|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
- ALARM MONITORING SERVICE: A service that uses a device located at a residence, place of business, or other fixed premises for both of the following purposes:
a. See Alabama Code 45-16A-20
- Appraisal: A determination of property value.
- Articles of incorporation: include amended and restated articles of incorporation and, in the case of a corporation existing on January 1, 1981, its certificate of incorporation, including any amended certificate, and also include, except where the context otherwise requires, articles of merger. See Alabama Code 45-28A-42.07
- associate: When used to indicate a relationship with:
(A) a domestic or foreign entity or organization for which the person is:
(i) an officer or governing person; or
(ii) a beneficial owner of 10 percent or more of a class of voting ownership interests or similar securities of the entity or organization;
(B) a trust or estate in which the person has a substantial beneficial interest or for which the person serves as trustee or in a similar fiduciary capacity;
(C) the person's spouse or a relative of the person related by consanguinity or affinity within the fifth degree who resides with the person; or
(D) a governing person or an affiliate or officer of the person. See Alabama Code 45-26-231.06
- 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 45-26-231.06
- 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 chapter. See Alabama Code 45-16-81.03
- authority: The Public School and College Authority. See Alabama Code 45-17-80.02
- Authorized shares: means the shares of all classes a domestic or foreign business corporation is authorized to issue. See Alabama Code 45-28A-42.07
- 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.
- Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
- BASELINE DATE: January 1, 2006. See Alabama Code 45-17-80.02
- board: The State Board of Agriculture and Industries of the State of Alabama. See Alabama Code 45-42-243
- bonds: The bonds issued under the provisions of this chapter. See Alabama Code 45-16-81.03
- BRAC IMPACTED AREA: The geographic area within Madison County and the City of Huntsville described by a closed perimeter boundary consisting of Cummings Research Park, East and West, Thornton Research Park, Redstone Gateway EUL Area, and Redstone Arsenal. See Alabama Code 45-17-80.02
- CABLE SERVICE: A service that provides both of the following:
a. See Alabama Code 45-16A-20
- CABLE SYSTEM: A facility, consisting of a set of closed transmission paths and associated signal generation, reception, and control equipment that is designed to provide cable service which includes video programming and which is provided to multiple subscribers within a community, but the term does not include any of the following:
a. See Alabama Code 45-16A-20
- Case law: The law as laid down in cases that have been decided in the decisions of the courts.
- 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.
- Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
- commissioner: The Commissioner of Agriculture and Industries of the State of Alabama. See Alabama Code 45-42-243
- 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.
- Conviction: A judgement of guilt against a criminal defendant.
- cooperative: Includes an employee cooperative as defined in Chapter 11. See Alabama Code 45-26-231.06
- corporation: Includes a domestic or foreign business corporation as defined in Chapter 2, 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 45-26-231.06
- County: means Clay County. See Alabama Code 45-14-243.01
- court: Every court and judge having jurisdiction in a case. See Alabama Code 45-26-231.06
- 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.
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- day: When used in the computation of time excludes the first day and includes the last day of the period so computed, unless the last day is a Saturday, Sunday, or legal holiday, in which event the period runs until the end of the next day that is not a Saturday, a Sunday, or a legal holiday. See Alabama Code 45-26-231.06
- Decedent: A deceased person.
- department: The Alabama State Law Enforcement Agency of this state acting directly or through its duly authorized officers and agents. See Alabama Code 16-36-23
- Dependent: A person dependent for support upon another.
- DETERMINATION DATE: September 30 of the fiscal year in which the Authority obtains certification that the jobs requirements of this chapter have been satisfied. See Alabama Code 45-17-80.02
- director: An individual who serves on the board of directors, by whatever name known, of a foreign or domestic corporation. See Alabama Code 45-26-231.06
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- distribution: A transfer of property, including cash, from an entity to an owner or member of the entity in the owner's or member's capacity as an owner or member. See Alabama Code 45-26-231.06
- domestic: With respect to an entity, that the entity is formed and exists under this title. See Alabama Code 45-26-231.06
- domestic corporation: means a business corporation, which is not a foreign corporation, incorporated under or subject to the provisions of this chapter. See Alabama Code 45-28A-42.07
- Donor: The person who makes a gift.
