Alabama Code > Title 6 > Chapter 10 – Exemptions


Article 1	Exemptions From Levy and Sale Under Process	6-10-1 – 6-10-43
Article 2	Exemptions from Administration and Payment of Debts	6-10-67 – 6-10-107
Article 3	Waiver of Right to Exemptions	6-10-120 – 6-10-126

Terms Used In Alabama Code > Title 6 > Chapter 10 - Exemptions

ABLE PROGRAM: The Achieving a Better Life Experience Program established pursuant to this chapter and defined in Section 529A of the Internal Revenue Code of 1986, as amended, or other applicable federal law, to assist individuals and families to save private funds to support individuals with disabilities to maintain health, independence, and quality of life. See Alabama Code 16-33C-3
ABLE SAVINGS ACCOUNT: An individual ABLE trust fund account established by a contributor pursuant to this chapter to apply distributions from the account toward qualified disability expenses for an eligible designated beneficiary, both terms as defined in Section 529A of the Internal Revenue Code of 1986, as amended, or other applicable federal law. See Alabama Code 16-33C-3
ABLE TRUST FUND: The fiduciary trust fund established pursuant to this chapter comprised of separate and segregated ABLE savings accounts as established by savings agreements. See Alabama Code 16-33C-3
ACES ADMINISTRATIVE FUND: The ACES Administrative Fund created in Section 16-33C-10. See Alabama Code 16-33C-3
ACES PROGRAM: The Alabama Comprehensive Education Savings Program, a qualified tuition program established pursuant to this chapter and as defined in Section 529 of the Internal Revenue Code of 1986, as amended, or other applicable federal law, to assist individuals and families to save funds for the purpose of meeting the qualified higher education expenses of the designated beneficiary, as those terms are defined and used in Section 529 of the Internal Revenue Code of 1986, as amended, or other applicable federal law. See Alabama Code 16-33C-3
ACES SAVINGS ACCOUNT: An individual ACES account held in the ACES Trust Fund established by a contributor pursuant to this chapter in order to apply distributions from the account toward qualified higher education expenses for an eligible designated beneficiary, as those terms are defined in Section 529 of the Internal Revenue Code of 1986, as amended, or other applicable federal law. See Alabama Code 16-33C-3
ACES TRUST FUND: The fiduciary trust fund created in Section 16-33C-10. See Alabama Code 16-33C-3
ache: The Alabama Commission on Higher Education. See Alabama Code 16-33A-1
ache: The Alabama Commission on Higher Education. See Alabama Code 16-33B-1
AD VALOREM TAX: Those real and personal property ad valorem taxes collected by the county tax collector, the director of revenue of the county, or revenue commissioner, if any, for the county, but shall exclude all ad valorem taxes collected for the State of Alabama and all boards of education, municipalities, fire districts, or other entities located in the county. See Alabama Code 11-32-2
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
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.
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
agreement: Any agreement between a wholesaler and a supplier, whether oral or written, whereby a wholesaler is granted the right to purchase and sell a brand or brands of beer sold by a supplier. See Alabama Code 28-9-2
ALABAMA RESIDENT: A person who has been domiciled in the State of Alabama for a period of at least 12 consecutive months immediately preceding application for a grant under the Alabama Student Grant Program. See Alabama Code 16-33A-1
ALCOHOLIC BEVERAGES: Any alcoholic, spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes, which contain one-half of one percent or more of alcohol by volume, and shall include liquor, beer, and wine. See Alabama Code 28-3-1
ANCILLARY BUSINESS: A business owned by a wholesaler, by a substantial stockholder of a wholesaler, or by a substantial partner of a wholesaler the primary business of which is directly related to the transporting, storing, or marketing of the brand or brands of beer of a supplier with whom the wholesaler has an agreement; or a business owned by a wholesaler, a substantial stockholder of a wholesaler or a substantial partner of a wholesaler which recycles empty beverage containers. See Alabama Code 28-9-2
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
applicant: A natural person who files a written application with the governing body of any county to which this chapter applies and with a municipality in the county, all in accordance with Section 11-32-3. See Alabama Code 11-32-2
Appraisal: A determination of property value.
