Ala. Code § 45-45-81.08 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-81.08
Section 45-45-81.08 Compensation
Status: in_force

The Clerk of the Twenty-third Judicial Circuit of Alabama shall receive an annual salary of seventeen thousand seven hundred dollars ($17,700) per annum for the fiscal year beginning October 1, 1973, eighteen thousand nine hundred dollars ($18,900) per annum for the fiscal year beginning October 1, 1974, and twenty thousand dollars ($20,000) per annum for the fiscal year beginning October 1, 1975, and each year thereafter, which salary shall be paid in equal monthly installments from the General Fund of Madison County.
Ala. Code § 45-33-240.28 — Alabama Code / Title 45 / Chapter 33 / Section 45-33-240.28
Section 45-33-240.28 Vacancies in Office
Status: in_force

If the office of tax assessor or tax collector should become vacant between the time of ratification of this subpart by the electors of Hale County and the expiration of the term of office of either the tax assessor or tax collector, this subpart shall become effective immediately.
Ala. Code § 45-20-243.04 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-243.04
Section 45-20-243.04 Disposition of Funds
Status: in_force

Except as otherwise provided in this part, all proceeds from the tax levied by this part shall be deposited into the Covington County General Fund for any purpose deemed appropriate by the Covington County Commission.
Ala. Code § 45-27-245.61 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-245.61
Section 45-27-245.61 Levy of Tax
Status: in_force

(a) The Escambia County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county.

(b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
Ala. Code § 45-11-100 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-100
Section 45-11-100 Composition of Board; Elections
Status: in_force

(a) Beginning with the election in 2006, and thereafter, the Chilton County Board of Education shall be composed of five members. Each member of the board shall reside within Chilton County during his or her entire term of office. Each member of the board shall be elected by place number by a majority of the qualified electors of the county at-large voting in the election.

(b) The appropriate election officials shall conduct elections of members of the Chilton County Board of Education in conformity with this article and members elected to the board shall take office in the same manner as currently provided by law.

(c) Subsequent elections shall be held at the same time and otherwise conducted in the same manner as currently provided.
Ala. Code § 45-19-101 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-101
Section 45-19-101 Appointment; Qualifications; Duties; Compensation
Status: in_force

(a) The Coosa County Board of Education shall appoint the county superintendent of education, in accordance with Section 16-9-1, as amended, with the first term commencing July 1, 1989.

(b) The county superintendent of education shall be a qualified elector of Coosa County, Alabama, and possess all the other qualifications required under the general laws of this state for county superintendents of education; and the superintendent of education shall perform and discharge all the duties of county superintendents of education under the general laws of this state; provided that if there be a vacancy in the office from any cause whatsoever, the county board of education of the county is authorized to fill such vacancy as is provided by the general law of this state.

(c) The county superintendent of education shall devote his or her entire time to the discharge of his or her duties as superintendent of education and shall receive as compensation not exceeding three thousand dollars ($3,000) per annum, to be determined by the board of education of the county, and shall be paid at the time and in the manner now or hereafter provided by the general laws of the State of Alabama for the payment of salaries of superintendents of education.

(d) The County Board of Education of Coosa County, Alabama, shall determine the amount and salary of office help for the county superintendent of education and the superintendent of education shall have the authority to select such office help as may be provided by the board of education and the salary of such help shall be paid at the time and in the manner now provided by the general laws of the State of Alabama for the payment of such office help or as may hereafter be provided by the general laws of the state and, if no such provision shall be made by the general laws of the state, then the board of education may fix the time and manner of such payment, provided that only one clerk or secretary shall be furnished for such office help and the salary or compensation of such clerk or secretary shall not exceed one hundred fifty dollars ($150) per month. The county board of education of the county is authorized to furnish, as provided by the general law of the State of Alabama, the expenses of the superintendent of education and allowances for his or her office which shall be allowed by the county board of education as authorized under the general laws of Alabama.
Ala. Code § 45-5-74 — Alabama Code / Title 45 / Chapter 5 / Section 45-5-74
Section 45-5-74 Repair and Maintenance
Status: in_force

The county commissioners of Blount County may authorize the use of county personnel and county equipment to load sand, gravel, and chert for the purpose of repairing and maintaining existing private roads when the use of the personnel and equipment is not detrimental to the use for county purposes and when the county is compensated for the reasonable costs of the use of the personnel and equipment, including any indirect costs such as overhead and depreciation.
Ala. Code § 45-45A-41.21 — Alabama Code / Title 45 / Chapter 45A / Section 45-45A-41.21
Section 45-45A-41.21 Notice; Hearing; Appeal
Status: in_force

(a) For purposes of this subpart, the enforcing official shall mean either the mayor or such other city official or employee as the mayor from time to time may designate. Whenever, in the opinion of the enforcing official, a public nuisance exists as described in Section 45-45A-41.20, the enforcing official may serve written notice upon the owner of the property on which the nuisance is located ordering the abatement of the nuisance.

(b) The notice shall require the owner to complete abatement of the nuisance within 14 days from the date of the notice, provided that the enforcing official may allow for additional time when it is reasonably required due to the difficulty of the abatement or other unusual factors tending to necessitate additional time, but in no case more than 28 days from the date of the notice.

(c) The written notice shall require the owner to abate the condition within the time stated in the notice or to request a hearing before the administrative official to determine whether the conditions on the property constitute a public nuisance that should be abated. For purposes of this subpart, the administrative official shall mean a person designated by the city council, but such person shall not be the same person as the enforcing official. The notice shall apprise the owner of the facts of the alleged nuisance, including a description or address of the property, or both, that provides reasonable notice of its location, the address of the enforcing official, and shall name the particular date, time, and place for the hearing before the administrative official if requested by the owner, which date shall be at least 10 days after the date of the written notice.

(d) The enforcing official shall serve the owner with the written notice by delivering it to the owner; or by mailing it to the owner, via first class mail, at the owner’s last known address. Delivery under this subsection means handing it to the owner, or in a case where the owner is an impersonal entity to an agent of the entity; or leaving it at the owner’s residence or place of business with a person of suitable age and discretion residing or employed therein. Service by mail is complete upon mailing. The enforcing officer may, but is not required to, rely upon any information appearing on record in the office of the county revenue commissioner to establish the identity of an owner of property and to establish the owner’s last known address, which, if utilized, shall be deemed conclusive and sufficient proof of the same.

(e) The written notice shall also be posted at a conspicuous place on the property on which the nuisance is located, on or prior to the date of service of the written notice as described in subsection (d).

(f) The enforcing official is authorized, but not required, to utilize any additional means of providing notice that the enforcing official deems appropriate. Specifically, the enforcing official is authorized, but not required, to provide this additional, optional notice by placement of notice in a public place or places located within the city, or by publishing notice in a newspaper of general circulation published in the city as often and for as long as deemed appropriate. The additional, optional notice provided for in this section may be provided in whatever form the enforcing official deems appropriate.

(g) If the owner desires a hearing before the administrative official, then the owner may request a hearing by delivering a written notice to the enforcing official within five days after the date of service of the notice. If so requested, then the enforcing official’s order to abate the nuisance shall be suspended, and the administrative official shall hold a hearing at the time and place specified in the notice previously issued by the enforcing official or at such other time and place that may be mutually agreed upon by the administrative official and the owner. The administrative official may continue the hearing from time to time, upon good cause shown. At the hearing, any interested party shall have the right to present evidence and testimony. The hearing shall be open to the public, and a record of the proceedings shall be kept as a part of the city’s public records. The administrative official shall render a written decision on the merits of the proposed abatement within five days of the conclusion of the hearing. The enforcing official shall notify the owner by personal service or by first class mail of the written determination of the administrative official. If the administrative official determines that a nuisance exists and should be abated, the written determination of the administrative official shall inform the owner that the owner must complete the abatement ordered by the enforcing official within 10 days of the date of the administrative official’s decision, or upon such additional time, but in no case more than 28 days from the administrative official’s determination. If the administrative official determines that a nuisance does not exist, then the enforcing official’s notice to abate the nuisance shall be null and void, but such determination shall not bar any subsequent notice concerning the same property.

