Section 45-39-245.04 – Taxes as Lien on Property.
Section 45-39-245.04 Taxes as lien on property. The taxes as herein levied, together with the interest and penalties imposed by this subpart, shall be a lien upon the property of any person, firm, or corporation due the taxes under this subpart, and all of the provisions of the revenue laws of the State of Alabama […]
Section 45-39-245.05 – Collection by Civil Suit.
Section 45-39-245.05 Collection by civil suit. The taxes herein levied shall constitute a debt due Lauderdale County and the City of Florence, and may be collected by civil suit in addition to the methods provided by law or herein otherwise provided. (Acts 1949, No. 296, p. 426, §6.)
Section 45-39-245.06 – Collection and Enforcement.
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed by the governing body of Lauderdale County as provided in subsection (b), the taxes herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his or her official capacity. All reports required to be made to the […]
Section 45-39-245.07 – Distribution of Funds.
Section 45-39-245.07 Distribution of funds. (a) In the event the provisions of subsection (a) of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, the Judge of Probate of Lauderdale County shall at monthly intervals pay over any monies collected by him or her from such taxes, less his or her expense […]
Section 45-39-245.08 – Taxes in Addition to Other Licenses and Taxes.
Section 45-39-245.08 Taxes in addition to other licenses and taxes. Taxes hereby imposed applicable to Lauderdale County outside of the limits of the City of Florence, shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable hereunder in Lauderdale County, outside the […]
Section 45-39-245.09 – Provisions Governing Time and Manner of Collection.
Section 45-39-245.09 Provisions governing time and manner of collection. In event the taxes herein levied are being collected by and paid to the Judge of Probate of Lauderdale County under this subpart, the taxes herein levied shall be due and collectible at the times and manner and as set out in the aforesaid Act 100 […]
Section 45-39-245.10 – Use of Funds – Outside City of Florence.
Section 45-39-245.10 Use of funds – Outside City of Florence. All revenues arising from the taxes hereby levied applicable to Lauderdale County outside the city limits of the City of Florence shall be used exclusively for public school purposes and solely for capital outlay, construction, and maintenance of the county public schools in Lauderdale County, […]
Section 45-39-245.11 – Use of Funds – City of Florence.
Section 45-39-245.11 Use of funds – City of Florence. All revenues arising from the taxes hereby levied applicable to the City of Florence in Lauderdale County shall be used exclusively for public school purposes in the City of Florence, including capital outlay, construction, and maintenance of city public schools and the payment of teachers’ salaries […]
Section 45-39-245.12 – Reporting Requirements.
Section 45-39-245.12 Reporting requirements. Each taxpayer may comply with this subpart by filing with the Judge of Probate of Lauderdale County, Alabama, a copy of the report made by him or her to the Commissioner of Revenue of the State of Alabama, and paying to the judge of probate the tax due according to the […]
Section 45-39-245 – Privilege or License Tax – Outside City of Florence.
Section 45-39-245 Privilege or license tax – Outside City of Florence. In Lauderdale County, Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account […]