reglab/housing_qa huggingface dataset:
AL Code § 40-9F-35 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 2 - Tax Credit for Historic Structures.|Section 40-9F-35 - Appeals.

Section 40-9F-35Appeals. Owners or their duly authorized representatives may appeal any state official decision, including all preliminary or final reservations, approvals, and denials, made by the commission, committee or the department with regard to an application and rehabilitation plan submitted under Section 40-9F-32, in accordance with the Alabama Administrative Procedure Act contained in Chapter 22 of Title 41. Appeals shall constitute an administrative review of the decision appealed from and shall not be conducted as an adjudicative proceeding. Appeals shall be submitted within 30 days of receipt by the owner or the owner's duly authorized representative of the decision that is the subject of the appeal. (Act 2017-380, §6.)
AL Code § 40-9F-36 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 2 - Tax Credit for Historic Structures.|Section 40-9F-36 - Availability of Tax Credits After December 31, 2022.

Section 40-9F-36Availability of tax credits after December 31, 2022. The tax credits authorized by this article for the substantial rehabilitation of qualified structures shall not be available to owners of qualified structures that submit an application and rehabilitation plan after December 31, 2027. No action or inaction on the part of the Legislature shall reduce or suspend the tax credits authorized by this article in any past or future calendar year with respect to a qualified structure if the owner thereof submits an application and rehabilitation plan with the commission and the commission reserves an allocation for a tax credit on or prior to December 31, 2027, even if the qualified structure is placed into service after December 31, 2027, and shall not affect the owner of a qualified structure if the commission has reserved an allocation for a tax credit on or prior to December 31, 2027. Notwithstanding any other provision of this chapter, any application received by the commission, other than an application for a qualified structure the end use of which is proposed to be a disqualifying use, in active status on the ranking list of the Historic Tax Credit Evaluating Committee or granted a tax allocation reservation prior to May 14, 2021, shall remain on the ranking list or in reservation status and shall receive a tax credit allocation reservation or a tax credit allocation, as the case may be, when additional credits become available, including in any tax year commencing after 2022. (Act 2017-380, §7; Act 2021-431, §1.)
AL Code § 40-9F-37 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 2 - Tax Credit for Historic Structures.|Section 40-9F-37 - Rulemaking Authority; Acceptance of Applications.

Section 40-9F-37Rulemaking authority; acceptance of applications. The commission shall promulgate by October 1, 2017, any and all rules and regulations necessary to implement this article. Applications for the reservation of tax credits shall be accepted beginning November 1, 2017. (Act 2017-380, §8.)
AL Code § 40-9F-38 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 2 - Tax Credit for Historic Structures.|Section 40-9F-38 - Historic Tax Credit Evaluating Committee.

Section 40-9F-38Historic Tax Credit Evaluating Committee. (a) There is established the Historic Tax Credit Evaluating Committee, which shall review qualifying projects, approve credits for projects, and rank projects in the order in which the projects should receive tax credit reservations based on criteria established by the commission. The commission shall establish a review cycle for the committee beginning on January 1, 2018, provided that the committee shall meet at least quarterly unless no credits remain to be allocated. The Commissioner of Revenue shall be a non-voting member of the committee and provide advisory and technical support. The committee shall consist of the following: (1) The Director of the Governor's Office of Minority Affairs. (2) The Executive Director of the Alabama Historical Commission. (3) The Finance Director. (4) The Director of the Alabama Department of Economic and Community Affairs. (5) The Secretary of Commerce. (6) Two members of the Alabama House of Representatives, at least one of which shall be a member of the minority party, to be appointed by the Speaker of the House of Representatives. (7) Two members of the Alabama Senate, at least one of which shall be a member of the minority party, to be appointed by the President Pro Tempore of the Senate. (b) The Alabama Historical Commission shall adopt rules that shall set forth guidelines to be used by the committee in determining the allocation of credits. The guidelines shall set forth factors to be considered by the committee including: relative value of the proposed project to the particular community, including the maintenance of the historic fabric of the community; possible return on investment for the community in which the proposed project is located; the geographic distribution of projects; the likelihood of the project proceeding without the historic tax credit authorized in this article; and strength of local support for the proposed project. Included in the information to be required for the evaluation submitted in the application of any project shall be any additional tax credits or state, federal, or local government grants that the applicant expects to utilize for the construction of the project. (Act 2017-380, §9; Act 2021-431, §1.)
AL Code § 40-10-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-1 - When Probate Court May Order Sale.