APPROPRIATED FUNDS: Net TVA payments to the extent such payments are pledged and appropriated to the authority pursuant to Section 41-10-550. See Alabama Code 41-10-541
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
APPROVED INSTITUTION: Any independent nonprofit postsecondary institution of higher learning located in the State of Alabama which is accredited by the Commission on Colleges of the Southern Association of Colleges and Schools, any independent nonprofit postsecondary institution of higher learning whose credits are accepted by at least three other institutions which are accredited by the Commission on Colleges of the Southern Association of Colleges and Schools, or any independent postsecondary institution of higher learning with a permanent facility offering classroom instruction located in Montgomery County, Alabama, which has been incorporated and in continuous operation for over 50 years and which has been accredited for over 10 years by the Commission on Colleges of the Southern Association of Colleges and Schools, prior to July 1, 2010. See Alabama Code 16-33A-1
APPROVED LENDER: Any eligible institution, or any bank, trust company, savings and loan association, credit union, pension fund, or insurance company, whose primary consumer credit function is not the making of insured student loans and which is examined and supervised by the appropriate state or federal regulatory agency or any other institution or agency defined as an eligible lender in accordance with the Federal Student Loan Law. See Alabama Code 16-33B-1
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
association: Includes, but is not limited to, an unincorporated nonprofit association as defined in Chapter 17 and an unincorporated professional association as defined in Article 1 of Chapter 30. See Alabama Code 10A-1-1.03
association: The Coosa County Association of Volunteer Fire Departments. See Alabama Code 45-19-141.02
association: A partnership, limited partnership, or any form of unincorporated enterprise owned by two or more persons. See Alabama Code 28-3-1
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
authority: The public corporation organized pursuant to the provisions of this article. See Alabama Code 41-10-20
authority: The public corporation organized pursuant to this division. See Alabama Code 41-10-541
authority: The public corporation organized pursuant to this chapter, which shall be an agency of the state but shall not be a political subdivision of the state. See Alabama Code 11-32-2
AUTHORITY GUARANTY: An agreement of the authority pursuant to which the payment of debt service referable to bonds, notes, or other evidences of indebtedness of a development agency is guaranteed by the authority. See Alabama Code 41-10-541
AUTHORITY OBLIGATIONS: Bonds of the authority and authority guaranties. See Alabama Code 41-10-541
AUTHORITY-GUARANTEED OBLIGATIONS: Bonds, notes, or other evidences of indebtedness of a development agency that are issued solely for the purpose in financing a project and that are guaranteed, in whole or in part, by an authority guaranty. See Alabama Code 41-10-541
AUTHORIZING AMENDMENT: Amendment No. See Alabama Code 45-19-141.02
AUTHORIZING COUNTY: Any county the governing body of which shall have adopted an authorizing resolution, even if the population of the county should fall below 600,000. See Alabama Code 11-32-2
AUTHORIZING MUNICIPALITY: Any municipality the governing body of which shall have adopted an authorizing resolution. See Alabama Code 11-32-2
AUTHORIZING RESOLUTION: A resolution, adopted by the governing body of any county to which this chapter applies or by a municipality in the county, all in accordance with Section 11-32-3. See Alabama Code 11-32-2
Balanced budget: A budget in which receipts equal outlays.
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Bequest: Property gifted by will.
board: The Alcoholic Beverage Control Board. See Alabama Code 28-3-1
board: The State Board of Agriculture and Industries of the State of Alabama. See Alabama Code 2-15-20
board: The Board of Directors of an authority. See Alabama Code 11-32-2
bonds: The bonds issued under the provisions of this article. See Alabama Code 41-10-20
bonds: Bonds of the authority issued for any authorized purpose. See Alabama Code 41-10-541
bonds: Bonds, notes, warrants, certificates, and other obligations representing an obligation to pay money. See Alabama Code 11-32-2
brand: Any recorded identification mark applied to any position on the hide of livestock by means of heat, acid, or a chemical, except numbers used to keep production records or record of age. See Alabama Code 2-15-20
business: A commercial or industrial establishment such as a store or factory, including any endeavor engaged in the buying or selling of commodities or services or involving a trade or the patronage of customers. See Alabama Code 45-19-141.02
Chambers: A judge's office.
Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
code: The Code of Alabama 1975, as amended. See Alabama Code 45-19-141.02
commission: The Coosa County Commission or other governing body of the county. See Alabama Code 45-19-141.02
commissioner: The Commissioner of Agriculture and Industries of the State of Alabama. See Alabama Code 2-15-20
Conference committee: A temporary, ad hoc panel composed of conferees from both chamber of a legislature which is formed for the purpose of reconciling differences in legislation that has passed both chambers. Conference committees are usually convened to resolve bicameral differences on major and controversial legislation.
container: The single bottle, can, keg, bag, or other receptacle, not a carton, in which alcoholic beverages are originally packaged for the market by the manufacturer or importer and from which the alcoholic beverage is consumed by or dispensed to the public. See Alabama Code 28-3-1
Continuance: Putting off of a hearing ot trial until a later time.
