Ala. Admin. Code r. 80-10-17-.02

Current through Register Vol. 43, No. 1, October 31, 2024

Section 80-10-17-.02 - Boll Weevil Eradication Assessments And Penalties; Procedures For Contesting; Liens; Bonds

(1) If the Department determines that an assessment or penalty pursuant to Code of Ala. 1975, §§ 2-19-120, etseq., should be levied against a cotton grower, the Commissioner will so inform the cotton grower of the amount due and request payment of same by issuance of a formal Notice and Demand. This notice will require payment of the assessment or penalty within 30 days. If the cotton grower does not agree with the Department's position, the cotton grower must file in the Department a written challenge within 15 days from the date of the formal Notice and Demand. If the Department conducts a contested case hearing in the matter, a final assessment or final assessment of penalty will be entered in accordance with the decision and order of the Department. If the cotton grower does not appeal to the Department within the designated time permitted, a final assessment or final assessment of penalty will be entered by the Department. Appeals from final assessments or final assessments of penalty by the Department may be made to the appropriate Circuit Court, in accordance with procedures set forth in the Administrative Procedures Act, Code of Ala. 1975, §§ 41-22-1, etseq.

(2) If any person liable to pay any final assessment or final assessment of penalty shall neglect or refuse to pay the same within 30 days from the date of entry of such final assessment or final assessment of penalty, the amount (including any interest or additional penalty, together with any costs that may accrue in additional thereto) shall be a lien in favor of the Commissioner upon all property and rights to property, whether real or personal, tangible or intangible, including but not limited to cotton crops before or after harvesting, belonging to such person. The Department shall give notice of the lien to the cotton grower and to all cotton gins and mills where the grower may gin or sell cotton, and to the Probate Court of the county in which the land subject to the assessment shall lie and to all cotton gins and mills operating in the State of Alabama and in bordering states where cotton crops subject to the assessment are ginned or sold.

(3) Notwithstanding the foregoing, if within 30 days after the date of the notice of lien, the cotton grower may contest the lien in the appropriate Circuit Court upon filing with the Department a bond or bond equivalent permitted by law, in double the amount of the lien filed, with surety or sureties to be either a surety company authorized to do business in Alabama or such individual property owners, not less than three in number, as are recommended by the Judge of Probate in the county in which notice of lien is recorded, conditioned to pay all such assessment or penalty, together with interest, any additional penalty and any costs which may have been incurred relative thereto as may be also assessed against the cotton grower, principal in said bond. Upon the filing of such bond or its equivalent, the Commissioner or his delegate shall withdraw and release said lien filed under the provisions of this regulation. However, upon a determination by the court that the said person owes all or any part of said assessment, judgment therefor shall be entered against said person and the surety or sureties on such bond; and, if not paid within 30 days from the date of the said judgment, then execution shall issue therefor against said principal and the surety or sureties on such bond. If (1) the bond hereinabove provided for is not given by the cotton grower and approved by the Commissioner, and a judgment is entered against said cotton grower, and said cotton grower duly and legally appeals therefrom within the time and in the manner provided for under these regulations, and the clerk or register of the court to which the appeal has been taken duly and legally approves the bond required for an appeal, or if (2) the said cotton grower against whom the Department entered the said assessment shall pay the said assessment within 30 days from the date thereof, then in such event, the Commissioner shall cancel or release said lien from record.

Author: Robert J. Russell

Ala. Admin. Code r. 80-10-17-.02

New Rule: Filed February 12, 2004; effective March 18, 2004.

Statutory Authority:Code of Ala. 1975, §§ 2-2-8; 2-19-128; 2-18-135(c); Title 2, Chapter 19, Article 6.