(h) Any person aggrieved by the decision of the administrative official at the hearing, within 10 days from receipt of the determination by the administrative official, may appeal to the circuit court upon filing with the clerk of the court notice of the appeal and bond for security of costs in the form and amount to be approved by the circuit clerk. Upon filing of the notice of appeal and approval of the bond, the clerk of the court shall serve a copy of the notice of appeal on the clerk of the municipality and the appeal shall be docketed in the court and shall be a preferred case. The clerk of the municipality, upon receiving the notice, shall file with the clerk of the court a copy of the finding and determination of the administrative official in its proceedings. Any trials shall be held without a jury upon the determination of the administrative official that the weeds are a public nuisance.
Ala. Code § 45-39-161 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-161
Section 45-39-161 Classification and Regulation of Public and Nonpublic Forums; Permits and Fees
Status: in_force

(a) As used in this section, the following terms shall have the following meanings:

(1) DESIGNATED PUBLIC FORUM. Public property that is not by tradition a forum for expressive activity, which a municipality has opened, temporarily or otherwise, for use by the general public as a place for expressive activity.

(2) EXPRESSIVE ACTIVITY. All forms of noncommercial expression that are protected by the First Amendment to the U.S. Constitution, including peaceful assemblies, speeches, protests, picketing, leafleting, circulating petitions, distributing literature, and similar expressive communications and activities.

(3) LIMITED PUBLIC FORUM. A designated public forum that is limited for use by certain types of groups or for discussion of certain subjects, or limited in another manner, but not limited based on viewpoint.

(4) MUNICIPALITY. A municipality that is located wholly or partially within Lauderdale County.

(5) NONPUBLIC FORUM. Public property that is not by tradition or designation a forum for public communication.

(6) PUBLIC FORUM. A place which by tradition or by government designation has been devoted to expressive activity. The term includes, but is not limited to, public streets, parks, and sidewalks.

(b)(1) A municipality, by ordinance, may classify the territory within its corporate limits into public or nonpublic forums and, from time to time, may rearrange or alter the division of the public and nonpublic forums as necessary.

(2) Each municipality, from time to time, may classify territory, which would otherwise be classified as a nonpublic forum, as a designated public forum or limited public forum; provided, restrictions on speech within the designated area shall be reasonable and viewpoint-neutral.

(c) Within a public forum, a municipality may enforce reasonable regulations that apply to all speech which are content-neutral with regard to time, place, and manner of expression.

(d) Territory within a municipality that is classified as a nonpublic forum may not be used by the general public as a forum for expressive activity except as provided in subdivision (b)(2).

(e) A municipality may require a person to obtain a permit for the use of a public forum under any of the following conditions:

(1) The use of the forum will require blocking traffic or the closure of a public street.

(2) The use of the forum will require the use of a sound amplifying device.

(3) The use of the forum will involve more than a certain number of individuals participating, as established by the municipality by ordinance.

(4) The use of the forum will create other traffic control or public safety issues requiring the presence of law enforcement officers or other municipal officials.

(f) A municipality may require an applicant for a permit issued under subsection (e) to pay an application fee. The application fee may consist of any or all of the following:

(1) A security deposit for the actual cost of clean up.

(2) A charge to cover the actual cost of the use of law enforcement officers.

(3) A charge to cover any other actual administrative cost incurred by the municipality.
Ala. Code § 45-22-243.99 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-243.99
Section 45-22-243.99 Use of Tax Proceeds
Status: in_force

(a) Commencing with the first month during which proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall make monthly distributions of the proceeds so paid to him or her as follows:

(1) From the first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91, shall be paid each month to the Cullman County Health Care Authority Board, a public corporation existing under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature of Alabama, as amended, a total of thirty-three thousand three hundred thirty-three dollars and thirty-three cents ($33,333.33) per month, and no more.

(2) One-half (50 percent) of the residue of the proceeds from the taxes herein levied that remains each month after the payment provided for in subdivision (1) (the residue consisting of that portion of the tax levied in Section 45-22-243.91 that remains each month after making the payment provided for in subdivision (1) and the entire proceeds of the use tax herein levied that is received each month by the county treasurer), shall be paid to the City of Cullman; and the remaining one-half (50 percent) of the residue is allocated to the county.

(b) The portion of the tax proceeds that is to be paid to the Cullman County Health Care Authority Board as provided in subsection (a) is appropriated to the board and shall be used by it solely for payment of costs to the board of capital improvements to and operation of its public hospital, including payment of the principal of and interest on any bonds or other securities heretofore or hereafter issued by the Cullman County Health Care Authority Board for payment of costs of such capital improvements and for payments into any special funds that may be established for retirement of any such bonds or other securities in the proceeding providing for their issuance. The term capital improvements, as used in this subsection, includes improvements, additions, and replacements to the public hospital that are of such nature as to be chargeable to fixed capital account by generally accepted accounting principles, and real estate on which any such improvements, additions, or replacements are proposed to be located. The term shall be deemed to include additional structures and shall be deemed also to include equipment and other personal property when chargeable to fixed capital account by generally accepted accounting principles, and shall not include any operating expenses of the hospital.

(c) The portion of the tax proceeds that is to be paid to the City of Cullman in subsection (a) may be used by the city for any lawful purpose.

(d) The tax proceeds allocated to the county in subsection (a) shall be distributed by the county treasurer monthly as follows:

(1) One-fifth (20 percent) of the tax proceeds allocated to the county and received by it each month, during each successive month (commencing with the first month when proceeds from the taxes herein levied are received by the county treasurer), shall be prorated among and paid to the municipalities incorporated prior to May 18, 2020, other than the City of Cullman, in the ratio or proportion that the population of each municipality other than the City of Cullman bears to, or constitutes of, the total population of all municipalities incorporated prior to May 18, 2020, other than the City of Cullman, as the population of each of the municipalities other than the City of Cullman may be shown by the then most recently completed official census, whether a federal census or municipal census, with respect to such population; and the tax proceeds distributed under this subdivision may be used for any lawful purpose by each municipality receiving any of the tax proceeds.

(2) Eight thousand three hundred thirty-four dollars ($8,334) of the tax proceeds allocated to the county and received by it each month is appropriated for use in paving and resurfacing roads and constructing, repairing, and maintaining bridges in the county, shall be paid by the county treasurer each month to the Director of Transportation, and shall be used exclusively by the director and the State Department of Transportation for such paving and resurfacing of roads and construction, repairing, and maintaining of bridges in the county. The amounts to be so paid to the director shall be in addition to any and all sums used pursuant to any other law by the director for the construction, reconstruction, repair, and maintenance of roads and bridges in the county. The expenditure by the department of the sums paid to the director in this subdivision shall be made only on projects which have been consented to by the governing body of the county; and if any portion of the sums should remain unexpended at the end of any fiscal year, the unexpended portion shall be remitted, as promptly thereafter as may be practicable, by the director to the county and deposited in its general fund. An annual accounting of the sums paid to the director shall be made in October of each year by the director to the governing body of the county.

(3) The residue of the portion of the tax proceeds allocated to the county under this section, after making the monthly payments herein provided to be made to the municipality other than the City of Cullman and to the Director of Transportation shall be retained or paid into the general fund of the county and may be used by the county for any lawful purpose.

(e) The county treasurer, as promptly as may be practicable after receiving the tax proceeds allocated herein to the county, shall draw warrants payable to each municipality other than the City of Cullman for its respective pro rata share of the tax proceeds, and a warrant payable to the Director of Transportation for the monies herein provided to be paid to him or her.
Ala. Code § 45-35A-51.04 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-51.04
Section 45-35A-51.04 Purposes of Personnel Department
Status: in_force

The personnel department, to the extent hereinafter provided, shall govern, supervise, and control all individuals of the classified service, by civil service rules and regulations, and in the manner hereinafter authorized.
Ala. Code § 45-35A-52.16 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-52.16
Section 45-35A-52.16 Exemption from Competitive Bid Laws
Status: in_force

(a) The authority and all contracts made by it shall be exempt from the laws of the State of Alabama requiring competitive bids for any contract to be entered into by municipalities or public corporations authorized by them, including, but without limitation to, Article 3, commencing with Section 41-16-50, of Chapter 16 of Title 41, as it may at any time be amended.