contributor: Any person who contributes money to an ACES Program savings account or an ABLE Program savings account established pursuant to this chapter on behalf of a designated beneficiary and who is listed as the owner of the savings account. See Alabama Code 16-33C-3
Conviction: A judgement of guilt against a criminal defendant.
corporation: Includes a domestic or foreign business corporation, including a benefit corporation, as defined in Chapter 2A, a domestic or foreign nonprofit corporation as defined in Chapter 3, a domestic or foreign professional corporation as defined in Chapter 4, and those entities specified in Chapter 20 as corporate. See Alabama Code 10A-1-1.03
costs: When used with reference to or in connection with any public facility or any portion thereof, include all or any part of the cost of acquiring, constructing, altering, enlarging, extending, reconstructing, or remodeling such public facility, including the cost of all lands, structures, real or personal property, rights, rights-of-way, franchises, easements, permits, licenses, and interests acquired or used for, in connection with or with respect to such public facility, the cost of demolishing or removing any buildings or structures on land so acquired, including the cost of acquiring land to which such buildings or structures may be moved, the cost of all machinery, equipment, furniture, furnishings, and fixtures acquired or used for, in connection with or with respect to such public facility, the cost of architectural, engineering, financial, and legal services incurred in connection with the acquisition or construction of all or any part of such public facility and the financing thereof, including the expenses of preparing plans, specifications, surveys, and studies to determine the financial or engineering feasibility of such public facility, the cost of selling bonds, notes, warrants, or other debt instruments issued to finance such public facility or to refund debt previously incurred for such purpose, including underwriters' commissions and discounts, printing costs, fees of rating services, fees and disbursements of attorneys, accountants, financial advisors and other consultants, fees and disbursements of trustees and escrow agents, and other incidental expenses, the costs of insurance, letters of credit or other third party commitments for the payment of such bonds, notes, warrants, or other debt instruments obtained in order to enhance the marketability thereof, capitalized interest on money borrowed to pay the costs of such public facility prior to, during and for a period of not exceeding six months following the estimated completion of the acquisition or construction of such public facility, amounts used to fund reserves for the payment of debt service, repair and replacement costs and operating expenses, and such other expenses as may be incident to the acquisition, construction, and financing of such public facility and the placement thereof in operation. See Alabama Code 11-28-1.1
county: Coosa County. See Alabama Code 45-19-141.02
county: A political subdivision of the state created by statute to aid in the administration of government. See Alabama Code 11-24-1
county: Any county in the State of Alabama. See Alabama Code 11-28-1.1
county: Any county in the state. See Alabama Code 11-32-2
COUNTY COMMISSION: The chief administrative or legislative body of the county. See Alabama Code 11-24-1
court: The designated court, and if none, the circuit court specifically set forth in this title, and if none, any other court having jurisdiction in a case. See Alabama Code 10A-1-1.03
Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
Cross examine: Questioning of a witness by the attorney for the other side.
DEBT SERVICE: The principal of and interest (and premium, if any) on an obligation (including, without limitation, any principal required to be paid prior to its stated maturity) and any ongoing trustee or paying agent fees or fees of providers of credit enhancement or liquidity facilities. See Alabama Code 41-10-541
Decedent: A deceased person.
Deed: The legal instrument used to transfer title in real property from one person to another.
delivery: The transportation of alcoholic beverages directly from a retail licensee of the board to an individual, pursuant to Section 28-1-4 and Section 28-3A-13. See Alabama Code 28-3-1
department: Any volunteer fire department with which the Coosa County Association of Volunteer Fire Departments may enter into agreements with respect to providing fire protection, fire prevention, and related services and facilities within the county. See Alabama Code 45-19-141.02
department: The State Department of Revenue. See Alabama Code 45-19-244
department: The Department of Agriculture and Industries of the State of Alabama. See Alabama Code 2-15-20
DESIGNATED BENEFICIARY: The eligible individual named as the beneficiary of an ABLE savings account, ACES savings account, or PACT contract established pursuant to this chapter. See Alabama Code 16-33C-3
DESIGNATED MEMBER: The spouse, child, grandchild, parent, brother or sister of a deceased individual who owned an interest, including a controlling interest, in a wholesaler; or any person who inherits the deceased individual's ownership interest in the wholesaler under the terms of the deceased individual's will, or under the laws of intestate succession of this state; or any person who or entity which has otherwise, by designation in writing by the deceased individual, succeeded the deceased individual in the wholesaler's business, or has succeeded to the deceased individual's ownership interest in the wholesaler pursuant to a written contract or instrument; and also includes the appointed and qualified personal representative and the testamentary trustee of a deceased individual owning an ownership interest in a wholesaler. See Alabama Code 28-9-2
DEVELOPMENT AGENCY: A county, municipality, or industrial development authority organized under Chapter 92A of Title 11; an industrial development board organized under Article 4, Chapter 54 of Title 11, or the State Industrial Development Authority. See Alabama Code 41-10-541
Devise: To gift property by will.