- Employee: includes an officer but not a director. See Alabama Code 45-28A-42.07
- 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.
- Entity: includes corporation and foreign corporation; nonprofit corporation; for profit and nonprofit association; business trust; estate; partnership; limited liability company; trust; and two or more persons having a joint or common economic interest; and state, United States, and foreign government. See Alabama Code 45-28A-42.07
- entity: A domestic entity or foreign entity. See Alabama Code 45-26-231.06
- 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
- Executive session: A portion of the Senate's daily session in which it considers executive business.
- Executor: A male person named in a will to carry out the decedent
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
- Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
- Felony: A crime carrying a penalty of more than a year in prison.
- 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, that the entity is formed and existing under the laws of a jurisdiction other than this state. See Alabama Code 45-26-231.06
- Fraud: Intentional deception resulting in injury to another.
- 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
- Grantor: The person who establishes a trust and places property into it.
- HEALTH CARE WORKER: Physicians, dentists, nurses, respiratory therapists, phlebotomists, surgical technicians, physician assistants, podiatrist, dialysis technicians, emergency medical technicians, paramedics, ambulance drivers, dental hygienists, dental assistants, students in the healing arts, or any other individual who provides or assists in the provision of medical, dental, or nursing services. See Alabama Code 22-11A-60
- highway: The entire width between the boundary lines of every way publicly maintained when any part thereof is open to the use of the public for purposes of vehicular travel. See Alabama Code 16-36-23
- hiv: Human Immunodeficiency Virus. See Alabama Code 22-11A-50
- HIV INFECTION: Infection with human immunodeficiency virus as determined by antibody tests, culture or other means approved by the State Board of Health. See Alabama Code 22-11A-50
- 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
- Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
- individual: A natural person and the estate of an incompetent or deceased natural person. See Alabama Code 45-26-231.06
- INFECTED HEALTH CARE WORKER: A health care worker infected with HIV, HBV, HCV, or other disease designated by the State Board of Health by a rule adopted pursuant to the Alabama Administrative Procedure Act. See Alabama Code 22-11A-60
- INTERACTIVE COMPUTER SERVICE: Any information service, system, or access software provider that provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides access to the Internet and the systems operated or services offered by libraries or educational institutions. See Alabama Code 45-16A-20
- INTERESTED PARTY: Includes the following parties:
a. See Alabama Code 45-37-171.01
- internet: The international computer network of both federal and non-federal interoperable packet switched data networks. See Alabama Code 45-16A-20
- JUDGE OF PROBATE: The judge of probate of the county in which a domestic entity's certificate of formation is filed, or, with respect to a statement of authority under Chapter 8A, which is to be filed in the real property records of a particular county, the judge of probate of the county in which that statement is filed. See Alabama Code 45-26-231.06
- law: Unless the context requires otherwise, both statutory and common law. See Alabama Code 45-26-231.06
- license: A license, certificate of registration, or other legal authorization. See Alabama Code 45-26-231.06
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- merger: The combination of one or more domestic entities with one or more domestic entities or non-code organizations resulting in:
(A) one or more surviving domestic entities or non-code organizations;
(B) the creation of one or more new domestic entities or non-code organizations, or one or more surviving domestic entities or non-code organizations; or
(C) one or more surviving domestic entities or non-code organizations and the creation of one or more new domestic entities or non-code organizations. See Alabama Code 45-26-231.06
- MINIMUM BID PRICE: The price that equals the Redemption Amount. See Alabama Code 45-37-171.01
- Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
- Month: means the calendar month. See Alabama Code 45-14-243.01
- Mortgagee: The person to whom property is mortgaged and who has loaned the money.
