Title 11 — Title 11

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 amoun…

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 fo…

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…

Upon and Sale of Property Generally; Right of Redemption of Owner of Property Sold Generally. After the assessment has been corrected by the council or other governing body or board of assessors, it has the force and effect of a judgment against the property, real or personal, as…

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 amo…

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 …

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 mon…

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 t…

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…

Garnishments may be issued by judges of the district courts upon such assessments as upon judgments in such courts for the collection of such taxes, upon affidavit being made as in other cases by an officer of the city or town. History: (Code 1907, §1316; Code 1923, §2131; Code 1…

Generally. When property, other than real, is assessed to an unknown owner, the taxes due may be collected by a levy of execution upon such property and a sale thereof. History: (Code 1907, §1317; Code 1923, §2132; Code 1940, T. 37, §678.)

(a) All municipalities shall have the following powers: (1) To license any exhibition, trade, business, vocation, occupation, or profession not prohibited by the Constitution or laws of the state which may be engaged in or carried on in the municipality. (2) To fix the amount of …

As used in this article, the following terms shall have the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise, trade, profession, occupation, or livelihood, including the lease or rental of residential or nonresidential real estate, whether…

Decals; Determination of Gross Receipts; Construction with Other Provisions. (a) Every taxpayer required to purchase a business license under this chapter shall: (1) Purchase a business license for each location at which it does business in the municipality, except as otherwise p…

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…

(a) A municipality may develop and implement an electronic process for the processing and recordation of business license renewals by business and nonprofit entities. (b)(1) A municipality may contract with a vendor to provide electronic processing services which may include, but…

Municipality. (a) Any municipality with an ordinance in effect on January 1, 2021, to fix and collect licenses for any business, trade, or profession done within the police jurisdiction of the municipality but outside the corporate limits thereof may continue to do so after July …

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 semian…

(a) It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to engage in businesses or vocations in a municipality for which a license may be required without first having procured a license therefor. A violation of this division or of an ordinance passed …

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 des…

(a) Any taxpayer engaged at one location in more than one line of business falling within separate NAICS sector or sub-sectors, for which a business license is or may be required by the municipality in accordance with this chapter, shall take out and pay for a license for each se…

On all property, both real and personal, used in any exhibition, trade, business, vocation, occupation, or profession for which a license is or may be required, municipal corporations shall have a lien for such license, which lien shall attach as of the date the license is due an…

Merchandise, Medicines, Etc. Repealed by Act 98-271, p. 440, §3 effective July 1, 1998. History: (Code 1907, §1338; Code 1923, §2153; Code 1940, T. 37, §734.)

The governing body of each city and town within the State of Alabama is authorized and empowered to levy and collect from every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision, who possess and operate or who maintain for …

When used in this chapter, the following words or phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) MUNICIPALITY or MUNICIPAL. Cities or towns. (2) MAYOR. The chief executive of the municipality, whether the official desi…

by Commission - Procedure for Adoption, Etc. The commission may adopt the plan as a whole by a single resolution or may by successive resolutions adopt successive parts of the plan, said parts corresponding with major geographical sections or divisions of the municipality or with…

Submitted for Approval of Commission After Adoption of Master Plan; Overruling of Commission. Whenever the commission shall have adopted the master plan of the municipality or of one or more major sections or districts thereof, no street, square, park, or other public way, ground…

Created Pursuant to Section 11-52-3. (a) The governing body of any Class 3 municipality may determine by ordinance that any planning commission of the municipality created pursuant to the provisions of Section 11-52-3 shall consist of 12 members: Namely, the mayor, or at the disc…

(a) The governing body of any Class 5 municipality may determine by ordinance that any planning commission of the municipality created pursuant to the provisions of Section 11-52-3, shall consist of nine members: Namely, eight members appointed by the governing body representing …

Having City Manager, Mayor Commission Form of Government. (a) When used in this section, the words municipality, municipalities, mayor, and council shall have the meanings as provided for in Section 11-52-1. (b)(1) The council of any Class 5 municipality with a city manager, mayo…

A Class 6 municipality with a council-manager form of government may provide by ordinance for the members of the municipal planning commission, upon the expiration of the current term of office for the current members, to be appointed by the city council in lieu of appointment in…