director: The Director of the Alabama Small Business Office of Advocacy. See Alabama Code 41-29-221
director: A member of the board. See Alabama Code 11-32-2
directors: The Board of Directors of the Alabama Incentives Financing Authority. See Alabama Code 41-10-541
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
district: A fire fighting district established by the Coosa County Association of Volunteer Fire Departments. See Alabama Code 45-19-141.02
division: The Business Development Division of the Department of Commerce. See Alabama Code 41-29-221
Donor: The person who makes a gift.
drug: shall include barbiturates, central nervous system stimulants, hallucinogenics, and all other drugs to which the narcotic and drug abuse laws of the United States apply. See Alabama Code 16-41-2
dwelling: Any occupied or unoccupied building, structure, or other improvement to real property used or expected to be used as a dwelling for one or more persons, including, specifically, but not limited to, the following:
a. See Alabama Code 45-19-141.02
EARTHEN MATERIALS: Materials covered in this part which include sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, or any combination thereof, but does not include graphite. See Alabama Code 45-19-244
ELIGIBLE INSTITUTION: Any postsecondary educational institution which is approved by the Alabama Commission on Higher Education for the purposes of this program. See Alabama Code 16-33B-1
ELIGIBLE STUDENT: Any applicant for a grant under the Alabama Student Grant Program who:
a. See Alabama Code 16-33A-1
employee: An individual to whom an employer is required to issue a W-2 tax form under federal law. See Alabama Code 28-3-1
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Escrow: Money given to a third party to be held for payment until certain conditions are met.
Executor: A male person named in a will to carry out the decedent
FEDERAL OBLIGATIONS: (i) Direct general obligations of the United States of America or (ii) obligations the payment of the principal of and interest on which is unconditionally and irrevocably guaranteed by the United States of America. See Alabama Code 11-28-1.1
FEDERAL STUDENT LOAN LAW: Title IV of the Federal Higher Education Act of 1965, as amended (enacted by the Congress of the United States of America as Public Law 89-239) providing for a student loan insurance or guaranty program, as said Title IV (presently codified as 20 U. See Alabama Code 16-33B-1
Fiduciary: A trustee, executor, or administrator.
FINANCED PROPERTY: All property whether real, personal, or mixed, the costs of which were or are to be paid or reimbursed in whole or in part with the proceeds of bonds of the authority or the proceeds of authority-guaranteed obligations. See Alabama Code 41-10-541
FINANCING AGREEMENT: Any loan, lease, agreement, grant agreement, financing agreement, credit agreement, security agreement, mortgage, indenture, guaranty agreement, or other type of agreement entered into by the authority in connection with the incurring of authority obligations. See Alabama Code 41-10-541
FIRE PROTECTION FEE: A fee for fire protection and emergency medical services levied by the commission pursuant to the authorizing amendment and this part. See Alabama Code 45-19-141.02
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
FISCAL YEAR: The fiscal year of the state as may from time to time be provided by law. See Alabama Code 11-29-3
FISCAL YEAR: The 12-month period provided for in subsection (c) of Section 11-32-7. See Alabama Code 11-32-2
Forbearance: A means of handling a delinquent loan. A
Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
foreign: With respect to an entity, means governed as to its internal affairs by the laws of a jurisdiction other than this state. See Alabama Code 10A-1-1.03
foreign corporation: as used in this division , shall mean:
(1) Any bank or other corporation now or hereafter organized or existing under the laws of any state of the United States other than this state; and
(2) Any national banking association or other corporation organized under the laws of the United States having its principal place of business in any state of the United States other than this state. See Alabama Code 10A-2A-15.10
Fraud: Intentional deception resulting in injury to another.
