reglab/housing_qa huggingface dataset:
AL Code § 11-51-59 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-59 - Final Report by Tax Collector as to Uncollected Balances of Insolvent Taxes and Taxes in Litigation; Crediting of Tax Collector for Same.

Section 11-51-59Final report by tax collector as to uncollected balances of insolvent taxes and taxes in litigation; crediting of tax collector for same. At the same time the county tax collector makes final report of the uncollected balance of insolvent taxes as provided by law for state and county taxes to the county commission, he shall embrace in and as a part of said report the uncollected balance of insolvent municipal taxes and taxes in litigation in the same manner and way as he is required to make for state and county taxes, including the taxes still in litigation, and the county commission shall allow the collector credit for insolvent municipal taxes and taxes in litigation in the same manner and way as the county commission is authorized to allow credits for insolvent county taxes and taxes in litigation. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §716.)
AL Code § 11-51-60 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-60 - Entry by Tax Collector in Docket Book of Municipal Taxes Due, Etc.

Section 11-51-60Entry by tax collector in docket book of municipal taxes due, etc. The county tax collector shall embrace in the docket of lands made by him under the provisions of law in regard to state and county taxes the amounts due such municipalities both from known and unknown owners in the county, if any, in the same manner and way as he is required to do in regard to state and county taxes, giving the name of the municipality to whom due and stating the municipal tax year for which the taxes are due, in such manner and way as to show respectively the amounts of taxes due the state, the amounts due the county, and the amounts due such municipalities chargeable against the respective properties. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §717.)
AL Code § 11-51-61 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-61 - Proceedings for Sale of Land for Payment of Taxes - Decree of Sale.

Section 11-51-61Proceedings for sale of land for payment of taxes - Decree of sale. The decree for tax sales rendered by the probate judge under the provisions of law in regard to state and county taxes shall embrace taxes due to such municipalities, showing the aggregate amount due to the state, county, and municipality and showing what amount is for the municipality and the tax year of the municipality for which the same is due it. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §718.)
AL Code § 11-51-62 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-62 - Proceedings for Sale of Land for Payment of Taxes - Appeal by State From Decree of Sale.

Section 11-51-62Proceedings for sale of land for payment of taxes - Appeal by state from decree of sale. In case of an appeal by the state from a decree of tax sale under the provisions of law in regard to state and county taxes the appeal by the state shall be in behalf of such municipality the same as it is in behalf of the county, and all proceedings shall be under and in accordance with the provisions of law in regard to state taxes and county taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §720.)
AL Code § 11-51-63 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-63 - Proceedings for Sale of Land for Payment of Taxes - Certificate of Purchase.

Section 11-51-63Proceedings for sale of land for payment of taxes - Certificate of purchase. The county tax collector shall embrace in his certificate to a purchaser under the provisions of law in regard to state and county taxes the amount of taxes due on the property described in the certificate to such municipality in the same manner and way as he is required to set forth in said certificate the amount due to the state and county. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §719.)
AL Code § 11-51-64 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-64 - Proceedings for Sale of Land for Payment of Taxes - Execution of Deed to Purchaser.

Section 11-51-64Proceedings for sale of land for payment of taxes - Execution of deed to purchaser. The judge of probate of the county in executing a tax deed to a purchaser under the provisions of law in regard to state and county taxes shall by the deed convey to and vest in the grantee the lien and claim of such municipality as well as the lien and claim of the state and county. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §721.)
AL Code § 11-51-65 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-65 - Proceedings for Sale of Land for Payment of Taxes - Rights of Purchaser Where Tax Sale Invalid.

Section 11-51-65Proceedings for sale of land for payment of taxes - Rights of purchaser where tax sale invalid. An invalid tax sale shall pass to the purchaser the lien of the municipality in and to the land sold both as to taxes paid by said sale and as to the taxes subsequently paid by the purchaser to the same extent and in the same way that the lien of the state and county is passed to the purchaser under and in accordance with the provisions of law in regard to state and county taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §723.)
AL Code § 11-51-66 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-66 - Proceedings for Sale of Land for Payment of Taxes - Duties of Tax Assessor as to Descriptive List.

Section 11-51-66Proceedings for sale of land for payment of taxes - Duties of tax assessor as to descriptive list. The county tax assessor shall calculate and enter municipal taxes owing to such municipalities on the descriptive lists coming to him under and in accordance with the provisions of law in regard to state and county taxes in the same manner and way that he is required to do as to state and county taxes, and all provisions, proceedings, and requirements as to state and county taxes shall be applicable to such municipal taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §722.)
AL Code § 11-51-67 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-67 - Proceedings for Sale of Land for Payment of Taxes - Entry in Books of Department of Revenue of Municipal Taxes Due on Property; Amount for Which Property to Be Sold.