- MOTOR VEHICLE: Every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from overhead trolley wires, but not operated upon rails, except for electric personal assistive mobility devices. See Alabama Code 16-36-23
- MUNICIPAL CODE LIEN: Any lien that has been levied against real property by a Class 2 municipality that is the result of the non-payment of any fine, penalty, abatement cost, or enforcement cost incurred by a Class 2 municipality related to the enforcement of state or local housing and building codes. See Alabama Code 45-37-171.01
- MUNICIPAL CODE LIEN PAYOFF: The principal amount of a municipal code lien, interest accrued at the rate of seven and one-half percent per annum from the date the municipal code lien was filed in the office of the judge of the probate, any fees or costs incurred in the collection of such a lien under this article including, without limitations, the cost of title examinations and publication of notices, and any other penalties allowable under either state law or under an ordinance or resolution enacted by the Class 2 municipality. See Alabama Code 45-37-171.01
- municipality: The incorporated City of Elba. See Alabama Code 45-16A-20
- NONPROFIT CORPORATION: A domestic or foreign nonprofit corporation as defined in Chapter 3. See Alabama Code 45-26-231.06
- oath: includes affirmation. See Alabama Code 30-3D-608
- 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 45-26-231.06
- organization: A corporation, limited partnership, general partnership, limited liability company, business trust, real estate investment trust, joint venture, joint stock company, cooperative, association, bank, insurance company, credit union, savings and loan association, or other organization, regardless of whether the organization is for profit, not for profit, nonprofit, domestic, or foreign. See Alabama Code 45-26-231.06
- Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
- owner: A person, other than a lienholder, having the property in or title to a vehicle. See Alabama Code 16-36-23
- OWNER OCCUPIED: Real property that is lawfully occupied as a principal residence that is any of the following:
a. See Alabama Code 45-37-171.01
- partner: A limited partner or general partner. See Alabama Code 45-26-231.06
- partnership: Includes a general partnership, a limited liability partnership, a foreign limited liability partnership, a limited partnership, a foreign limited partnership, a limited liability limited partnership, and a foreign limited liability limited partnership. See Alabama Code 45-26-231.06
- person: An individual, including the estate of an incompetent or deceased individual, or an organization, 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, 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 45-26-231.06
- person: Every natural person, firm, copartnership, association, or corporation. See Alabama Code 16-36-23
- Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
- Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
- PROFESSIONAL ASSOCIATION: A professional association as defined in Chapter 30. See Alabama Code 45-26-231.06
- PROFESSIONAL SERVICE: Any type of service that may lawfully be performed only pursuant to a license issued by a state court, state regulatory licensing board, or other like agency pursuant to state laws. See Alabama Code 45-26-231.06
- property: Includes all property, whether real, personal, or mixed, or tangible or intangible, or any right or interest therein. See Alabama Code 45-26-231.06
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- REDEMPTION AMOUNT: The sum of a. See Alabama Code 45-37-171.01
- registration: The registration certificate or certificates and registration plates issued under the laws of this state pertaining to the registration of vehicles. See Alabama Code 16-36-23
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- 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.
- Secretary: means the corporate officer to whom the board of directors has delegated responsibility under Section 10A-2-8. See Alabama Code 45-28A-42.07
- SECRETARY OF STATE: The Secretary of State of the State of Alabama. See Alabama Code 45-26-231.06
- Shareholder: means the person in whose name shares are registered in the records of a corporation or the beneficial owner of shares to the extent of the rights granted by a nominee certificate on file with a corporation. See Alabama Code 45-28A-42.07
- Shares: means the units into which the proprietary interests in a corporation are divided. See Alabama Code 45-28A-42.07
- 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 45-26-231.06
- state: A state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or a province of Canada. See Alabama Code 16-36-23
- state: The State of Alabama. See Alabama Code 45-16-81.03
- State sales tax: means the tax imposed by the state sales tax statutes. See Alabama Code 45-14-243.01
- State sales tax statutes: means Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain retail sales tax, and include all statutes, including amendments to those sections, which expressly set forth any exemptions from the computation of the tax levied by those sections and all other statutes which expressly apply to, or purport to affect, the administration of those sections and the incidence and collection of the tax imposed therein. See Alabama Code 45-14-243.01
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
- street: The entire width between boundary lines of every way publicly maintained when any part thereof is open to the use of the public for purposes of vehicular travel. See Alabama Code 16-36-23
- Subpoena: A command to a witness to appear and give testimony.
