Alabama Code > Title 11 > Subtitle 1 > Chapter 10 – Making of Loans in Anticipation of Taxes


§ 11-10-1	Authorized; issuance of certificates evidencing loans; pledge of uncollected taxes to secure repayment
§ 11-10-2	Amount of loans; interest, maturity, renewal, etc.; disposition of proceeds
§ 11-10-3	Registration and payment of certificates
§ 11-10-4	Cancellation of certificates
§ 11-10-5	Certificates exempt from taxation
§ 11-10-6	State and Local Fiscal Assistance Act of 1972

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Deed: The legal instrument used to transfer title in real property from one person to another.
following: means next after. See Alabama Code 1-1-1
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
Probate: Proving a will
property: includes both real and personal property. See Alabama Code 1-1-1
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1