FULL-TIME STUDENT: An individual student who meets the criteria established by definitions, rules, and regulations to be established by the ACHE. See Alabama Code 16-33A-1
FULL-TIME STUDENT: A student who is carrying the normal full-time academic workload and is maintaining satisfactory academic progress as defined by the educational institution in which that student is enrolled. See Alabama Code 16-33B-1
fund: The "County Government Capital Improvement Fund. See Alabama Code 11-29-3
FUND CAPITAL: All assets of the "fund. See Alabama Code 11-29-3
FUNDING AGREEMENT: An agreement between the state and the authority under which the state shall agree to make funds available to the authority to be used for the payment, or to enhance the payment, of debt service on bonds issued by the authority; provided (i) such agreement shall have an initial term from the date of execution thereof through the September 30 immediately succeeding the date of execution, and shall be subject to renewal, at the sole option of the state, for successive terms of twelve (12) months each, each such term to coincide with the fiscal year of the state beginning on October 1 and continuing until and including the next succeeding September 30, and (ii) any obligation on the part of the state to pay amounts required to be paid during any fiscal year of the state under such agreement shall constitute a limited obligation of the state payable solely out of the revenues and receipts appropriated to and received by the state during the fiscal year of the state during which any such amount is to be payable. See Alabama Code 41-10-541
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
GOOD FAITH: Honesty in fact and the observance of reasonable commercial standards of fair dealing in the trade, as defined in and interpreted under the Uniform Commercial Code, Section 7-2-103. See Alabama Code 28-9-2
GOVERNING BODY: With respect to a county, its county commissioners, board of revenue, or other like governing body and with respect to a municipality, its city or town council, board of commissioners, or other like governing body. See Alabama Code 11-32-2
grant: A monetary award under the Alabama Student Grant Program to an approved institution on behalf of and to the credit of an eligible student pursuant to this chapter. See Alabama Code 16-33A-1
HALF-TIME STUDENT: A student who is carrying at least one half of the normal full-time academic workload as determined by the educational institution in which that student is enrolled. See Alabama Code 16-33B-1
Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
incorporators: The persons forming a public corporation organized pursuant to this chapter. See Alabama Code 11-32-2
Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
INDUSTRIAL OR RESEARCH ENTERPRISE: Any trade or business described in 1987 Standard Industrial Classification Major Groups 20 to 39, inclusive, 50 and 51, Industrial Group Number 737, and Industry Numbers 8731, 8733, and 8734, as set forth in the Standard Industrial Classification Manual published by the United States Government Office of Management and Budget, and includes such trades and businesses as may be hereafter reclassified in any subsequent publication of the Standard Industrial Classification Manual. See Alabama Code 41-10-541
Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
INSTITUTIONAL RELATED EXPENSES: Nonsectarian educational expenses, including, but not limited to, tuition, mandatory fees, room and board, transportation, books and supplies, and other incidental nonsectarian education expenses anticipated by an eligible student. See Alabama Code 16-33A-1
Inter vivos: Transfer of property from one living person to another living person.
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
JUDGE OF PROBATE: The Judge of Probate of Coosa County. See Alabama Code 45-19-141.02
Juror: A person who is on the jury.
LABOR UNION: An organization in which employees participate for the purpose of dealing with one or more employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work. See Alabama Code 11-32-2
law: Unless the context requires otherwise, both statutory and common law. See Alabama Code 10A-1-1.03
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
legislature: The Legislature of Alabama. See Alabama Code 16-33C-3
Lien: A claim against real or personal property in satisfaction of a debt.
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
livestock: Cattle, swine, sheep, goats, equine or equidae, ratites, and poultry. See Alabama Code 2-15-20
LIVESTOCK HIDE DEALER: Any dealer who buys hides of livestock. See Alabama Code 2-15-20
LIVESTOCK MARKET: A place where a person assembles livestock for public sale, if the person is required to procure a license or permit from the state Department of Agriculture and Industries to operate the market. See Alabama Code 2-15-20
MAINTENANCE FUND: A fund established by resolution of the directors for the purpose of holding amounts directed by resolution of the authority to be maintained and used to pay the costs and expenses of acquiring, operating, and maintaining any project or other property owned, acquired or operated by the authority and to pay any other costs, expenses or obligations of the authority. See Alabama Code 41-10-541
Majority leader: see Floor Leaders
manufacturer: Any person, association, or corporation engaged in the producing, bottling, manufacturing, distilling, rectifying, or compounding of alcoholic beverages, liquor, beer, or wine in this state or for sale or distribution in this state or to the board or to a licensee of the board. See Alabama Code 28-3-1
METROPOLITAN PLANNING ORGANIZATION: The forum for cooperative transportation decision making for a metropolitan planning area pursuant to 23 U. See Alabama Code 11-32-2
minor: Any person under 21 years of age; provided, however, in the event Section 28-1-5, shall be repealed or otherwise shall be no longer in effect, thereafter the provisions of Section 26-1-1, shall govern. See Alabama Code 28-3-1
Minority leader: See Floor Leaders
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
municipality: An incorporated city or town. See Alabama Code 45-19-141.02
municipality: An incorporated city or town of this state. See Alabama Code 11-32-2
NET TVA PAYMENTS: With respect to any fiscal year of the state, the in-lieu-of-taxes payments made by the Tennessee Valley Authority to and retained by the state during such fiscal year after distributions made pursuant to Section 40-28-2 and after compliance with Section 41-9-783. See Alabama Code 41-10-541
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
office: The Alabama Small Business Office of Advocacy. See Alabama Code 41-29-221
officer: An individual elected, appointed, or designated as an officer of an entity by the entity's governing authority or under the entity's governing documents. See Alabama Code 10A-1-1.03
Oversight: Committee review of the activities of a Federal agency or program.