Section 40-10-1When probate court may order sale. The probate court of each county may order the sale of lands therein for the payment of taxes assessed on the lands, or against the owners of the lands, when the tax collector shall report to the court that he or she or the holder of a tax lien issued pursuant to Acts 1995, No. 95-408 was unable to collect the taxes assessed against the land, or any mineral, timber or water right or special right, or easement therein, or the owner thereof, without a sale of the land. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §249; Acts 1995, No. 95-408, p. 864, §2.)
AL Code § 40-10-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-2 - Book of Lands Upon Which Taxes Have Not Been Paid - Contents; Form of Entries.

Section 40-10-2Book of lands upon which taxes have not been paid - Contents; form of entries. The tax collector shall, at the expense of the county, procure a substantially bound book in which he or she shall enter, in the manner usual in docketing causes for trial in the circuit court, each parcel of real estate, or right or interest, or easement therein, assessed to any person against whom taxes have been assessed which are not paid or, if the tax collector has received written notice from the holder of a tax certificate, issued pursuant to Acts 1995, No. 95-408, requesting that the tax collector list the property described in such tax certificate in the book of lands prepared pursuant to this section, have been paid by the holder of such holder of a tax lien certificate, when a portion of the taxes are on the real estate or right or interest or easement therein, describing the same in the same manner as it is described in the assessment list or the record of tax lien sales kept pursuant to Acts 1995, No. 95-408, if applicable, and stating the amount of the unpaid taxes, or taxes paid by the holder of a tax lien certificate, penalties, fees, and charges due by the person, specifying the amount due the state and due the county and to special tax districts, and to the holder of a tax lien certificate issued pursuant to Acts 1995, No. 95-408 and the amount for fees and charges; and he or she shall in like manner enter in the book each parcel of real estate, or right or interest or easement therein, which has been assessed to an "owner unknown," the amount of taxes, fees, and charges due thereon or paid by the holder of a tax lien certificate, stating in each case the fact that it was so assessed. The description of the real estate, or right or interest or easement therein, shall be entered in alphabetical order, if known and they reside in the county, but if they are unknown and do not reside in the county, then by the precincts in which the real estate is situated. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §250; Acts 1995, No. 95-408, p. 864, §2.)
AL Code § 40-10-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-3 - Book of Lands Upon Which Taxes Have Not Been Paid - Preparation.

Section 40-10-3Book of lands upon which taxes have not been paid - Preparation. Such book shall be prepared in a neat and orderly manner either in a fair and legible handwriting or typewritten, with sufficient space in each case to make the necessary entries, and in other particulars in a manner suitable for the purpose for which it is to be used; and, if it is not thus prepared, the judge of probate shall cause it to be so prepared at the expense of the collector, and the cost thereof shall be deducted from his compensation. Such books shall be delivered to the judge of probate on or before March 1, but if from any cause there has been a failure to deliver the same by that time, it may be delivered thereafter. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §251.)
AL Code § 40-10-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-5 - Notice to Taxpayer - When Assessment Is "Owner unknown."

Section 40-10-5Notice to taxpayer - When assessment is "owner unknown." When any assessment is made to an "owner unknown," notice must be given by publication once a week for three successive weeks in a newspaper published in the county, or if no newspaper is published therein, by posting the same at the courthouse of the county for three weeks, substantially in the following form: "The State of Alabama. (Here give name of county) County. To whom it may concern: Take notice that the tax collector has filed in my office a list of delinquent taxpayers and of real estate upon which taxes are due, and therein is reported as assessed to 'owner unknown' the following real estate, to-wit: (here insert descriptions). This is to notify you to appear before the probate court of this county, at the next term thereof, commencing on Monday, the_____ day of _____, 2__, then and there to show cause, if any you have, why a decree for sale of said real estate should not be made for the payment of the taxes assessed upon the same, plus fees and costs. (Here probate judge's signature) Judge of probate." In answer to such notice, any person having an interest in or claim to such real estate may appear and defend against the proceedings seeking to condemn the same to sale for the payment of taxes assessed thereon. When practicable, all real estate so assessed for any one year must be incorporated in one notice, a separate paragraph only, in addition to the caption and conclusion being given to the description of the real estate embraced in each assessment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §253.)
AL Code § 40-10-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-6 - Notice to Taxpayer - Manner of Publication.