(b) Provided, however, that the authority shall comply with the laws of the State of Alabama requiring competitive bids for any contract made by it to be paid for with tax revenues received from the city, any county, or the state or federal governments.
Ala. Code § 45-3-233 — Alabama Code / Title 45 / Chapter 3 / Section 45-3-233
Section 45-3-233 Contracts with Private, Public, or Governmental Entities
Status: in_force

The Sheriff of Barbour County, except for warrants for arrest, may contract with or enter into contract or agreement with a private, public, or governmental entity for the purpose of service of process. Nothing in this section should be construed as conflicting with the provisions of Rule 4.1 (b)(2) of the Alabama Rules of Civil Procedure.
Ala. Code § 45-28A-42.12 — Alabama Code / Title 45 / Chapter 28A / Section 45-28A-42.12
Section 45-28A-42.12 Appeals
Status: in_force

An appeal may be taken from any decision of the civil service board in the following manner: Within 10 days after any final decision of such board, any party, including the governing body of the city, feeling aggrieved at the decision of the board, may appeal from any such decision to the Circuit Court of the county. Upon the filing of any such appeal, notice thereof shall be served upon any member of the board, and a copy of the notice shall be served upon the appellee or his or her attorney, by the appellant. Such appeal shall be heard at the earliest possible date by the court sitting without a jury, unless a jury is demanded by the appellant at the time of filing of notice of appeal or by the appellee within 10 days after notice of appeal has been served upon him or her. In event either party demands a jury as provided above, the appeal shall be heard at the next regular jury term of court and shall have priority over all other cases. No bonds shall be required for such an appeal and such an appeal shall be effected by filing a notice and request therefor by the appellant upon any member of the civil service board and upon the appellee as herein provided for above and also by filing a notice and request for an appeal with the clerk of the circuit court. It shall not be necessary to enter exceptions to the rulings of the civil service board, and the hearing of the appeal shall be a trial de novo. An appeal may be taken from any judgment of the circuit court to the court of civil appeals or the supreme court as now provided by law.
Ala. Code § 45-16-82.22 — Alabama Code / Title 45 / Chapter 16 / Section 45-16-82.22
Section 45-16-82.22 Applicants for Admittance
Status: in_force

(a) A person charged with a criminal offense specified in this section whose jurisdiction is in the Circuit or District Court of the Twelfth Judicial Circuit may apply to the District Attorney of the Twelfth Judicial Circuit for admittance to the pretrial diversion program.

(b) A person charged with any of the following offenses may apply for admission into the program:

(1) A traffic offense, other than driving under the influence (DUI), or a traffic offense charged to a commercial driver license holder, whether or not the holder was operating a commercial motor vehicle at the time of the offense.

(2) A property offense.

(3) An offense wherein the victim did not receive serious physical injury.

(4) An offense in which the victim was not a child under 14 years of age, a law enforcement officer, a school official, or a correctional officer.

(5) A misdemeanor other than one specifically excluded in this section.

(6) A violation classified under this code.

(c) The following offenses are ineligible for consideration for the pretrial diversion program:

(1) Trafficking in or distribution of drugs, or both.

(2) Any offense involving the abuse of a child or an elderly person.

(3) Any sex offense.

(4) Any Class A felony.

(5) Any offense involving serious injury to a person.

(6) Any offense involving death.

(7) Driving under the influence.

(d) A person deemed by the district attorney to be a threat to the safety or well-being of the community shall not be eligible for the pretrial diversion program.
Ala. Code § 45-2-40.09 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-40.09
Section 45-2-40.09 Services Rendered Only When Establishment Open to Public; Inspections
Status: in_force

It shall be unlawful for any person to render any service to the public upon the premises of a massage parlor within the county except during the time that the establishment is open with free access thereto by the public, during which time all portions of such establishment shall be open to the inspection of any county official and to any law enforcement officer of the state, or of the jurisdiction where the establishment is located.
Ala. Code § 45-44-170.05 — Alabama Code / Title 45 / Chapter 44 / Section 45-44-170.05
Section 45-44-170.05 Enforcement; Fines
Status: in_force

(a) The operation of an unlicensed junkyard that is required to be licensed pursuant to this section constitutes a public nuisance.

(b) The Macon County Commission shall adopt regulations and requirements for issuing licenses for the operation of junkyards within the limits defined in this article and may revoke the licenses at any time the junkyard fails to conform to the requirements of this article, and shall charge a license fee of not more than five hundred dollars ($500) and not less than one hundred dollars ($100) payable each fiscal year. All licenses issued under this article shall expire on September 30th following the date of issuance. Licenses shall be renewed from year to year upon payment of the fee. Proceeds from the fees shall be deposited in the general fund of the county.

(c) The Macon County Compliance Officer may commence a court action in the name of the Macon County Commission in the District Court of Macon County, Alabama, to abate or enjoin any public nuisances declared by this article. A civil fine of two hundred fifty dollars ($250) shall be assessed for the first violation.

(d) For each and every subsequent violation or failure to obtain a license, the civil fine shall be assessed at the rate of five hundred dollars ($500) per violation. The failure to obtain licensing shall be considered a separate and independent violation. In any action pursuant to this subsection, the District Court of Macon County, Alabama, may assess all costs of abating the public nuisance declared by this article including reasonable attorney’s fees, court costs, and all other expenses of litigation, against the person creating or maintaining the public nuisance.
Ala. Code § 45-49-42.02 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-42.02
Section 45-49-42.02 License Required
Status: in_force

It shall be unlawful for any person to operate a massage parlor without first having acquired from the county governing body a license for the operation of the business as required by this part.
Ala. Code § 45-37A-510 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-510
Section 45-37A-510 Ad Valorem Taxation
Status: in_force

In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the ad valorem tax presently being levied in the City of Vestavia Hills, Alabama, pursuant to the constitution and laws of the State of Alabama, including the election held in the city on April 28, 1970, from the rate of one dollar fifty-one cents on each one hundred dollars worth of taxable property in the city to the rate of two dollars fifty-six cents on each one hundred dollars worth of taxable property in the city (an increase of one dollar five cents on each one hundred dollars worth of taxable property, or 10 and one-half mills) is approved; such additional 10 and one-half mill tax to be levied and collected for each year beginning with the levy for the tax year October 1, 1989, to September 30, 1990, (the tax for which year shall be due and payable October 1, 1990) and ending with the levy for the tax year October 1, 2016, to September 30, 2017, (the tax for which year shall be due and payable October 1, 2017), and to be used by the City Board of Education of the City of Vestavia Hills for public school purposes; provided, that the aforesaid increased rate of such tax, the time it is to continue, and the purpose thereof shall have been first submitted to the vote of the qualified electors of the city, and voted for by a majority of those voting at a special election called and held in accordance with the law governing special elections.
Ala. Code § 45-29-240 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-240
Section 45-29-240 Consolidation of Offices and Duties
Status: in_force

(a) A revenue commissioner for Fayette County shall be elected at an election called for that purpose and every six years thereafter. He or she shall serve for a term of office of six years.

(b) The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for ad valorem taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes.

(c) Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of deputies shall have the same force and legal effect as if performed by the county revenue commissioner.

(d) Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Section 279 of the Constitution of Alabama of 2022, and execute a bond in such sum as may be fixed by the county commission, giving as security thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned, as other official bonds are conditioned, and shall be approved by and filed with the judge of probate. The cost of the bond shall be paid out of the general funds of the county on a warrant of the county commission and shall be a preferred claim against the county.

(e) The county commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office.

(f) The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performance of any duty imposed by law on those officers and transferred to and imposed on the county revenue commissioner.

(g) The offices of Tax Assessor and Tax Collector of Fayette County are abolished.
Ala. Code § 45-49-220 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-220
Section 45-49-220 Payment of Utilities at Oakleigh Antebellum House Museum
Status: in_force

An amount, not to exceed ten thousand dollars ($10,000), shall be distributed annually to the Historic Mobile Preservation Society for payment of the utilities at Oakleigh Antebellum House Museum from the funds received by the county for the City of Mobile from the additional state sales tax levied on alcoholic beverages by Sections 28-3-280 and 28-3-281.
Ala. Code § 45-37A-51.242 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-51.242
Section 45-37A-51.242 Cost of Living Increases; Future Benefits
Status: in_force

(a) Upon approval of the governing body of the municipality primarily served by the system and upon approval of the board of managers, an increase in the amount of benefits, including improvements in the terms of benefits: (1) for future retirees, benefits or improvements such as earlier vesting, decreased retirement age, increase in multiplier used in calculating monthly benefit, or other like improvements may be granted; and (2) for current retirees cost of living increases may be granted, subject to the requirements of the United States Internal Revenue Code and regulations therewith. Such increases shall apply to participants or retirees of the board of health.

