, §1.)
AL Code § 40-6A-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.|Section 40-6A-3 - This Section Not Applicable to Salaries of Certain Officials.

Section 40-6A-3This section not applicable to salaries of certain officials. Notwithstanding the provisions of Section 40-6A-2, all such officials who are presently compensated by salaries which are higher than the salaries specified in the foregoing schedule shall continue to be compensated at their present salaries, subject to any other provisions of this chapter, until subsequently changed by passage of legislation affecting their respective counties. The term salary as respects such officials for purposes of this section, shall include the total compensation presently received by such officials on a salary basis of compensation, whether designated as salary or expense allowance or otherwise, provided such compensation is paid directly to such officials. Any official presently compensated on a salary basis whose total compensation as defined in this section equals or exceeds the minimum salary prescribed in Section 40-6A-2 hereof, shall be deemed to satisfy the minimum salary mandated by this chapter. (Acts 1982, No. 82-620, p. 1172, §3.)
AL Code § 40-6A-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.|Section 40-6A-4 - Salary Must Equal Net Personal Income.

Section 40-6A-4Salary must equal net personal income. All officials who are being converted from a fee basis to a salary basis by this chapter, whose net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding May 4, 1982 are higher than the salaries specified in the foregoing schedule, shall be placed on a salary equal to their net personal income for such year. Such salary for said officials being converted from a fee basis to a salary basis shall continue, subject to the other provisions of this chapter, for as long as said officials continuously remain in office, and upon vacation of their office for whatever cause the salary of their successor shall be determined according to the schedule set forth in Section 40-6A-2 hereof, unless otherwise provided by the passage of local legislation affecting any of such counties. The net personal income of such officials during the tax year next preceding the effective date of this chapter shall be certified by said officials to the governing body of their respective counties, and such net personal income must be verified by the office of Examiners of Public Accounts. The term "net personal income" as used herein shall mean the total fees, commissions, allowances, and other compensation for the tax year next preceding May 4, 1982 less the total amount paid by such official in said tax year for the operation of his or her office, including salaries of any employees in such office paid by such official. (Acts 1982, No. 82-620, p. 1172, §4.)
AL Code § 40-6A-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.|Section 40-6A-5 - Support Services Provided by Local Governing Bodies; Compensation of Office Personnel; Membership in Merit System.

Section 40-6A-5Support services provided by local governing bodies; compensation of office personnel; membership in Merit System. The governing bodies of each of the counties of this state shall provide the tax assessor, tax collector, revenue commissioner, license commissioner or such other official charged with assessing and collecting ad valorem taxes with such office personnel, clerks, and deputies, and such quarters, books, stationery, furniture, equipment, and other such conveniences and supplies as may be necessary for the proper and efficient conduct of such offices. The compensation of any personnel so provided shall be fixed by said governing body and shall be paid in equal installments out of the general fund of the county. Notwithstanding the Alabama Ethics Act, any employees working in such offices prior to the passage of such act may be continued as employees in such offices by the county governing body. All employees in such offices in counties which operate a merit system for county employees shall automatically become participants in such system. (Acts 1982, No. 82-620, p. 1172, §5.)
AL Code § 40-6A-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.|Section 40-6A-6 - Fees, Commissions, etc., Must Now Be Paid Into Local General Fund.

Section 40-6A-6Fees, commissions, etc., must now be paid into local general fund. All fees, commissions, allowances, or other compensation heretofore collected by or paid to officials on a fee basis of compensation shall hereafter be paid into the general fund of their respective counties. (Acts 1982, No. 82-620, p. 1172, §6.)
AL Code § 40-6A-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.|Section 40-6A-7 - Manner of Payment of Fees, etc., Due Prior to Conversion From Fee to Salary Basis.

Section 40-6A-7Manner of payment of fees, etc., due prior to conversion from fee to salary basis. Any fees, commissions, allowances, or other compensation due to officials who are converted from a fee basis to a salary basis hereunder, which have been fully earned but remain unpaid on May 4, 1982, shall be paid to such officials in the same manner as such fees, commissions, allowances, or other compensation was paid to them prior to May 4, 1982. (Acts 1982, No. 82-620, p. 1172, §7.)
AL Code § 40-6A-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 6A - Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.|Section 40-6A-8 - Effective Date.

Section 40-6A-8Effective date. This chapter shall be effective on October 1 immediately following the adoption and ratification of a constitutional amendment authorizing the implementation of this chapter, or on the first day of the next term of office of the officials affected herein, whichever first occurs. (Acts 1982, No. 82-620, p. 1172, §10.)
AL Code § 40-8-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 8 - Rate of Taxation.|Section 40-8-2 - Rate of Taxation - Established.

