Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-7-96
Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim
The issuance of warrants and any interest coupons applicable thereto, pursuant to the provisions of this division and in accordance with the authorization of the governing body of the county issuing such warrants, shall be deemed to constitute an audit and allowance by such governing body of a claim, in the aggregate principal amount of such warrants and interest coupons, against the county and against any tax proceeds and any revenues or funds, or any thereof, pledged for payment of such warrants pursuant to the provisions of this division. No proof of registration or other audit or allowance of such claim shall be required, and such warrants and interest coupons shall, from and after the date of their lawful issuance, be deemed to be allowed claims against the county by which they were issued and against any tax proceeds, revenues and funds, or any of them, so pledged thereof.
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In this chapter (40 sections)
- 40-7-43 · Duties of Assessor When He Has Reason to Believe Property May…
- 40-7-44 · Assessment Against Auctioneers
- 40-7-45 · Appeals - Right; Time
- 40-7-46 · Appeals - Notice
- 40-7-47 · Appeals - Trial
- 40-7-48 · Appeals - Judgment of Revaluation
- 40-7-49 · Rules and Regulations
- 40-7-50 · Voluntary Check-Off Designation for Alabama Association of…
- 40-7-55 · Short Form Tax Return; Itemized Listings
- 40-7-56 · Optional Personal Property Assessment Link
- 40-7-57 · Filing Returns; Penalites and Interest
- 40-7-58 · Design and Operation of System; Advisory Committee
- 40-7-59 · Alternative Systems
- 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
- 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
- 40-7-62 · Property Appraised at Fair and Reasonable Market Value; Basis…
- 40-7-63 · Time for Completion of Appraisal
- 40-7-64 · Department to Prescribe Procedures, Standards, Forms,…
- 40-7-65 · Employment of Appraisal Firms as Consultants; Firms or…
- 40-7-66 · Consultations with County Governing Bodies and Tax Assessors;…
- 40-7-67 · Department May Act When County Fails to Comply; Personnel;…
- 40-7-68 · Cost of Program for Equalization of Ad Valorem Taxes to Be…
- 40-7-69 · Authority to Issue Revenue Bonds to Finance Program
- 40-7-70 · Annual Appropriation to Department; Establishment of Fund to…
- 40-7-71 · Department to Certify That County Property Appraised at Fair…
- 40-7-72 · Additional Appropriations
- 40-7-73 · Avoidance or Frustration of Provisions or Intent of Article
- 40-7-74 · Administration of Program
- 40-7-75 · Reappraisal of Taxable Property in Marshall County
- 40-7-90 · Definitions
- 40-7-91 · Legislative Intent
- 40-7-92 · Authorization to Issue Warrants
- 40-7-93 · Special Pledges for Payment
- 40-7-94 · Authorization to Issue Refunding Warrants
- 40-7-95 · Warrants to Be Legal Investments for Trust Funds
- 40-7-96 · Issuance of Warrants Deemed to Constitute Audit and Allowance…
- 40-7-97 · Conflicts with Other Laws
- 40-7-98 · Payment of Pro Rata Shares of Principal of and Interest on…
- 40-7-99 · Warrants Exempt from Laws Relative to Usury, Interest, Etc
- 40-7-100 · Division Supplemental to Division 1 of This Article