(b) Prior to approving an increase in the above described benefits, the board shall obtain the actuarial evaluation of the fund. Such evaluation shall project the actuarial cost of benefits for the succeeding plan year and shall combine therewith the applicable payment required under the current and any future plan for amortizing unfunded accrued liability. This total amount shall be deducted from the total of participant’s and city contributions. The remaining balance shall become the total available for benefit increases. Upon approval of the board and the municipal governing body, this amount may be used to pay the cost, as determined by the board’s actuary, of benefit increases, improved vesting provisions, cost of living increases for past retirees, a reserve, and other benefits which may be adopted. Such benefit increases may be discontinued or reduced in the event participant and city contributions are not sufficient to pay all cost thereof determined by the actuary. Such increases shall apply to participants or retirees of the board of health.
Ala. Code § 45-52-234.25 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-234.25
Section 45-52-234.25 Disposition of Funds
Status: in_force

All sums collected and deposited in the fund established by Section 45-52-234.23 shall be expended for the implementation of this subpart, including, but not limited to, paying salaries and other expenses involved in making investigations and studies necessary to determine whether or not particular defendants will be granted the benefits of this subpart, administration required to carry out this subpart, transportation of defendants to and from their places of employment, matching any federal and state grants which may be available in relation to the purposes of this subpart and implementation and administration of such treatment, rehabilitation, educational, intervention, and pretrial diversion programs, as the commission created pursuant to Section 45-52-234.29 determines to be required by law or consistent with the purposes of this subpart. If, at the end of any calendar year, there remains a surplus in the fund established by Section 45-52-234.23, the surplus shall be paid over to the General Fund of Morgan County, if a majority of the members of the commission created pursuant to Section 45-52-234.29, by affirmative vote, decide at a duly convened meeting of the commission that such surplus, or any portion thereof, is in excess of an amount necessary to carry out this subpart.
Ala. Code § 45-24-190 — Alabama Code / Title 45 / Chapter 24 / Section 45-24-190
Section 45-24-190 Legislative Delegation
Status: in_force

(a) The governing body of Dallas County, jointly with the governing bodies of any incorporated municipalities within the county, shall provide office accommodations for the members of the legislative delegation from the county and also provide assistants to the legislative delegation. The county shall provide the office space with the county and the incorporated municipalities participating in the office expenses as provided in subsection (b). The assistants for the legislative delegation office shall be appointed by the members of the legislative delegation. The assistants need not be members of any county, city, or state merit system or retirement system. The amount of compensation for each of the assistants shall be fixed by the members of the legislative delegation and shall be paid by the county from the Legislative Delegation Expense Fund created in subsection (b).

(b) There is established in the Dallas County Treasury the County Legislative Delegation Expense Fund. The Department of Revenue shall deposit the funds derived from the two percent sales tax on alcoholic beverages under Article 10 commencing with Section 28-3-280, of Chapter 3 of Title 28, in Dallas County to the credit of the County Legislative Delegation Expense Fund. The funds credited to the fund shall be used for the purpose of establishing, operating, and maintaining the county legislative delegation office. Disbursements from the fund shall be made by the county only upon direction of a majority of the members of the county legislative delegation. Any unexpended balance in the fund at the end of the county fiscal year shall remain in the fund and shall not revert to any other state or local fund.
Ala. Code § 45-57A-62.21 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-62.21
Section 45-57A-62.21 Application for Payment of Benefits; Evidence Supporting
Status: in_force

Every application for the payment of benefits under this part and the evidence supporting those claims shall be retained by the board as a part of its records.
Ala. Code § 45-49-72.01 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-72.01
Section 45-49-72.01 Election of Commissioners; Qualifications; Election of President of Commission; Vacancies
Status: in_force

(a) Members of the commission shall be elected at the general election to be held in November 1960, and every four years thereafter, by the qualified electors of the entire district which they are seeking. In all primary and general elections held to choose members of the commission, the ballots shall separately designate and specify the places on such commission by number, and each candidate shall designate in the announcement of his or her candidacy the number of the place for which he or she is a candidate and such candidate shall have resided within and be registered to vote in that district at least 90 days prior to qualifying. Members of the commission shall be qualified electors of Mobile County. Each commissioner shall continue to reside within the respective district which he or she represents throughout his or her term of office. Any commissioner who resides outside of the district to which he or she was elected shall automatically forfeit office upon changing such residences and shall relinquish office and all entitlements thereto immediately; the district place shall be vacant immediately.

(b) Every four years, the members of the commission shall elect one of their number as president of the commission at the first regular meeting held after their taking office. The person elected shall serve as president during his or her term as a member of the commission, and until his or her successor is elected and qualified. Vacancies on the commission shall be filled by appointment by the Governor, but the office of president of the commission shall be filled by the members thereof. Any successor in office shall comply with subsection (a). Any person appointed to fill a vacancy shall serve the unexpired term, and until his or her successor is elected and qualified.
Ala. Code § 45-51A-35.03 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-35.03
Section 45-51A-35.03 Martin Luther King, Jr. Avenue
Status: in_force

(a) In honor and recognition of the significant contributions and achievements of Martin Luther King, Jr. to the Civil Rights Movement, that portion of the existing Jackson Street in the City of Montgomery, Alabama, located south of Adams Avenue is hereby renamed Martin Luther King, Jr. Avenue.

(b) That portion of the existing Jackson Avenue located north of Adams Avenue shall continue to be named Jackson Avenue.
Ala. Code § 45-55-243.05 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-243.05
Section 45-55-243.05 Tax to Be Added to Sales Price or Admission Fee
Status: in_force

Each person engaging or continuing within the county in a business subject to the sales taxes levied in Section 45–55–243.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes levied in Section 45–55–243.01 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales or admission price and collected therefrom, and it shall likewise be unlawful for any person subject to the taxes to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the taxes or any portion thereof.
Ala. Code § 45-47-110.02 — Alabama Code / Title 45 / Chapter 47 / Section 45-47-110.02
Section 45-47-110.02 Establishment of Voting Centers
Status: in_force

(a) Pursuant to subsection (c) of Section 17-6-4, the governing body of Marion County may establish voting centers by combining voters from two or more precincts in order to facilitate or reduce costs for elections and may otherwise provide as necessary for these voting centers.

(b) Voting centers considered by the governing body under this section shall include, but are not limited to, both of the following voting centers:

(1) A new voting center located at the Byrd Volunteer Fire Department, 235 County Highway 13, Detroit, Alabama, to serve voters in Precincts 2, 3, 4, and 17.

(2) A new voting center located at the Pea Ridge Volunteer Fire Department, 5710 County Highway 45, Guin, Alabama, to serve voters in Precincts 11 and 16.
Ala. Code § 45-43-246.85 — Alabama Code / Title 45 / Chapter 43 / Section 45-43-246.85
Section 45-43-246.85 Collection and Enforcement
Status: in_force

The tax levied pursuant to this subpart shall constitute a debt due Lowndes County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The collection agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce this subpart. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County.
Ala. Code § 45-8-240.03 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-240.03
Section 45-8-240.03 Oath; Bond
Status: in_force

Before entering upon the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum fixed by the county commission, giving as security thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned, as other official bonds are conditioned, and shall be approved by and filed with the judge of probate. The cost of the bond shall be paid out of the general funds of the county on a warrant of the county commission and shall be a preferred claim against the county.
Ala. Code § 45-8-240.05 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-240.05
Section 45-8-240.05 Fees, Percentages, Commissions, Etc.; Compensation
Status: in_force

The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performance of a duty imposed by law on the officers and transferred to and imposed on the county revenue commissioner. As compensation for performance of the duties of his or her office, the county revenue commissioner shall receive a minimum salary as provided by Section 40-6A-2, payable in the manner prescribed by the county commission, out of the county general fund with the exact amount to be set by resolution of the county commission prior to the county revenue commissioner taking office.
Ala. Code § 45-32-83 — Alabama Code / Title 45 / Chapter 32 / Section 45-32-83
Section 45-32-83 Clerks
Status: in_force

The governing body of Greene County is authorized to provide an additional clerk hire allowance of two thousand five hundred dollars ($2,500) annually to the judge of probate to be used for clerical assistance; for the chief clerk one thousand five hundred dollars ($1,500) and for the license clerk one thousand dollars ($1,000) in the office of the judge of probate. This clerk hire allowance shall be payable out of the general fund of the county and shall be in addition to any other allowance for clerical assistance now provided.
Ala. Code § 45-11-244.08 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-244.08
Section 45-11-244.08 Applicability of State Sales and Use Tax Statutes
Status: in_force

All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports, and keeping and preserving records with respect thereto, interest after the due date of the state sales tax, penalties for failure to pay the tax, make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with the provisions of this part, when applied to the sales taxes authorized to be levied herein, shall apply to the sales taxes authorized to be levied herein; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making of reports, and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports, or otherwise to comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax and the administration and enforcement of the state use tax statutes, which are not inconsistent with this part, when applied to the use taxes authorized to be levied herein, shall apply to the use taxes authorized to be levied herein. The governing body, the State Department of Revenue, or private collection agency shall have and exercise the same powers, duties, and obligations with respect to the taxes levied under this part that are imposed on the Commissioner and State Department of Revenue by the state sales tax statutes and state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this part to the taxes herein authorized to be levied and to the administration of this part are incorporated herein by reference and made a part hereof as if fully set forth herein.
Ala. Code § 45-51A-32.67 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-32.67
Section 45-51A-32.67 Participation in Political Activities
Status: in_force

(a) An employee may participate in city or state political activities to the same extent of any citizen of Alabama and this activity must occur after the work hours and on the personal time of the employee. This activity may include endorsing a candidate and contributing to campaigns. Employees may join local political organizations and state and national political parties. Employees may also support issues of public welfare, circulate petitions, and make contributions.