- subscription: An agreement between a subscriber and an entity, or a written offer made by a subscriber to an entity before or after the entity's formation, in which the subscriber agrees or offers to purchase a specified ownership interest in the entity. See Alabama Code 45-26-231.06
- subsidiary: An entity or organization at least 50 percent of:
(A) the ownership or membership interest of which is owned by a parent entity or parent organization; or
(B) the voting power of which is possessed by a parent entity or parent organization. See Alabama Code 45-26-231.06
- Summons: Another word for subpoena used by the criminal justice system.
- TAX CERTIFICATE HOLDER: Any of the following:
a. See Alabama Code 45-37-171.01
- TAX PAYOFF: Any and all amounts necessary to satisfy any claims for delinquent taxes assessed against the real property on which the Class 2 municipality is seeking to foreclosure under this article. See Alabama Code 45-37-171.01
- taxes: Those taxes assessed against real property by either the State of Alabama, the county in which the real property is situated, or the Class 2 municipality that are delinquent, as defined in Section 40-11-4 or Section 11-51-2, as of the date a proceeding under this article is commenced or at any time before final resolution of the same, and shall also include any taxes assessed against real property that are unpaid from any previous year and any amounts required for redemption under Section 40-10-82, 40-10-120, or Section 11-51-23. See Alabama Code 45-37-171.01
- telecommunications: The transmission, between or among points specified by the user, of information of the user's choosing, without change in the form or content of the information as sent and received. See Alabama Code 45-16A-20
- TELECOMMUNICATIONS CARRIER: Any provider of telecommunications services, except that the term does not include aggregators of telecommunications services as defined in the provisions of 47 U. See Alabama Code 45-16A-20
- TELECOMMUNICATIONS EQUIPMENT: Equipment, other than customer premises equipment, used by a provider of telecommunications to provide telecommunications services, and includes software integral to the equipment, including upgrades. See Alabama Code 45-16A-20
- TELECOMMUNICATIONS SERVICE: The offering of telecommunications, including servicing and repairing related equipment, for a fee directly to the public, or to the classes of users as to be effectively available directly to the public regardless of the facilities used, including, but not limited to, voice, data, imaging, and video transmissions and local telephone exchange service. See Alabama Code 45-16A-20
- Testator: A male person who leaves a will at death.
- Testify: Answer questions in court.
- 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.
- truck: Every motor vehicle designed, used, or maintained primarily for the transportation of property. See Alabama Code 16-36-23
- Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
- trustee: A person who serves as a trustee of a trust, including a real estate investment trust. See Alabama Code 45-26-231.06
- vehicle: Every device in, upon, or by which any person or property is or may be transported or drawn upon a highway, excepting devices moved by human power or used exclusively upon stationary rails or tracks or electric personal assistive mobility devices; provided, that for the purposes of this title, a bicycle or a ridden animal shall be deemed a vehicle, except those provisions of this title, which by their very nature can have no application. See Alabama Code 16-36-23
- Verdict: The decision of a petit jury or a judge.
- Voting group: means all shares of one or more classes or series that under the articles of incorporation or this chapter are entitled to vote and be counted together collectively on a matter at a meeting of shareholders. See Alabama Code 45-28A-42.07
- 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.
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.