Section 45-51-243.12 – Construction and Application.
Section 45-51-243.12 Construction and application. The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor […]
Section 45-51-242.04 – Redistricting of Council Districts.
Section 45-51-242.04 Redistricting of council districts. Notwithstanding the provisions of any other law, any redistricting of city council districts necessitated by any annexation, herein provided for, shall not occur until after publication of the 1980 Decennial Federal Census. Within six months after the publication the mayor shall submit to the council a recommended plan for […]
Section 45-51-242.20 – Taxation Exemption for Certain Owner-Developers.
Section 45-51-242.20 Taxation exemption for certain owner-developers. (a) The County of Montgomery may henceforth grant county ad valorem tax exemptions for county property taxes to owner-developers who build new commercial or industrial facilities within the downtown business district of the City of Montgomery, as that district is defined by the governing body of the city, […]
Section 45-51-240 – Expense Allowance.
Section 45-51-240 Expense allowance. (a) The members of the Montgomery County Board of Equalization shall each receive an expense allowance of three hundred thirty-three dollars ($330) per month which shall be payable from the monies appropriated to the State Department of Revenue for the various boards of equalization. (b) The allowance herein provided shall be […]
Section 45-51-241 – Consolidation of Unified System.
Section 45-51-241 Consolidation of unified system. (a) Beginning with the next term of office, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Montgomery County. A commissioner shall be elected at the next general election and at the general election […]
Section 45-51-241.01 – Compensation.
Section 45-51-241.01 Compensation. (a) The per annum compensation shall be seventy-eight thousand dollars ($78,000), as adjusted by subsection (c), for the revenue commissioner effective with the beginning of the next term of office. (b) The compensation amount in subsection (a) shall be paid out of the general fund of the Montgomery County Commission in the […]
Section 45-51-241.02 – Transfer of Duties.
Section 45-51-241.02 Transfer of duties. All duties, responsibilities, and liabilities regarding motor vehicle and non-motorized vehicle assessment and ad valorem tax collection heretofore performed by the revenue commissioner shall be transferred to and shall be performed by the judge of probate. (Act 2014-176, p. 508, § 2.)
Section 45-51-242 – Short Title.
Section 45-51-242 Short title. This act shall be known and may be cited as the Greater Montgomery Act. (Acts 1978, No. 386, p. 358, § 1.)
Section 45-51-242.01 – Boundaries of City of Montgomery.
Section 45-51-242.01 Boundaries of City of Montgomery. The boundaries of the City of Montgomery are hereby altered, rearranged, extended, and fixed so as to be as follows: Beginning at the water’s edge on the northeast side of the Alabama River at a point where the half section line running east and west through Section 35, […]
Section 45-51-242.02 – Exemption From Taxation Unless Certain Services Furnished; Annual Assessment.
Section 45-51-242.02 Exemption from taxation unless certain services furnished; annual assessment. Any area which is located within the boundaries of the City of Montgomery, as set out in Section 45-51-242.01, but which was not a part of the City of Montgomery prior to the passage and implementation, as herein provided, of this subpart fixing and […]