Section 40-8-2Rate of taxation - Established. The rate of taxation for state purposes shall be sixty-five one-hundredths of one percent per annum on the assessed value of the taxable property within this state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §18.)
AL Code § 40-8-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 8 - Rate of Taxation.|Section 40-8-3 - Rate of Taxation - Allocation.

Section 40-8-3Rate of taxation - Allocation. There is hereby levied for the purpose and upon the property hereinafter named and not specifically exempted from taxation annual taxes, as follows: (1) For the maintenance of the public schools of this state, $.30 on each $100 of the assessed value of taxable property. (2) For the relief of needy Confederate soldiers and sailors, resident citizens of Alabama and their widows, $.10 on each $100 of the assessed value of taxable property of which one percent of the gross amount collected will be expended by the Alabama Historical Commission to provide for capital improvements and maintenance at the Confederate Memorial Park at Mountain Creek, Chilton County, Alabama. (3) For the use of the state and to raise revenue therefor, $.25 on each $100 of the assessed value of taxable property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §19; Acts 1975, No. 1187, p. 2319, §1.)
AL Code § 40-8-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 8 - Rate of Taxation.|Section 40-8-5 - Credit Against Tax Liability for Certain Taxpayers Whose Property Has Been Reassessed.

Section 40-8-5Credit against tax liability for certain taxpayers whose property has been reassessed. Each taxpayer who was assessed and who paid a higher amount of state, county, or municipal ad valorem tax as a result of the completion of a countywide property reappraisal, and the implementation of the newly appraised property values as the tax base in that county, between October 1, 1975, and November 7, 1978, shall be entitled to a credit against his tax liability arising under the same tax or taxes, in the amount of the increase which resulted from said reappraisal, to be used during such tax year or years as the taxpayer elects until the credit is exhausted. (Acts 1978, 2nd Ex. Sess., No. 46, p. 1724, §4.)
AL Code § 40-9A-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9A - Reporting of Tax Exempt Property by Lessee.|Section 40-9A-1 - Definitions.

Section 40-9A-1Definitions. For purposes of this chapter, the following words and phrases mean: (a) PRIVATE USER. Any individual, partnership, or corporation organized for profit that is or will be treated as the owner of private use property for federal income tax purposes. (b) PRIVATE USE PROPERTY. Any real and/or personal property which is or will be treated as owned by a private user for federal income tax purposes even though title may be held by a public authority or municipal or county government. (c) PUBLIC AUTHORITY. A corporation created for public purposes pursuant to a provision of the Constitution of Alabama of 1901 or a general or local law that authorized it to issue bonds, the interest on which is exempt from the Alabama income tax, as in effect on May 21, 1992. (Acts 1992, No. 92-598, §1.)
AL Code § 40-9A-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9A - Reporting of Tax Exempt Property by Lessee.|Section 40-9A-3 - Tax Assessors to Forward Information to Department of Revenue.

Section 40-9A-3Tax assessors to forward information to Department of Revenue. Every tax assessor shall, not later than March 1, 1993, forward to the Department of Revenue the following information: (a) A complete listing of all real property located in the county which is subject to a lease with a public authority, county, or municipality of the State of Alabama. (b) A complete listing of all personal property located in the county which is subject to a lease with a public authority, county, or municipality of the State of Alabama. (c) A complete listing of the purchase price and date of acquisition of such real and personal property. (d) A complete listing of the estimated fair and reasonable market value of such real and personal property. (e) The estimated tax revenue produced by such real and personal property if taxed at the rates applicable to taxable property located in the same jurisdiction. (f) A list of all lessees which have not filed the required information by January 1, 1993, including within such list a separate category of those lessees, if any, which shall have submitted a notification of inability as described in the first sentence of subsection (b) of Section 40-9A-2 and attaching to such list a copy of each such notification of inability. The completeness of the information required to be provided by the tax assessor pursuant to subsections (a) through (e) of this section shall be deemed subject to the list required to be provided pursuant to this subsection (f). (Acts 1992, No. 92-598, p. 1235, §3.)
AL Code § 40-9A-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9A - Reporting of Tax Exempt Property by Lessee.|Section 40-9A-4 - Department of Revenue to Compile Information and Submit to Legislature Report.

Section 40-9A-4Department of Revenue to compile information and submit to Legislature report. The Department of Revenue shall, not later than May 1, 1993, compile the information submitted pursuant to Section 40-9A-3 and provide to the Legislature the following information: (a) A complete listing of all real and personal property located in the state which is subject to a lease with a public authority, county, or municipality of the State of Alabama. (b) A complete listing of the estimated fair and reasonable market value of such real and personal property. (c) The estimated tax revenue produced by such real and personal property if taxed at the rates applicable to taxable property located in the respective jurisdictions. (d) A copy of all lists, if any, received by the department from tax assessors pursuant to subsection (f) of Section 40-9A-3. The completeness of the information required to be provided by the department pursuant to subsections (a) through (c) of this section shall be deemed subject to the list required to be provided pursuant to this subsection (d). (e) A list of all lessees which have not filed the information required by Section 40-9A-1 by January 1, 1993. (Acts 1992, No. 92-598, p. 1235, §4.)
AL Code § 40-9A-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9A - Reporting of Tax Exempt Property by Lessee.|Section 40-9A-5 - Tax Assessor May Require Government Entities to Provide Information for Use in Ascertaining Accuracy of Information.

