53 chapters · 1,875 sections in this title.
Ala. Code § 40-9A-1 Definitions
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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 re…
Ala. Code § 40-9A-2 Private User Leasing Private Use Property from Government Required to File Report; Inability to File Information; Information Needed in Report
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(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 informatio…
Ala. Code § 40-9A-3 Tax Assessors to Forward Information to Department of Revenue
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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 A…
Ala. Code § 40-9A-4 Department of Revenue to Compile Information and Submit to Legislature Report
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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…