owner: A person owning one or more dwellings or businesses. See Alabama Code 45-19-141.02
PACT ADMINISTRATIVE FUND: The PACT Administrative Fund created in subsection (c) of Section 16-33C-6. See Alabama Code 16-33C-3
PACT BOARD: The board of directors and trustees of the PACT Trust Fund. See Alabama Code 16-33C-3
PACT CONTRACT: A contract entered into by the board and a participant in the PACT Program. See Alabama Code 16-33C-3
PACT PROGRAM: The Alabama Prepaid Affordable College Tuition Program created in subsection (a) of Section 16-33C-6. See Alabama Code 16-33C-3
PACT TRUST FUND: The fiduciary trust fund created in subsection (b) of Section 16-33C-6. See Alabama Code 16-33C-3
paratransit: Comparable transportation service required by the Americans with Disabilities Act for individuals who are unable to use fixed route transportation systems. See Alabama Code 11-32-2
PART-TIME STUDENT: An individual student who meets all qualifications as an eligible student and who meets the further criteria to be established by the ACHE. See Alabama Code 16-33A-1
PARTICIPATING MUNICIPALITY: A municipality in an authorizing county, other than the principal municipality, which is then providing funds for the authority, pursuant to resolution, contract, or otherwise. See Alabama Code 11-32-2
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
person: An individual, a partnership, a corporation or two or more individuals having a joint or common interest. See Alabama Code 2-1-1
person: Any individual, firm, partnership, corporation, association, or any combination thereof. See Alabama Code 45-19-244
person: Every natural person, association, or corporation. See Alabama Code 28-3-1
person: An individual, including the estate of an incompetent or deceased individual, or an entity, whether created by the laws of this state or another state or foreign country, including, without limitation, a general partnership, limited liability partnership, limited partnership, limited liability limited partnership, limited liability company, corporation, professional corporation, nonprofit corporation, professional association, trustee, personal representative, fiduciary, as defined in Section 19-3-150 or person performing in any similar capacity, business trust, estate, trust, association, joint venture, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Alabama Code 10A-1-1.03
person: Unless limited to a natural person by the context in which it is used, includes a private firm, a private association, a public or private corporation, a municipality, a county, or an agency, department, or instrumentality of the state or of a county or municipality. See Alabama Code 41-10-541
person: Any individual, partnership, corporation, or association. See Alabama Code 2-15-20
person: Unless limited to a natural person by the context in which it is used, includes a public or private corporation, municipality, county, or an agency, department, or instrumentality of the state or of a county or municipality. See Alabama Code 11-32-2
Plaintiff: The person who files the complaint in a civil lawsuit.
