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Property taxes are levied by either state government or local civic bodies. Property tax or 'house tax' is a local tax on buildings, along with appurtenant land. It is imposed on the Possessor (not the custodian of property as per 1978, 44th amendment of the constitution). It resembles the US-type wealth tax and differs from the excise-type UK ...
For Alabama counties supporting Donald Trump in 2016, it was the fourth narrowest margin, and in 2020 the third-narrowest after Conecuh and Barbour. The governing body of the county is a commission. The commission is responsible for levying the county tax, establish, maintain, and discontinue county roads and bridges.
Composition of state and local tax revenues by sales taxes (brown), property taxes (white), licenses and other fees (grey), individual and corporate income taxes (green) in 2007. Determining the value of property is a critical aspect of property taxation, as such value determines the amount of tax due.
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The state of Alabama sales tax was 4% at the time and Jefferson County's was 2% in total. Some municipal sales taxes reach 4%. [citation needed] On March 16, 2011, the Alabama Supreme Court ruled that Jefferson County's 2009 occupational tax law was passed unconstitutionally.
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