(b) The employees of the authority may not use their official positions to influence the vote or political action of any person, nor shall any board funds, property, or time be used for any political activity. The employees of the authority may not solicit political contributions or solicit work in any capacity in a campaign from any person who is a subordinate employee.
Ala. Code § 45-35-150.12 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-150.12
Section 45-35-150.12 Revocation of Bingo Permit - Jurisdiction to Restrain or Enjoin
Status: in_force

The circuit court of the county shall have jurisdiction to restrain or enjoin violations of this article and shall afford trial by jury for all appeals directed to it for alleged violations of this article leading to revocations of existing permits.
Ala. Code § 45-52-10 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-10
Section 45-52-10 Disclaimer
Status: reserved

(a) This chapter endeavors to add to the Code of Alabama 1975, all Morgan County local laws enacted after 1978 and all Morgan County prior local laws that were amended or affected by a local law enacted after 1978.

(b) It is the purpose of this chapter to state current applicable law. To this end:

(1) This chapter shall not affect the compensation, terms, pension and retirement benefits and rights, and other benefits and rights otherwise provided by law enacted prior to the codification of this chapter.

(2) A condition or requirement for operation or effect of a law included in this chapter, including, but not limited to, voter approval at a referendum, is not superseded by the inclusion of the law in this chapter, and such condition or requirement remains applicable.

(3) This chapter shall not be construed as validating, reenacting, or enacting laws otherwise superseded or repealed by a legislative enactment.

(4) This chapter shall have no effect on any law that is not included or otherwise treated and that law shall have the same effect as the law had prior to the codification of this chapter. The inclusion or exclusion of a law in this chapter is not an implication, inference, or presumption affecting the validity of that law.

(5) This chapter shall not affect any existing right, remedy, or defense. As to all such cases, the applicable laws in force at the adoption of this chapter shall continue in force and application.

(c)(1) The classification and organization of this chapter, the parts, sub-parts, sections, and other hierarchy units of this chapter, and the headings thereto, are made for the purpose of convenient reference and orderly arrangement, and no implication, inference, or presumption of a legislative construction shall be drawn therefrom.

(2) Unless otherwise provided in this chapter, the descriptive headings or catchlines immediately preceding or within the text of the various hierarchy units, except the hierarchy unit numbers included in the headings or catchlines immediately preceding the text of such units, do not constitute part of the law, and shall in no manner limit or expand the construction of any such unit. All historical citations and effective notes set out in this chapter are given for the purpose of convenient reference, and do not constitute part of the law.
Ala. Code § 45-36-241.46 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-241.46
Section 45-36-241.46 Voiding of License Tag Upon Invalid Payment
Status: in_force

In cases where a personal check given for a license tag is found to be noncollectible for any reason, the revenue commissioner has the authorization to void any license tag in question. The revenue commissioner shall then notify the sheriff, who shall attempt to retrieve the license tag in question. Once such license tag has been voided, the revenue commissioner shall receive credit for the cost of the license tag plus the issuance fee. The appropriate state office shall mark the records pertaining to the void license and, upon inquiry by law enforcement agencies, shall notify the agencies that the party in question is operating under a void license. All violations shall be prosecuted in accordance with current law.
Ala. Code § 45-48-82 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-82
Section 45-48-82 Expense and Automobile Allowance
Status: in_force

The District Attorney of the Twenty-seventh Judicial Circuit shall receive, in addition to any other compensation and in addition to any county supplement provided by law, an annual expense and automobile allowance of three hundred dollars ($300) per month to be paid from the District Attorney’s Fund of the Twenty-seventh Judicial Circuit.
Ala. Code § 45-37-123.104 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-123.104
Section 45-37-123.104 Withdrawal and Refund of Employee Contributions
Status: reserved

The following provisions generally govern a member’s withdrawal and refund of employee contributions under the plan.

(1) WITHDRAWAL OF EMPLOYEE CONTRIBUTIONS BY NONVESTED MEMBERS NOT ENTITLED TO A DEFERRED RETIREMENT BENEFIT. In the event that a nonvested member ceases to be an employee of the county for reasons other than retirement, death, or disability before he or she is eligible for a deferred retirement benefit, the nonvested member, upon written or electronic application therefore to the pension board, shall be paid the full amount of his or her employee contributions, without interest.

(2) WITHDRAWAL OF EMPLOYEE CONTRIBUTIONS BY VESTED MEMBERS ENTITLED TO A DEFERRED RETIREMENT BENEFIT.

a. General Rule. Subject to the limitations stated in paragraph b., in the event that a vested member ceases to be an employee of the county for reasons other than retirement, death, or disability when he or she is eligible for a deferred retirement benefit, but has not elected a deferred retirement benefit, such member, upon written or electronic application therefore to the pension board, shall be paid the full amount of his or her employee contributions, with interest. Section 45-37-123.100(c)(1)b. shall govern the withdrawal of employee contributions for any member who has elected a deferred retirement benefit, but has not yet been paid.

b. Rules and Regulations. The pension board shall establish rules and regulations setting forth the amount of interest payable to members under this subdivision. In establishing such rules and regulations, the pension board shall take into consideration the interest the system has earned on the employee contributions paid to the system on account of the member withdrawing the employee contributions. The pension board may amend the rules and regulations at any time in its sole discretion.

(3) PARTIAL REFUND OF EMPLOYEE CONTRIBUTIONS AND CESSATION OF EMPLOYEE CONTRIBUTIONS AND EMPLOYER CONTRIBUTIONS. When a member attains 30 years of paid membership time, the member may elect to terminate his or her employee contributions by filing with the pension board a statement signed by the member stating that he or she elects to terminate his or her employee contributions; in such case, the employer contribution to the system on the member’s behalf shall cease. As soon as practicable after a member files the statement, the pension board shall refund to him or her all employee contributions, without interest, made by him or her to the system subsequent to the date on which the member accumulated sufficient service to entitle him or her to terminate his or her employee contributions ; additionally the pension board shall refund to the county any associated employer contributions, without interest.

(4) REFUNDS UPON DEATH OF A MEMBER.

a. Refund of Employee Contributions for Deceased, Nonvested Active Members Not Entitled to Deferred Retirement Benefits. If a nonvested active member dies, an amount equal to the total amount of the member’s employee contributions, without interest, may be refunded to the member’s designated beneficiary in lump sum form.

b. Refund of Employee Contributions for Deceased, Vested Members Entitled to Deferred Retirement Benefits, but No Payments Have Commenced.

1. Eligibility. Unless an election has been made in accordance with Section 45-37-123.103 to receive a preretirement joint survivorship pension, if a vested member dies, before payments have commenced, then an amount equal to the total amount of the member’s employee contributions, with interest, shall be refunded to the member’s designated beneficiary in lump sum form. This rule shall apply regardless of whether the member dies while active, or after a deferred retirement election has been made, so long as payments have not commenced.

2. Rules and regulations. The pension board is authorized to adopt interest rules and regulations providing for the pension board to pay to a designated beneficiary interest at the rate prescribed in the rules on the member’s employee contributions that are to be refunded to the designated beneficiary. The interest rules and regulations established shall prescribe the terms and conditions on which the interest shall be payable and may impose such limitations on the payment of interest as the pension board deems appropriate.

c. Refund of Employee Contributions for Deceased Members Who Previously Elected a Postretirement Joint Survivorship Pension.

1. Eligibility - Retired member. Subject to items (i) to (iii), inclusive, of subparagraph 2., if a retired member dies after a postretirement joint survivorship pension has been elected, then a refund may be paid in lump sum form only as set forth in subparagraph 2.

