Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-1-37
Ratification of Certain Municipal or County Elections as to Levy of Special Taxes
Every election heretofore held in any municipality or in any county on the question of the levy of a special tax for any purpose under the Constitution of Alabama, including any amendment thereto, at which election a majority of the votes cast were in favor of the levy of the said tax but which election was irregular by reason of failure prior to the holding of the election to give notice thereof in a newspaper or by posting in the manner or for the time required by any statute applicable to the election, or because of the failure to comply with any other statutory requirement applicable to the election, or because of any other irregularity with respect to the holding of the election or canvassing and recording the results thereof, shall be and every such election is hereby ratified and confirmed and given effect in all respects as if all provisions of law relating to such election had been duly and legally complied with, and the said tax may be levied and collected pursuant to the authorization purported to have been granted at such election; provided, that this section shall not apply to any election which, prior to July 1, 1998, has been held invalid by the Supreme Court of Alabama or by final judgment of the circuit court in the county in which the election was held and from which judgment an appeal was not taken to the Supreme Court of Alabama within the time provided by law for the taking of such appeals or to any election the validity of which is an issue in any pending civil action commenced prior to July 1, 1998.
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In this chapter (40 sections)
- 40-1-9 · Equalization of Taxation of State and National Banks
- 40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
- 40-1-13 · Defense of Actions Involving Revenue Laws
- 40-1-14 · Payment of Court Costs
- 40-1-15 · Execution Sufficient Warrant for Levy
- 40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
- 40-1-17 · Judgment on Verdict in Favor of State Against Officers
- 40-1-18 · Falsely Returning List of Taxpayer as Sworn To
- 40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
- 40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
- 40-1-21 · Access to Books and Records of Revenue Officers
- 40-1-22 · Penalty for Officers Who Neglect Duty
- 40-1-23 · Liability of Officers for Conversion
- 40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
- 40-1-25 · Dealing in State Securities
- 40-1-26 · Falsely and Fraudulently Procuring State Warrants
- 40-1-27 · Payment of Taxes by Lienors
- 40-1-28 · Impeachment of Officers
- 40-1-29 · Form of Notices to Taxpayers
- 40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
- 40-1-31 · Distribution of Revenues Collected
- 40-1-31.1 · Disposition of Certain Fees
- 40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
- 40-1-32.1 · Education Trust Fund Proration Prevention Act
- 40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
- 40-1-37 · Ratification of Certain Municipal or County Elections as to…
- 40-1-38 · Trial Tax
- 40-1-39 · Prompt Returns, Reports, Payments, and Settlements
- 40-1-40 · Actions Against Officers
- 40-1-41 · Correction of Settlements of Assessors
- 40-1-42 · Overpayments into State Treasury
- 40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
- 40-1-44 · Interest on Delinquent Taxes and Overpayments
- 40-1-45 · Timely Mailing Treated as Timely Filing and Paying
- 40-1-46 · Payment to Certain Certified Appraisers, Mappers, or Tax…
- 40-1-47 · Investment of Ad Valorem Taxes
- 40-1-48 · Investment of Ad Valorem Taxes - Use of Special Funds
- 40-1-49 · Suspension of Collection When Costs Exceed Amounts Collected
- 40-1-50 · Reporting Requirements of State Agencies Administering…
- 40-1-51 · Requirements for Tax Credit Legislation; Taxpayer Reporting…