Section 11-51-67Proceedings for sale of land for payment of taxes - Entry in books of Department of Revenue of municipal taxes due on property; amount for which property to be sold. The Department of Revenue shall enter in the books caused to be prepared by said department under the provisions and requirements of law, in regard to state and county taxes, the amount of municipal taxes due on the property described in the books in the same manner and way as it is required to enter the amount of state and county taxes due thereon, and in making sales of said property the amount at which the property is sold shall not be less than the whole amount of taxes, including such municipal taxes, interest, costs, and officer's fees as provided for and required to be paid in the case of redemption of such land. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §725.)
AL Code § 11-51-68 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-68 - Proceedings for Sale of Land for Payment of Taxes - Payment of Municipality When Lands Bid in by State Sold by State.

Section 11-51-68Proceedings for sale of land for payment of taxes - Payment of municipality when lands bid in by state sold by state. When the lands bid in by the state have been sold by the state, the Comptroller shall draw a warrant on the treasurer in favor of the municipality for the amount, if any, that the said municipality is entitled to and shall forward the same to such municipality. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §726.)
AL Code § 11-51-69 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-69 - Proceedings for Sale of Land for Payment of Taxes - Repayment of State When Sale of Lands Bid in by State Invalid and Purchase Money Refunded.

Section 11-51-69Proceedings for sale of land for payment of taxes - Repayment of state when sale of lands bid in by state invalid and purchase money refunded. When land which has been bid in by the state at tax sales has been sold by the state and the state refunds the purchase money on account of an invalid sale under and in accordance with the provisions of law in regard to state and county taxes, the Department of Revenue must ascertain the amount of such purchase money which has been paid to the municipality, if any, which amount it shall be the duty of the Comptroller to certify to the mayor or other governing head of the said municipality, and it shall be the duty of the mayor or other governing head of the municipality to present such claim at the next succeeding meeting of the council, board of commissioners, or other governing body of the said municipality and thereupon such council, board of commissioners, or other governing body shall order a warrant in favor of the state for such amount as the state is entitled to from the municipality, and the treasurer or acting treasurer shall forthwith forward the amount to the treasurer and report it to the Department of Revenue. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §727.)
AL Code § 11-51-70 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-70 - Proceedings When Tax Sale Cancelled.

Section 11-51-70Proceedings when tax sale cancelled. Whenever the judge of probate cancels a tax sale as to a private purchaser under and in accordance with the provisions of law in regard to state and county taxes, he must give to such purchaser a certificate to the mayor or other governing head of the municipality showing the amount of municipal taxes received by the municipality from such tax sale in the same manner and way as he is required by the provisions of law in regard to state and county taxes to give certificates showing the amount the state and county have received, and thereupon, when said certificate is presented to the mayor or other governing head of the municipality, it shall be the duty of the mayor or other governing head to present such certificate at the next meeting of the council, board of commissioners, or other governing body of the municipality, and the amount so paid to the municipality must be allowed by such council, board of commissioners, or other governing body, and an order shall be made directing the treasurer or acting treasurer to pay the same. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §728.)
AL Code § 11-51-71 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-71 - Disposition of Redemption Money When Lands Redeemed.

Section 11-51-71Disposition of redemption money when lands redeemed. The judge of probate at the time he is required to remit to the State Treasurer and to the county treasurer redemption money under the provisions of law in regard to state and county taxes shall also pay to the city or town treasurer or person designated by the council, board of commissioners, or other governing body of the municipality as treasurer the proportion of redemption money, if any, belonging to the municipality, and all of such provisions of law in regard to state and county taxes shall be applicable to such municipalities and municipal taxes in the same manner and way as to the state and county taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §724.)
AL Code § 11-51-72 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-72 - Procedure for Recovery of Taxes Erroneously Paid.

Section 11-51-72Procedure for recovery of taxes erroneously paid. Any person or his agent or the heir or personal representative of such person who owns property subject to taxation in said municipality and who, through a mistake or error in the assessment or collection of taxes, has paid to the municipality through the county tax collector money that was not due from him for taxes may file a petition with the council, board of commissioners, or other governing body of said municipality asking that a warrant be drawn in his favor refunding to him the money paid and received by the municipality. The council, board of commissioners, or other governing body of said municipality shall examine into the facts and evidence offered by the petitioner in support of the allegations of his petition and, if proper and full proof of the same is made, the council, board of commissioners, or other governing body of said municipality must allow said claim to the amount of municipal taxes received and must order the treasurer or acting treasurer of the municipality to pay the same. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §729.)
AL Code § 11-51-73 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-73 - Official Bonds of Probate Judge, County Tax, Assessor and County Tax Collector.