2. Rules and regulations. The pension board is authorized to adopt rules and regulations providing for the pension board to refund a member’s employee contributions after the member dies with a postretirement joint survivorship pension election in place and to pay interest on any such refund, subject to the conditions and limitations stated below:

(i) The postretirement joint survivorship pension election may not be repealed or rescinded but must be in effect at the time of the refund, and the member shall have enough service at the time of his or her death to be entitled to a deferred retirement benefit if a refund were not made; and

(ii) Both the member and the member’s designated primary beneficiary shall be deceased, thus, no refund is payable in the event that only the member dies while receiving payment of a postretirement joint survivorship pension; and

(iii) The member’s employee contributions shall exceed the sum of all monthly pension benefits the plan has paid to the member or the member’s designated beneficiary , or both .

3. Amount of refund. If each of the requirements in subparagraph 1. and subparagraph 2. are met, and the pension board has adopted rules and regulations in accordance with subparagraph 2., then the amount of the refund shall be equal to the amount by which the member’s employee contributions exceed the sum of all monthly pension benefits the plan has paid to the member or the member’s designated beneficiary , or both , with interest as provided by rules and regulations adopted by the pension board.

4. Payment made to designated contingent beneficiary. A refund pursuant to this paragraph shall be paid to the member’s designated contingent beneficiary, or, to the member’s estate if the designated contingent beneficiary also is deceased or there is no other properly designated contingent beneficiary. If there is no estate, a refund pursuant to this paragraph may be interpleaded into a court of competent jurisdiction.

5. Death while active member. In the event that an active member dies after a postretirement joint survivorship pension has been elected, the election shall be deemed void and the provisions of Section 45-37-123.103(a), preretirement death benefits, shall apply.

d. Refund of Employee Contributions for Deceased Members Who Were Receiving Superannuation, Early, Disability, or Deferred Retirement Benefit Payments. In the event that a member dies while receiving a superannuation retirement benefit, an early retirement benefit, a disability benefit, or a deferred retirement benefit, then his or her designated beneficiary shall be entitled to receive a refund in an amount equal to the amount by which the member’s employee contributions exceed the sum of all monthly pension or disability benefits the plan has paid to the member, with interest.

e. Proof of Death and Marriage. The pension board may require proper proof of death or marriage in accordance with Section 45-37-123.103(f).

(5) EMPLOYER CONTRIBUTIONS REMAIN IN TRUST FUND. Employer contributions are never refunded to the member or the member’s designated beneficiary. All associated employer contributions shall remain in the trust fund, except the employer contributions that are returned to the county pursuant to subdivision (7).

(6) CESSATION OF EMPLOYMENT. Unless otherwise specifically provided in the plan, such as, pursuant to subdivision (7), a member shall cease to be an employee of the county in order to receive a refund of employee contributions.

(7) REFUNDS TO CORRECT ERRORS. The pension board, in its sole discretion, may refund employee contributions and associated employer contributions to the county to correct various errors, such as, inclusion in the plan of an ineligible individual or overpayment of employee contributions, in accordance with Section 45-37-123.23(b).

(8) NO REFUNDS FOR QUALIFIED MILITARY SERVICE. There shall be no refund of any contributions attributable to amounts that the county restores pursuant to Section 45-37-123.80(b) due to a member’s qualified military service.

(9) TIMING OF REFUND PAYMENTS. In the event that a refund is to be paid, the payment shall be made as soon as administratively practical following the date upon which entitlement to the refund occurs.

(10) REFUND TO INCLUDE AMOUNTS TRANSFERRED FROM 26 U.S.C. § 457(b) PLAN. In the event that any member transfers amounts from a 26 U.S.C. § 457(b) plan in accordance with Section 45-37-123.190(b), a refund shall include such transferred amounts, with interest if the member is vested.
Ala. Code § 45-49-171.72 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-171.72
Section 45-49-171.72 Powers and Duties of Coroners
Status: in_force

In addition to the duties and authority described above, the County Medical Examiner of Mobile County shall also have all duties and authority now or hereafter vested in coroners by the law of Alabama.
Ala. Code § 45-51A-32.158 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-32.158
Section 45-51A-32.158 Political Activity
Status: in_force

(a) Any employee may participate in city or state political activities to the same extent any citizen of Alabama may. This activity may include endorsing a candidate and contributing to campaigns. Employees may join local political organizations, and state and national political parties. Employees may also support issues of public welfare, circulate petitions, and make contributions.

(b) No employee of the board shall use his or her official position or authority to influence the vote or political action of any person, nor shall any board funds, property, or time be used for any political activity. No employee of the board shall solicit political contributions or solicit work in any capacity in a campaign from any person who is a subordinate employee.
Ala. Code § 45-9-84 — Alabama Code / Title 45 / Chapter 9 / Section 45-9-84
Section 45-9-84 Operations
Status: in_force

(a) There is hereby created within the judge of probate’s office of Chambers County a license division which shall issue all licenses issued through the judge of probate’s office, except marriage licenses. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except such stationery forms and supplies as are furnished pursuant to law by the State Department of Finance or the State Comptroller. The county commission shall also provide such clerks, and other assistants for the judge of probate as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The judge of probate shall have authority to employ such clerks, and other assistants, and to fix their compensation; however, the number and compensation of such clerks and other assistants shall be subject to the approval of the county commission. The compensation of the clerks and assistants shall be paid monthly out of the general fund of the county in the same manner as other county employees are paid.

(b) The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes and casual sales and use taxes on motor vehicles in the county, which have heretofore been performed by the tax assessor and the tax collector. The Tax Assessor and the Tax Collector of Chambers County are hereby relieved of all duties and responsibilities relative to the assessment and collection of taxes on such motor vehicles. The judge of probate shall receive the commissions and fees now allowed the assessor and collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such tax shall be made at the same time as other reports and remittances are now made by the judge of probate.

(c) The judge of probate shall keep at all times an accurate record of all licenses received by him or her from the State Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to the State Comptroller at the same time and in the same manner that the judges of probate are required to do under the general law. All unissued licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for in the same manner that judges of probate are required to account for by law.

(d) Except as hereinafter provided, the judge of probate shall be entitled to charge and collect the same fees that are provided for by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the probate judge shall charge and collect a fee of two dollars ($2). All such fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake or fact of law shall be made under the conditions and in the manner prescribed by this code.

(e) To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the probate judge who shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this section.

(f) Before any vehicle can be assessed, the judge of probate shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the judge of probate shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from a state which provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the judge of probate shall be furnished a bona fide certificate of title properly assigned which shows when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If such tag number or bill of sale or certificate of title is not furnished, the vehicle will be presumed to have been in the state the entire year for which taxes are being assessed. Those motor vehicles brought into the state during any tax year and new motor vehicles for which licenses have never been issued that have been sold from the stock of a dealer during any tax year, shall be subject to taxation as if they had been held or owned in the state on the first day of October.

(g) The judge of probate may, at his or her discretion, mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be returned prior to the expiration date of the license. Such renewal forms may be in post card form and with sufficient information thereon to adequately identify and process such renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the judge of probate to issue such license and return to the licensee by mail. There is hereby established a fee to be entitled “Mail Order Fee” which shall be in the amount of two dollars ($2) to pay the cost of the mailing procedure herein provided, and such fee shall be collected by the judge of probate at the time of issuance and paid over to the general fund of the county as are other fees and commissions.

(h) In Chambers County, when a personal check given for a motor vehicle license is found to be noncollectible for any reason, the judge of probate shall notify the revenue officer who shall make a reasonable attempt to retrieve the motor vehicle license in question. In the event the motor vehicle license cannot be retrieved, the revenue officer shall so state and the statement shall constitute authorization for the judge of probate to void the motor vehicle license. Once the motor vehicle license has been voided, the judge of probate shall receive credit for the cost of the motor vehicle license, sales and use tax, and the issuance fee. The appropriate state office shall mark the records pertaining to the void license accordingly and upon inquiry by any law enforcement agency, shall notify the agency that the party in question is operating under a void license. All violations shall be prosecuted in accordance with current law.
Ala. Code § 45-46-20 — Alabama Code / Title 45 / Chapter 46 / Section 45-46-20
Section 45-46-20 Sale of Beer or Ale in Cans
Status: in_force

(a) In Marengo County, in addition to all other containers provided for by law, beer or ale may be sold in cans that do not exceed one quart or 32 ounces in size.