plan: The Wallace-Folsom Savings Investment Plan established pursuant to this chapter that consists of the PACT Program, the ACES Program, and the ABLE Program. See Alabama Code 16-33C-3
PLEDGED FUNDS: When used with reference to any warrants issued by any county pursuant to the provisions of this chapter, any taxes, revenues, or other funds pledged pursuant to Section 11-28-3 for the payment of the principal of and interest on such warrants, irrespective of whether such warrants constitute general obligations of such county or limited obligations payable solely from the taxes, revenues, or other funds so pledged. See Alabama Code 11-28-1.1
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
PRINCIPAL MUNICIPALITY: The municipality in an authorizing county having the largest population in the authorizing county according to the last or any subsequent federal decennial census. See Alabama Code 11-32-2
PRINCIPAL OFFICE: The place at which the certificate of incorporation and amendments to the certificate of incorporation, the bylaws, and the minutes of proceedings of the board are kept. See Alabama Code 11-32-2
Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
producer: Any person engaging in the business of severing sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the soil within Coosa County. See Alabama Code 45-19-244
program: The Alabama Student Grant Program, including the administration thereof. See Alabama Code 16-33A-1
project: Any land, building, or other improvement, and all real and personal properties deemed necessary or useful in connection therewith, whether or not now in existence, that are or are to be located in the state and that have been or are to be acquired, constructed, expanded, or installed for use (i) by an industrial or research enterprise, (ii) by a manufacturing, aviation or transportation enterprise, (iii) by any enterprise engaged in manufacturing, processing, cultivating or assembling any agricultural or manufactured product, (iv) as a training facility, or (v) by any entity in promoting economic development or the recruitment of industrial, research, manufacturing, aviation or transportation prospects to the state. See Alabama Code 41-10-541
PROJECT COSTS: All costs and expenses incurred by the authority or any person in connection with the acquisition, construction, installation, and equipping of a project, including, without limitation, any of the following:
a. See Alabama Code 41-10-541
property: Real and personal property, and any and all interests in the real and personal property. See Alabama Code 11-32-2
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
PUBLIC FACILITIES: When used with reference to or in connection with any county, any or all of the following facilities which such county may at any time have been or be authorized to acquire, by construction, purchase, or otherwise, pursuant to any laws other than this chapter, or facilities that a municipality may have been or be authorized to acquire, including all land and all easements and other rights or interests in land necessary or desirable for such facilities:
a. See Alabama Code 11-28-1.1
Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
PUBLIC TRANSPORTATION SERVICE: All service involved in the transportation of passengers for hire by means of buses, street railway, elevated railway, subway, underground railroad, light rail, mass transit systems, motor vehicles, or other means of conveyance generally associated with or developed for mass surface or sub-surface transportation of the public, but does not include any service involved in transportation by taxicab, airport limousine, or industrial bus; however, public transportation service does not include aircraft or any air service subject to the Air Carrier Access Act of 1986 or managed by an airport authority of the principal municipality. See Alabama Code 11-32-2
purchaser: Any person acquiring title, outright or conditionally, to any interest in sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof. See Alabama Code 45-19-244
purchaser: A person who is obligated to make contract payments in accordance with a PACT contract entered into pursuant to this chapter. See Alabama Code 16-33C-3
Quorum: The number of legislators that must be present to do business.
REASONABLE QUALIFICATIONS: The standard of the reasonable criteria established and consistently used by the respective supplier for Alabama wholesalers that entered into, continued or renewed an agreement with the supplier during a period of 24 months prior to the proposed transfer of the wholesaler's business, or for Alabama wholesalers who have changed managers or designated managers during a period of 24 months prior to the proposed change in manager or successor manager of the wholesaler's business. See Alabama Code 28-9-2
Recess: A temporary interruption of the legislative business.
REFUNDABLE DEBT: With respect to any county, (i) any debt of such county evidenced by warrants issued pursuant to the provisions of this chapter and (ii) any valid debt of such county that is evidenced by bonds, notes, warrants or other instruments issued pursuant to laws other than this chapter and that was initially incurred to pay the costs of public facilities or to refund debt that, through one or more prior refundings, was initially incurred to pay the costs of public facilities. See Alabama Code 11-28-1.1
REGIONAL PLANNING COMMISSION: The regional organization representing governing bodies of local governments under Act 584 of the 1963 Regular Session (Acts 1963, p. See Alabama Code 11-32-2
Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
RESERVE FUND: Any fund or account established by the authority in which moneys are placed in reserve to be used to pay the principal of or interest on bonds issued by the authority in the event funds pledged for the payment of debt service on such bonds are insufficient to timely satisfy the payment requirements. See Alabama Code 41-10-541
RESIDENT OF ALABAMA: For purposes of this chapter, a resident is a person who attends an eligible institution within the State of Alabama, or who lives in Alabama and attends an eligible institution outside the state, or who obtains a guaranteed student loan from an approved lender. See Alabama Code 16-33B-1
retailer: Any person licensed by the board to engage in the retail sale of any alcoholic beverages to the consumer. See Alabama Code 28-3-1
REVENUE COMMISSIONER: The Revenue Commissioner of Coosa County. See Alabama Code 45-19-141.02
SAVINGS AGREEMENT: An agreement entered into between the Savings Board and a contributor establishing an ACES or ABLE savings account. See Alabama Code 16-33C-3
SAVINGS BOARD: The Board of Directors of the ABLE Program and ACES Program, and trustees of the ABLE Trust Fund and ACES Trust Fund. See Alabama Code 16-33C-3
school: Any primary or secondary public school located in the state. See Alabama Code 16-30B-2
Service of process: The service of writs or summonses to the appropriate party.