Section 11-51-73Official bonds of probate judge, county tax, assessor and county tax collector. The official bond of the judge of probate and of the county tax assessor and of the county tax collector in the counties in which such municipalities are situated shall be and shall be held to be for the protection of such municipalities for the faithful discharge of the duties of such officers to such municipalities in the same manner and way as it is for the protection of the State of Alabama and the counties in which such municipalities are situated. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §731.)
AL Code § 11-51-74 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 1 - Property Taxes.|Division 2 - Optional Method for Levy and Collection of Property Taxes.|Section 11-51-74 - Commission of Tax Assessors and Tax Collectors.

Section 11-51-74Commission of tax assessors and tax collectors. Except in counties where such commissions are fixed by local or special laws, the tax assessor and tax collector shall receive such compensation as may be fixed by the governing body of any municipality operating under the provisions of this article, not to exceed two percent for assessing and two percent for collecting; provided, that in Jefferson County the compensation of the tax assessor shall be one half of one percent for assessing and the compensation of the tax collector shall be one half of one percent for collecting. All of the said compensation of the said tax assessor and tax collector of Jefferson County shall be paid by said officers into the county treasury for the benefit of the county. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §732; Acts 1943, No. 260, p. 233; Acts 1951, No. 868, p. 1502; Acts 1953, No. 263, p. 329.)
AL Code § 11-51-90.3 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-90.3 - Limitation on Imposition of Business License Tax on Rental of Residential Real Estate.

Section 11-51-90.3Limitation on imposition of business license tax on rental of residential real estate. (a) Notwithstanding anything in this chapter to the contrary, a municipality may not impose a business license tax on the rental of residential real estate on a per unit basis unless the municipality was imposing a business license tax on residential real estate on a per unit basis prior to January 1, 2014. (b) As used in this section, the term "business license tax" does not include a privilege or license tax in the nature of a lodging tax. This section shall not be construed to prohibit a municipality or related municipal board or entity from imposing fees on commercial or residential developments or projects within the jurisdiction of the municipality. This section shall not apply to an Alabama improvement district organized pursuant to Chapter 99A of this title, a capital improvement cooperative district organized pursuant to Chapter 99B of this title, an industrial development board, or a water and sewer board. (Act 2014-15, p. 49, §1.)
AL Code § 11-51-92 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses.

Section 11-51-92Licenses based on a flat rate, taken out after July 1; transfer of licenses. (a) In case the license of any business, trade, occupation, or profession is based on a flat rate and is taken out after July 1, only one half of the license shall be charged and collected, except for those subjects for which daily, weekly, monthly, quarterly, or semiannual licenses are provided by law. (b) No license shall be transferred except with the consent of the council or other governing body of the municipality or of the director of finance or other chief revenue officer or his or her designee, and no license shall be transferred to reflect a physical change of address of the taxpayer within the municipality more than once during a license year and never from one taxpayer to another. Provided that a mere change in the name or ownership of a taxpayer that is a corporation, partnership, limited liability company, or other form of legal entity now or hereafter recognized by the laws of Alabama shall not constitute a transfer for purposes of this chapter, unless (1) the change requires the taxpayer to obtain a new federal employer identification number or Department of Revenue taxpayer identification number or (2), in the discretion of the municipality, the subject license is one for the sale of alcoholic beverages. Nothing in this section shall prohibit a municipality from requiring a new business license application and approvals for an alcoholic beverage license. (Code 1907, §1343; Code 1923, §2166; Code 1940, T. 37, §753; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-94 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 1 - General Provisions.|Section 11-51-94 - License Designates Place of Business, etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, etc.; Uniformity of License Tax; Classification, etc., of Licenses in Certain Cities.

Section 11-51-94License designates place of business, etc., and authorizes conduct thereof only at place designated; change of place of business, etc.; uniformity of license tax; classification, etc., of licenses in certain cities. Any person desiring to engage in any trade, business, profession, or occupation for which a license is or may be required shall designate the place at which such trade or business or occupation or profession is carried on, and the license to be issued under this division shall designate such place, and such license shall authorize the carrying on of such trade, business, occupation, or profession only at the place designated unless such person shall be granted permission by the council or other governing body to move his place of business, trade, occupation, or profession to another place in the city or town, and in that event such permission shall be endorsed by the clerk on such license. The same license shall be charged and collected for all portions of the city or town. In cities of 100,000 or more population, according to the last federal census, the governing bodies may grade or classify licenses according to location of businesses or occupations engaged in. Nothing contained in this section shall authorize the increase of any license tax of such municipal corporation, which is now or may hereafter be fixed by statute. (Code 1907, §1345; Acts 1915, No. 313, p. 336; Code 1923, §2168; Code 1940, T. 37, §755.)