(b) The taxes on the beer or ale in such containers shall be as provided by general state law.
Ala. Code § 45-51A-33.165 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-33.165
Section 45-51A-33.165 Fees Shall Be Paid to City Government
Status: in_force

All fees received by any officer or employee of the city, shall belong to the city government and shall be paid daily to the department of finance.
Ala. Code § 45-8-120.20 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-120.20
Section 45-8-120.20 Violations; Penalties
Status: in_force

Any person who willfully or through culpable negligence violates any provision of this article shall be subject to a fine of not less than fifty dollars ($50) but not more than five hundred dollars ($500). In addition, any person who is in the service of the county and is covered by this article shall also be dismissed from the service of the county and shall not be eligible for reappointment to a position covered by the article for two years.
Ala. Code § 45-44-244.35 — Alabama Code / Title 45 / Chapter 44 / Section 45-44-244.35
Section 45-44-244.35 Examinations and Investigations
Status: in_force

The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of any return made, or if no return was made, to ascertain the amount of fees due. Each employer or licensee shall give to the revenue commissioner or to his or her designee, the means, facilities, and opportunity for the making of the examination and investigation. The revenue commissioner may examine any person under oath concerning any gross receipts which were or should have been shown in a return. The revenue commissioner may compel the production of books, papers, records, and the attendance of any person whom he or she believes to have knowledge of the gross receipts or compensation.
Ala. Code § 45-54-241 — Alabama Code / Title 45 / Chapter 54 / Section 45-54-241
Section 45-54-241 Levy of Tax
Status: in_force

In Pickens County, in addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium, house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to two percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in the room or rooms.
Ala. Code § 45-29-71.07 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-71.07
Section 45-29-71.07 Shop and Unit Road System
Status: in_force

The Fayette County Commission shall establish a shop and unit road system for the operation of the county roads and bridges. The county engineer shall, at each October meeting of the county commission, make recommendations for a yearly work plan and present budget information for the new year. The commission at its regular meetings shall discuss needs as they arise and vote on all issues that might affect the county. The chair, with approval of the county commission, shall manage the daily operation of the county commission. It shall be the duty of the county commission to fix, from time to time in accordance with prevailing economic conditions, the number of employees and the various scales of wages or salaries to be paid for labor necessary in the maintenance and construction of roads, bridges, and county shop operation.
Ala. Code § 45-36A-105.01 — Alabama Code / Title 45 / Chapter 36A / Section 45-36A-105.01
Section 45-36A-105.01 Expiration of Terms for Mayor and City Council Members in 2029; Elections
Status: in_force

The term of office of the Mayor of the City of Scottsboro set to expire in 2028 and the terms of office of the members of the City Council of the City of Scottsboro set to expire in 2028 shall be extended by one additional year to expire in 2029. A successor to the office of mayor and successors to the offices of members of the city council whose terms expire in 2029 shall be elected at a general municipal election to be held on the fourth Tuesday in August 2029, and every four years thereafter.
Ala. Code § 45-2-112 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-112
Section 45-2-112 Designation of Fire Stations as Polling Places
Status: in_force

In addition to the authority granted in Chapter 46 of Title 11 and Article 1, commencing with Section 17-6-1, of Chapter 6 of Title 17, the Baldwin County Commission or any Baldwin County municipal governing body may designate any fire station whose fire department receives any portion of the tax proceeds derived from Section 45-2-242, as a voting place for any voting precinct, district, center, or ward for elections held in Baldwin County, whether primary, general, or special or federal, state, district, county, or municipal. When so designated by the Baldwin County Commission or any Baldwin County municipal governing body, no fire department shall deny access to a fire station for an election pursuant to this section and the access shall be free of charge.
Ala. Code § 45-27-245.62 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-245.62
Section 45-27-245.62 Collection of Tax
Status: in_force

The tax levied by this subpart shall be collected at the same time and in the same manner as the state sales and use taxes are collected in Escambia County and those sales and use taxes applicable only to Escambia County.
Ala. Code § 45-45A-31 — Alabama Code / Title 45 / Chapter 45A / Section 45-45A-31
Section 45-45A-31 Payment for Information Leading to Arrest and Conviction of Person Guilty of High Crime or Misdemeanor
Status: in_force

The governing body of the City of Huntsville, in Madison County, is hereby authorized to appropriate and pay from any general funds of the city otherwise unappropriated, up to the sum of three thousand dollars ($3,000) for information leading to the arrest and conviction of the guilty person for any high crime or misdemeanor in any case where the governing body has, prior to April 15, 1982, manifested the intent of the governing body to appropriate any sum up to three thousand dollars ($3,000) with respect to any high crime or misdemeanor heretofore committed; the sum to be paid only upon order of the court before which such conviction was had.
Ala. Code § 45-2-244.070 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-244.070
Section 45-2-244.070 Applicability
Status: in_force

The provisions of this subpart shall only apply to Baldwin County.
Ala. Code § 45-49-230.01 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-230.01
Section 45-49-230.01 Salary - Chief Deputy Sheriff; Chief Clerk; Chief Investigator; Assistant Chief Deputy
Status: in_force

In all counties having populations of not less than 300,000 nor more than 500,000 according to the last federal decennial census, the chief deputy sheriff shall be paid a salary of not less than Range 41, Step D, twenty-nine thousand three hundred forty dollars ($29,340) annually. The salary to be adjusted at the same time and at the same percentage rate as merit system employees in the county. The chief clerk in the sheriff’s department shall be paid a salary of not less than Range 41, Step D, twenty-nine thousand three hundred forty dollars ($29,340) annually. The salary to be adjusted at the same time and at the same percentage rate as merit system employees in such counties. The chief investigator in the sheriff’s department shall be paid a salary of not less than Range 37, Step A, twenty thousand eight hundred fifty-six dollars ($20,856) annually. The salary to be adjusted at the same time and at the same percentage rate as merit system employees in such counties. The assistant chief deputy in the sheriff’s department shall be paid a salary of not less than Range 37, Step A, twenty thousand eight hundred fifty-six dollars ($20,856) annually. The salary to be paid at the same time and at the same percentage rate as merit system employees in such counties. The salaries of all the above-listed assistants in the sheriff’s department shall be payable in equal monthly installments upon warrants being drawn in the same manner prescribed for payment of compensation of county employees.
Ala. Code § 45-28-150.16 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-150.16
Section 45-28-150.16 Seizure and Forfeiture of Contraband
Status: in_force

Any device, equipment, record, money, or stakes used in any bingo game or operation in violation of this article, may be contraband and may be seized and is forfeited. Property forfeited may be sold, destroyed, or retained for official use by the state or county law enforcement agencies as the circuit court directs, following a full due process hearing.
Ala. Code § 45-25A-50 — Alabama Code / Title 45 / Chapter 25A / Section 45-25A-50
Section 45-25A-50 Court Costs; Law Enforcement Fund
Status: in_force

In DeKalb County, there is levied in the Town of Fyffe an additional fee of ten dollars ($10) for court costs. Funds from the fee shall be deposited in the Law Enforcement Fund to be used by the chief of police for law enforcement purposes. The chief of police shall prepare an annual report of the expenditures made from the fund during the fiscal year and annually submit the report to the city council.
Ala. Code § 45-48-40 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-40
Section 45-48-40 Branch Banking Authorized
Status: in_force

(a) Any bank, incorporated under the laws of this state and having a banking office in Marshall County, and any national bank having a combined paid in capital and earned surplus of at least two hundred thousand dollars ($200,000), shall have the power to establish, maintain, and operate within the limits of such county, one or more branches or branch banks, and to conduct all types of banking and trust business at such branch or branch bank as such bank is lawfully authorized to conduct at its principal office; provided that no branch may be established within the city limits of any incorporated municipality having a population of 5,000 or less in accord with the present or any subsequent federal decennial census and in which a bank is already established; and further provided that any such branch or branch bank lawfully established under this section may continue to operate if the population of the incorporated municipality in which it is located subsequent- ly shall be 5,000 or less; and further provided that any such bank before the establishment of any such branch or branch office shall first secure the written consent of the State Superintendent of Banks. There shall be no further limitation on the establishment, maintenance, or operation of such branches within incorporated municipalities within the county or other than those applying to the establishment, maintenance, or operation of branches and branch banks generally.

(b) All branches and branch banks established and operating under the authority of Act 303, 1973 Regular Session (Acts 1973, p. 436), on September 1, 1988, are hereby validated.
Ala. Code § 45-17-90.48 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-90.48
Section 45-17-90.48 Actual Payment Deemed a Credit Against Amount Due
Status: in_force

The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due.
Ala. Code § 45-35-150.08 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-150.08
Section 45-35-150.08 Bingo Games - Recordkeeping
Status: in_force

Each permit holder shall maintain the following records pertaining to each bingo session for at least one year from the date of the session:

(1) An itemized list of gross receipts for each session.

