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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 1 - General Provisions.
Section 40-1-2 - Lien for Taxes - Generally.
Section 40-1-3 - Lien for Taxes - Date of Lien.
Section 40-1-4 - Lien for Taxes - Preferred Claim.
Section 40-1-5 - Reports; Remitting of Payments.
Section 40-1-7 - Liability of Agents for Taxes.
Section 40-1-8 - Liability of Receivers and Trustees.
Section 40-1-9 - Equalization of Taxation of State and National Banks.
Section 40-1-10 - Duty of Salaried Officers as to Disposition of Fees Collected.
Section 40-1-13 - Defense of Actions Involving Revenue Laws.
Section 40-1-14 - Payment of Court Costs.
Section 40-1-15 - Execution Sufficient Warrant for Levy.
Section 40-1-16 - Copies of Books, Records, Papers, etc., Admitted in Evidence.
Section 40-1-17 - Judgment on Verdict in Favor of State Against Officers.
Section 40-1-18 - Falsely Returning List of Taxpayer as Sworn To.
Section 40-1-19 - Bank Officer Failing to Make, Swear To, and Deliver Required Statements.
Section 40-1-20 - Taxing Authorities Acting as Attorney for Taxpayer.
Section 40-1-21 - Access to Books and Records of Revenue Officers.
Section 40-1-22 - Penalty for Officers Who Neglect Duty.
Section 40-1-23 - Liability of Officers for Conversion.
Section 40-1-24 - Duty of Sheriff in Selling Property Under Execution, Etc.
Section 40-1-25 - Dealing in State Securities.
Section 40-1-26 - Falsely and Fraudulently Procuring State Warrants.
Section 40-1-27 - Payment of Taxes by Lienors.
Section 40-1-28 - Impeachment of Officers.
Section 40-1-29 - Form of Notices to Taxpayers.
Section 40-1-30 - Notice Required to Be Given by Registered Mail May Be Given by Certified Mail.
Section 40-1-31 - Distribution of Revenues Collected.
Section 40-1-31.1 - Disposition of Certain Fees.
Section 40-1-32.1 - Education Trust Fund Proration Prevention Act.
Section 40-1-35 - Enforcement of Liability for Taxes Imposed by Other States.
Section 40-1-37 - Ratification of Certain Municipal or County Elections as to Levy of Special Taxes.
Section 40-1-39 - Prompt Returns, Reports, Payments, and Settlements.
Section 40-1-40 - Actions Against Officers.
Section 40-1-41 - Correction of Settlements of Assessors.
Section 40-1-42 - Overpayments Into State Treasury.
Section 40-1-44 - Interest on Delinquent Taxes and Overpayments.
Section 40-1-45 - Timely Mailing Treated as Timely Filing and Paying.
Section 40-1-46 - Payment to Certain Certified Appraisers, Mappers, or Tax Administrators.
Section 40-1-47 - Investment of Ad Valorem Taxes.
Section 40-1-48 - Investment of Ad Valorem Taxes - Use of Special Funds.
Section 40-1-49 - Suspension of Collection When Costs Exceed Amounts Collected.
Section 40-1-50 - Reporting Requirements of State Agencies Administering Economic Tax Incentives.