Section 40-10-6Notice to taxpayer - Manner of publication. The publication of notices under Sections 40-10-4 and 40-10-5 is governed by the provisions of this title relating to the publication of notices of sale of land, so far as they may be applicable, and the tax collector may select the newspaper or newspapers in which any notice under this chapter shall be given. The tax collector may give notice in the same or in a different newspaper for each week for three consecutive weeks so long as the newspaper in which the notice is placed is a legally qualified newspaper published in the county. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §254; Acts 1995, No. 95-722, p. 1546, §1.)
AL Code § 40-10-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-7 - Partial Payment of Taxes Prior to Sale of Property.

Section 40-10-7Partial payment of taxes prior to sale of property. The tax collectors of the several counties of the state are authorized and required to accept any moneys tendered to them in partial payment of ad valorem taxes collectible by them at any time before the decree of sale of the properties liable therefor; provided, that said payment shall be an amount not less than one fourth of the total amount of taxes due, unless payment is made as provided in Section 40-5-13; provided, that no such payment shall be made, nor shall same be accepted by the tax collectors, unless such payment shall amount to at least one fourth of the total amount of taxes due on October 1 of each year. They shall credit the amount so paid first upon accrued interest and then upon the principal of the taxes owing. They shall give to the person paying the same a receipt for the amount so paid. Nothing herein shall be construed to postpone the payment of such taxes nor to waive any lien or right of enforcement of collection. The Department of Revenue shall prescribe the form of the receipt to be given hereunder. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §254.)
AL Code § 40-10-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-8 - Trial of Cases; Issuance of Decree; Continuance.

Section 40-10-8Trial of cases; issuance of decree; continuance. Such cause shall be triable at the term named in said notice; and, unless the cause is contested at the trial term, the judge of probate shall forthwith issue his decree for the sale of lands, but if the cause is contested, the court with the written consent of the taxpayer and the tax collector, filed in the case and noted on the docket, may for good and sufficient reason continue any cause, but such continuance shall not be beyond the next succeeding term. The fact of such agreement shall be noted on the docket, and such continuance shall not necessitate a republication of the notice. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §255.)
AL Code § 40-10-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-9 - Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence.

Section 40-10-9Attendance of collector at trial; tax book and record of tax lien sales as evidence. The tax collector shall attend the several terms of the probate court at which any of the causes are triable and to have with him or her his or her tax book and his or her record of tax lien sales kept pursuant to Acts 1995, No. 95-408, and the tax book and record of tax lien sales shall, in all cases, be accepted as prima facie evidence of the amount of taxes and fees due and that the same have been properly assessed and charged and are unpaid or have been paid by the holder of a tax lien certificate. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §256; Acts 1995, No. 95-408, p. 864, §2.)
AL Code § 40-10-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-10 - When Deputy May Attend in Lieu of Collector.

Section 40-10-10When deputy may attend in lieu of collector. If on account of illness or other good and sufficient cause the tax collector is unable to attend any term of court at which any of the causes are triable, his or her deputy may attend in his or her stead and produce the tax book and the record of tax lien sales kept pursuant to Acts 1995, No. 95-408 as required of the tax collector. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §257; Acts 1995, No. 95-408, p. 864, §2.)
AL Code § 40-10-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-11 - Decree of Sale.