Section 40-9A-5Tax assessor may require government entities to provide information for use in ascertaining accuracy of information. A county tax assessor may require any public authority, county, or municipality of the State of Alabama that owns property which must be reported to the assessor under the provisions of Section 40-9A-2 to provide any information in its possession to such assessor for use in ascertaining the completeness and accuracy of the information provided under Section 40-9A-2. (Acts 1992, No. 92-598, p. 1235, §5.)
AL Code § 40-9A-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9A - Reporting of Tax Exempt Property by Lessee.|Section 40-9A-6 - Failure to File; Filing of False or Incomplete Information; Enforcement of Reporting Requirements.

Section 40-9A-6Failure to file; filing of false or incomplete information; enforcement of reporting requirements. (a) If any lessee which is required to file the information required by Section 40-9A-2 fails to file either such information or a notification of inability as described in the first sentence of subsection (b) of Section 40-9A-2 within the time frames set forth in said subsection (b), or files false information, or files information that is so incomplete or inaccurate that the county tax assessor is unable to determine the information required by Section 40-9A-3 with reasonable accuracy, then such lessee shall be liable for a penalty equal in amount to $50 for each month or part of a month during which the act or omission subjecting the lessee to a penalty under this section occurs or continues. (b) The Department of Revenue is authorized to enforce the reporting requirements of Section 40-9A-1 by injunctive relief in the courts of this state and shall be entitled to recover from the defendant in such action any court costs incurred and reasonable attorney's fees. (Acts 1992, No. 92-598, p. 1235, §6.)
AL Code § 40-9B-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-1 - Short Title.

Section 40-9B-1Short title. This chapter shall be known and may be cited as the "Tax Incentive Reform Act of 1992." (Acts 1992, No. 92-599, p. 1239, §1.)
AL Code § 40-9B-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-2 - Legislative Findings.

Section 40-9B-2Legislative findings. The Legislature recognizes the importance of industrial development to the well being of the people of the state. The Legislature also recognizes that industries are attracted by a number of factors, including natural resources, a well-trained workforce, good roads, and excellent education. The Legislature also recognizes that in some cases additional incentives are required to succeed in attracting new industries and encouraging existing industries to expand and therefore intends to continue to allow county and municipal governments and certain public corporations to provide substantial tax incentives. (Acts 1992, No. 92-599, p. 1239, §2.)
AL Code § 40-9B-4.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-4.1 - Availability of Incentives.

Section 40-9B-4.1Availability of incentives. In no event shall any incentive provided in Act 2012-210 be available to any company filing an application after December 31, 2023, unless Act 2012-210 is reauthorized pursuant to legislation in that year and once every five years succeeding the 2024 reauthorization. Any project granted incentive prior to December 31, 2023, shall be entitled to those incentives pursuant to the project agreement regardless of whether Act 2012-210 is reauthorized. (Act 2012-210, p. 351, §3; Act 2018-475, §1.)
AL Code § 40-9B-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9B - Tax Incentive Reform Act of 1992.|Section 40-9B-6 - Procedure for Granting Abatement.

Section 40-9B-6Procedure for granting abatement. (a) Any person who proposes to become a private user of industrial development property or of a major addition may apply to the governing body of any municipality, county, or public industrial authority, at or about the time that the private user is requesting inducement, for an abatement of all of the taxes allowed to be abated under Section 40-9B-4 with respect to such property. The application shall contain information that will permit the governing body to which it is submitted to make a reasonable cost/benefit analysis as to the proposed industrial development property and to determine the maximum exemption period for the abatement of noneducational ad valorem taxes. (b) The abatements granted by the governing body shall be embodied in an agreement, which may be the same as the inducement, between the governing body and the private user, setting forth:  (1) The estimated amount of each abatement and the maximum exemption period. (2) Good faith projections by the private user of: The amount to be invested; the number of individuals to be employed, initially and in the succeeding three years; and the payroll. (c) The private user shall file with the Department of Revenue within 90 days after the granting of the abatements a copy of the agreement required by subsection (b), the contents of which the department shall use solely for its statistical and recordkeeping activities but shall otherwise keep confidential unless consented to in writing by the private user. (Acts 1992, No. 92-599, p. 1239, §6; Act 2001-503, p. 886, §123.)