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
severing: Mining, stripping, or otherwise taking or removing sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the soil within Coosa County. See Alabama Code 45-19-244
SMALL BUSINESS: A small business, as defined in Section 25-10-3. See Alabama Code 41-29-221
state: The State of Alabama. See Alabama Code 41-10-20
state: The State of Alabama. See Alabama Code 45-19-141.02
state: Includes, when referring to a part of the United States, a state or commonwealth, and its agencies and governmental subdivisions, and a territory or possession, and its agencies and governmental subdivisions, of the United States. See Alabama Code 10A-1-1.03
state: The State of Alabama. See Alabama Code 11-29-3
state: The State of Alabama. See Alabama Code 11-32-2
STATE INDUSTRIAL DEVELOPMENT AUTHORITY: The public corporation created pursuant to Article 2, Chapter 10 of this title, as amended. See Alabama Code 41-10-541
STATE TREASURER: The State Treasurer of Alabama. See Alabama Code 16-33C-3
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
streets: Streets, avenues, boulevards, roads, lanes, alleys, viaducts, and other roads. See Alabama Code 11-24-1
STUDENT LOAN: A loan or extension of credit to an eligible borrower (including without limitation a parent of an eligible borrower) including the promissory note or other written agreement or instrument evidencing such loan or extension of credit in accordance with the applicable requirements of the Federal Student Loan Law. See Alabama Code 16-33B-1
subdivision: The development and division of a lot, tract, or parcel of land into two or more lots, plats, sites, or otherwise for the purpose of establishing or creating a subdivision through the sale, lease, or building development. See Alabama Code 11-24-1
subscription: include a mark when the person cannot write, if his name is written near the mark, and witnessed by a person who writes his own name as a witness, and include with respect to corporate securities facsimile signature placed upon any instrument or writing with intent to execute or authenticate such instrument or writing. See Alabama Code 1-1-1
supplier: A manufacturer or importer of beer licensed by the board. See Alabama Code 28-9-2
tcab: The transit citizens advisory board established herein. See Alabama Code 11-32-2
Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
ton: A short ton of 2,000 pounds. See Alabama Code 45-19-244
Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
TRAINING FACILITY: Any facility to be used for the purpose of providing vocational, technical, or other training for employees or prospective employees of any industry for the manufacturing, processing, cultivating, or assembling of any agricultural or manufactured product. See Alabama Code 41-10-541
TRAINING FACILITY MANAGEMENT FEES: Fees payable to any person as compensation for managing a training facility under a management agreement entered into pursuant to Section 41-10-551, including payments to be made to reimburse such person for the costs of operating and maintaining a training facility. See Alabama Code 41-10-541
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
TRANSIT SYSTEM: Land, plants, systems, facilities, buildings, garages, vehicles of all types, rails, lines, and any combination of any of the following, used or useful or capable of future use in furnishing public transportation service, and all other property deemed necessary or desirable by an authority for use in furnishing public transportation service. See Alabama Code 11-32-2
transporter: Any person transporting sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the place where it is severed or from any other place to any other place, within or without Coosa County. See Alabama Code 45-19-244
TRUST FUND: "The Alabama Trust Fund" created by Amendment Number 450 of the Constitution of Alabama of 1901. See Alabama Code 11-29-3
TRUST INCOME: The net income received by the state, subsequent to the transfer of the initial trust capital by the State Treasurer to the board of trustees of the trust fund, from the investment and reinvestment of all assets of the trust fund, determined in accordance with the provisions of Amendment Number 450 of the Constitution of Alabama of 1901. See Alabama Code 11-29-3
Trustee: A person or institution holding and administering property in trust.
UNDERGRADUATE STUDENT: Any individual student who meets all other qualifications as an eligible student and has not received a baccalaureate degree or its equivalent. See Alabama Code 16-33A-1
User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
Usury: Charging an illegally high interest rate on a loan. ^{Source: OCC}
Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
Venue: The geographical location in which a case is tried.
Verdict: The decision of a petit jury or a judge.
Whips: Assistants to the floor leaders who are also elected by their party conferences. The Majority and Minority Whips (and their assistants) are responsible for mobilizing votes within their parties on major issues. In the absence of a party floor leader, the whip often serves as acting floor leader.
wholesaler: Any person licensed by the board to engage in the sale and distribution of table wine and beer, or either of them, within this state, at wholesale only, to be sold by export or to retail licensees or other wholesale licensees or others within this state lawfully authorized to sell table wine and beer, or either of them, for the purpose of resale only. See Alabama Code 28-3-1
wholesaler: A wholesaler of beer licensed by the board. See Alabama Code 28-9-2
Writ: A formal written command, issued from the court, requiring the performance of a specific act.
Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.