Section 40-10-11Decree 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 the sale of such real estate for the payment of the taxes or the tax lien certificates, if applicable, it is therefore ordered, decreed and adjudged by the court that the State of Alabama and with respect to each tax lien certificate, the holder of such tax lien certificate, respectively, have a lien for the payment of said amount and for the additional sum of (state amount here) dollars, for fees, charges and costs in this behalf lawfully incurred, on the following described real estate: (Here insert description of real estate). It is further ordered, adjudged and decreed by the court that said real estate or so much thereof as may be necessary be sold for the payment of said delinquent taxes or tax lien certificates and of said fees, charges and costs, and of the expenses of such sale." Such decree when entered shall be signed by the judge of probate and shall have, when the jurisdiction of the court is shown, the effect of judgments in other cases in courts of record. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §258; Acts 1995, No. 95-408, p. 864, §2.)
AL Code § 40-10-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-12 - Notice of Sale.

Section 40-10-12Notice of sale. Immediately at the end of any term of court at which any decree for sales of real estate for the payment of taxes is rendered, or as soon thereafter as practicable, the tax collector shall proceed to enforce such decree by sales of real estate ordered to be sold, and to this end shall give notice for 30 days before the day of sale, by publication for three successive weeks in some newspaper published in the county, or at least three weeks before the day of sale shall post a notice at the courthouse of his county and at some public place in the precinct in which the real estate is situated that at the time specified therein he will proceed to sell such real estate separately, describing such portions as are embraced in each decree and stating the amount for which each decree was rendered (without stating the items of which said decree is composed) and the person against whom the taxes embraced in such decree were assessed or, if assessed to "owner unknown," stating that fact. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §259.)
AL Code § 40-10-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-13 - Confirmation of Sale.

Section 40-10-13Confirmation of sale. Within 10 days after such sale the tax collector shall make report of each sale to the probate court and praying confirmation thereof. Such report shall lie over for a period of five days for exceptions or objections thereto. If upon the expiration of five days no objections have been filed, or if in the opinion of the court they are insufficient, and it appearing to the court that the tax collector sold such real estate in accordance with the law, and the decree of court ordering such sale, the court shall make and enter an order confirming said sale, which shall be entered on the same book or docket as the original decree of sale, and ordering the tax collector to issue proper certificates of purchase to the various purchasers, including the state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §260.)
AL Code § 40-10-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-14 - Description of Property in Notices and Entries.

Section 40-10-14Description of property in notices and entries. In all advertisements, any notices of the proceedings in the probate court for the sale of land for taxes and of such sales and all entries required to be made by the probate judge, tax collector or other officer, initial letters, abbreviations and figures may be used to indicate townships, ranges, sections, parts of sections, blocks and lots and dates and amounts; and, in estimating the cost of publication, each amount, date or number and each initial letter or abbreviation shall be counted as a word. In all advertisements for the sale of real estate, the notice shall state the precinct in which the property is situated, except in those counties where the tax assessor is not required to list the property by precincts; provided, that nothing herein contained shall in anywise affect the collection of any taxes now due the state or any county therein or operate to abate or discontinue any suit or action of any character instituted or begun for the collection thereof. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §261; Acts 1953, No. 235, p. 301.)
AL Code § 40-10-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 1 - General Provisions.|Section 40-10-15 - How Sale Made; Duties of Judge of Probate.

Section 40-10-15How sale made; duties of judge of probate. (a) Sales conducted pursuant to this article shall be made on the premises of or within the courthouse or courthouse annex of the county at public auction, to the highest bidder for cash between the hours of 10:00 a.m. and 4:00 p.m., and shall continue from day to day until all the real estate embraced in the decree has been sold. (b) The judge of probate, or his or her designee, shall attend the sales and make a record of the sales. The judge of probate, or his or her designee, shall include all of the following in the record: (1) Descriptions of each parcel of real estate sold and state to whom sold. (2) The price paid by the purchaser. (3) The date of sale and, if no sale was effected, stating that fact and the reason thereof. (4) The amounts, in separate columns, as taken from the book or docket in which the decrees are entered of each kind of tax penalties and of the fees and costs in each case. (c) The judge of probate shall enter in the docket, in each case, the land sold under the decree in that case, the purchaser, and the amount for which it was sold. (d) This section is remedial and curative and shall be retroactive to validate any prior sale of land for taxes conducted in accordance with this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §262; Act 2021-175, §§1, 2; Act 2021-521, §§1, 2.)