(a) The governing body of any Class 6 municipality may determine by ordinance that the planning commission of the municipality, created under authority of Section 11-52-3, shall consist of seven voting members appointed as follows: (1) Six members appointed by the mayor. (2) One …

of Municipal Planning Commission Authorized; Designations of Planning Commissions. (a) Any municipality is hereby authorized and empowered to make, adopt, amend, extend, add to, or carry out a municipal plan as provided in this article and to create by ordinance a planning commis…

Appointment, Terms of Office, Compensation, and Removal of Members; Vacancies. (a) The commission shall consist of nine members: The mayor, or his or her designee, one of the administrative officials of the municipality selected by the mayor, a member of the council to be selecte…

In a Class 2 municipality, two additional members of the municipal planning commission created under Section 11-52-3, shall be appointed by the mayor and shall reside outside the corporate limits of the municipality, but within the territorial jurisdiction of the planning commiss…

Plats; Limits on Exercise of Powers. (a)(1) Except as otherwise provided herein, the planning jurisdiction of any municipal planning commission shall include all land located in the corporate limits of the municipality and all land lying within the police jurisdiction of the muni…

Contents of Regulations; Bond. (a) Except where the county commission is responsible for the regulation of subdivision regulations within the territorial jurisdiction of a municipal planning commission pursuant to Section 11-52-30, the municipal planning commission shall adopt su…

Generally; Legal Effect of Approval of Plan; Powers of Planning Commission as to Subdivision Zoning Generally; Approval or Disapproval of Plat by Committee of Planning Commission in Certain Cities. THIS SECTION WAS AMENDED BY ACT 2012-297 IN THE 2012 REGULAR SESSION, EFFECTIVE OC…

Prior to Approval of Plat. (a) Where the regulation of a subdivision development is the responsibility of the municipal planning commission, if the owner or agent of the owner of any land located within a subdivision conveys, transfers, or sells any land by reference to or exhibi…

(a) Sections 11-52-1, 11-52-30, 11-52-31, 11-52-32, and 11-52-33 shall not affect any application for development or any subdivision filed prior to October 1, 2012. (b) Additionally, in the event the municipal planning commission lawfully assumes the authority to exercise control…

Major Street Plan Adopted by Planning Commission until Street Accepted, Etc. The municipality shall not accept, lay out, open, improve, grade, pave, curb, or light any street or lay or authorize water mains or sewers or connection to be laid in any street within any portion of te…

Which Major Street Plan Adopted until Street Providing Access to Proposed Building Accepted, Etc. From and after the time when a planning commission shall have adopted a major street plan of the territory within its subdivision jurisdiction or part thereof, no building shall be e…

Controlled Under Section 11-52-31 Exclusive; Status of Other Existing Platting or Subdivision Statutes. Repealed by Act 2012-297, §4, effective October 1, 2012. History: (Acts 1935, No. 534, p. 1126; Code 1940, T. 37, §803.)

Meetings; Adoption of Rules of Procedure; Maintenance of Record of Resolutions, Transactions, Etc. The commission shall elect its chairman from among the appointed members and create and fill such other of its offices as it may determine. The term of office of the chairman shall …

Contracts with Consultants, Etc.; Expenditure of Funds. (a) The commission may appoint such employees as it may deem necessary for its work, whose appointment, promotion, demotion, and removal shall be subject to the same provisions of law as govern other corresponding civil empl…

Between Planning Commission and Landowners as to Releases of Claims for Damages or Compensation for Reservations; Abandonment of Reservations. Any municipal planning commission is empowered, after it shall have adopted a major street plan of the territory within its subdivision j…

Hearing Upon Claims for Compensation for Reservations; Establishment of Amount of Compensation by Board of Appraisers; Liability of Municipality to Property Owners for Expenses Upon Abandonment of Reservation. In the resolution of adoption of a plat the council shall appoint a bo…

Report and of Period for Filing Objections Thereto; Meeting of Board of Appraisers as to Objections and Transmittal of Report to Council; Approval or Disapproval of Report by Council; Payment of Compensation to Property Owners Generally; Effect of Failure of Council to Approve Re…

Within 20 days after the approval of any such report by the council, any person dissatisfied with the award of compensation therein contained may file with the clerk of the council notice of appeal to the court of the county in which the appellant’s land is located having jurisdi…

Thereof; Compensation Not to Be Paid or Recovered for Taking of or Injury to Buildings, Etc., Erected on Lands During Reservation Period. The reservation of a street location as provided in Section 11-52-50 shall not be deemed to prohibit or impair in any respect the use of the r…