(2) An itemized list of all expenses, including the name of each person to whom the expenses are paid and a receipt or invoice for all expenses.
Ala. Code § 45-45A-80.01 — Alabama Code / Title 45 / Chapter 45A / Section 45-45A-80.01
Section 45-45A-80.01 Increase to Ad Valorem Tax
Status: in_force

(a) For the purposes of this section, the following words have the following meanings:

(1) AMENDMENT NO 373. Amendment No. 373 of the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901.

(2) TOWN. The Town of Triana, Alabama.

(3) TOWN GENERAL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions of the general laws of this state and the Constitution of Alabama of 1901, to be levied by the town for general municipal purposes and without express limit as to time.

(b) The town presently levies and collects the town general ad valorem tax. Pursuant to a resolution adopted by the Town Council of the Town of Triana after a public hearing in accordance with Amendment No. 373, the Town of Triana proposes to increase the rate at which it may levy and collect the town general ad valorem tax by an additional 12 mills ($1.20 on each one hundred dollars) of assessed value.

(c) Pursuant to subsection (f) of Amendment No. 373 and a resolution adopted by the Town Council of the Town of Triana after a public hearing, the town may increase the rate at which the town levies and collects the town general ad valorem tax by a maximum rate increase for any tax year equal to 12 mills ($1.20 on each one hundred dollars) of assessed value, to be used and expended exclusively for public educational purposes.

(d) The increase in the rate at which the town general ad valorem tax may be levied and collected pursuant to this section is subject to approval by a majority of the qualified electors residing in the town who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment No. 373.

(e) The increase in the rate of ad valorem tax authorized by this section upon approval of a majority of the qualified electors residing in the town shall be levied only if the City of Madison also approves a 12 mill increase in the rate of its ad valorem tax at a special election held contemporaneously with the special election held in the Town of Triana, the proceeds of which are to be used exclusively for public educational purposes.

(f) The increase in the maximum level of ad valorem tax authorized pursuant to this section may be made effective beginning with the levy for the tax year beginning on October 1, 2019, for which tax year municipal ad valorem taxes will become due and payable on October 1, 2020.
Ala. Code § 45-32-247 — Alabama Code / Title 45 / Chapter 32 / Section 45-32-247
Section 45-32-247 Levy of Tax
Status: in_force

(a)(1) The Greene County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Greene County a county privilege, license, or excise tax up to the following amounts:

a. Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor.

b. Five cents ($0.05) for each cigar of any description made of tobacco or any substitute therefor.

c. Five cents ($0.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe or cigarette.

d. Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in paragraph c.

e. Five cents ($0.05) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.

(2) The privilege, license, or excise tax shall be in addition to all other taxes heretofore imposed by law.

(3) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, such payment shall be sufficient, the intent being that such license tax hereby required to be paid shall be paid but once on each package of cigarettes and on each cigar.

(b) Upon adoption by the Greene County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Greene County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Greene County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this subsection shall be guilty of a misdemeanor, and upon conviction shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days, or by both such fine and imprisonment. Each act in violation of this subsection shall constitute a separate offense.

(c) The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40–25–1 to Section 40–25–28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.

(d) The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this section. All such rules and regulations duly promulgated shall have the force and effect of law.

(e) All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40–25–1 to Section 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this section as fully as if set out herein.

(f) The proceeds from the tax hereby authorized, less the actual costs of collection not to exceed 10 per centum shall be paid by the State Department of Revenue into the county general fund of Greene County to be expended as follows:

(1) Fifty percent for economic development within Greene County.

(2) Fifty percent for capital outlay within Greene County.

(g) None of the provisions of this section shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution.

(h) This statute shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.
Ala. Code § 45-36-110 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-110
Section 45-36-110 Compensation for Election Officials
Status: in_force

(a) The Jackson County Commission may provide compensation to election officials in addition to that now provided by law, in an amount not exceeding ten dollars ($10) per day.

(b) This additional compensation shall be appropriated from the county general fund.
Ala. Code § 45-28-220.03 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-220.03
Section 45-28-220.03 Etowah County Mega Sports Complex Authority
Status: in_force

(a) This section shall only apply in Etowah County.

(b) The Etowah County Mega Sports Complex Authority is created.

(c)(1) The authority shall consist of the following members:

a. Except as otherwise provided in subparagraph 1., one member appointed by each member of the local legislative delegation with initial terms expiring as follows:

1. House District 29, expiring November 10, 2022. The initial appointment occurring after October 1, 2022, shall be made by the Director of the Etowah County Tourism Board. Subsequent appointments to this position shall be made by the legislative member representing House District 29.

2. House District 28, expiring November 10, 2023.

3. House District 30, expiring November 10, 2024.

4. Senate District 10, expiring November 10, 2025.

b. The President of the Etowah County Chamber of Commerce, or his or her designee.

c. The Director of the Etowah County Tourism Board, or his or her designee.

d. One member appointed by the governing body of the City of Rainbow City, for an initial term expiring November 10, 2024.

(2) Upon completion of the initial staggered terms, subsequent appointments of non ex-officio members shall be made in the same manner for terms of four years.

(3) A member shall be removed from the authority after failing to attend three consecutive properly noticed regular meetings of the authority, or more than half of the properly noticed regular meetings, during a calendar year. The members of the authority shall meet at least quarterly and minutes of the meetings of the authority shall be posted on a website operated by the authority or on a social media website of the authority, or both, within 30 days after the meeting date. A vacancy on the authority for any reason shall be filled by appointment by the original appointing authority for the unexpired term.

(d) The authority, subject to subsections (e) and (h), shall have the following powers and duties:

(1) To acquire or lease real property for the development of sports or other recreational facilities and related improvements for public purposes.

(2) To make, enter into, and execute contracts, agreements, or other instruments necessary to accomplish the purposes of this section.

(3) To establish and appoint committees and hire staff which it deems necessary for the carrying out of its functions.

(4) To accept and receive any and all donations and grants of money, equipment, supplies, materials, and services.

(5) To perform other functions as may be necessary or appropriate to achieve the purposes of this section.

(e) Commencing on October 1, 2025, all fiduciary responsibilities and duties relating to the authority shall be vested in the City of Rainbow City. All revenue of the authority including, but not limited to, tax revenues received pursuant to Section 45-28-220.03, shall be transmitted to the appropriate designated division of the city and all fiscal distributions, liabilities, and obligations of the authority shall be the responsibility of the city, provided that collected and received revenue is sufficient to satisfy the liabilities and obligations of the authority. The designated division shall have unfettered access to all accounts held by the authority on October 1, 2025, which accounts shall remain separate and distinct from all other accounts held by the city.

(f) All T.V.A. in-lieu-of-taxes payments to Etowah County retained by the county and not transferred to the City of Sardis pursuant to Section 40-28-2 shall be distributed to the Etowah County Mega Sports Complex Authority to be used for the financing and operation of a mega sports complex as provided by the City of Rainbow City pursuant to subsection (e).

(g)(1) Any additional funds received by the authority from any state or county tax revenue shall be applied first toward the payment of existing debts.

(2) Immediately upon the full payment of all debts in existence as of October 1, 2022, all revenues referenced in subsection (f) of this section and Section 45-28-91.02(1) shall be held in the county treasury until otherwise directed by unanimous consent of the members of the legislative delegation.

(h) On or before June 1, 2048, and immediately upon the full payment of all debts in existence on October 1, 2022, the terms of the members then serving on the authority pursuant to subsection (c) shall end, and the authority shall be dissolved. At that time, the City of Rainbow City shall perform all duties of the authority as provided in subsection (d) and all existing debts, liabilities, and assets of the authority including, but not limited to, real property, buildings, equipment, and other assets, shall transfer to the City of Rainbow City.

(i) A comprehensive financial audit of the authority shall be performed immediately after October 1, 2022, annually for the immediately succeeding two years, and every two years thereafter. The audit shall be performed by a licensed independent certified public accountant chosen by the authority from a list of three auditing firms nominated by the governing body of the City of Rainbow City. A copy of each audit performed shall be submitted to the Chief Examiner of the Department of Examiners of Public Accounts and each appointing authority within 30 days after completion. Immediately upon dissolution of the authority, the comprehensive financial audits shall cease.
Ala. Code § 45-28-150.04 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-150.04
Section 45-28-150.04 Bingo Games - Special Permits
Status: in_force

(a) A qualified organization, including an organization which holds a permit pursuant to Section 45-28-150.03, may apply for a special permit for conducting a bingo session at a designated location for a special occasion. Such an applicant shall submit to the sheriff a written application prepared in accordance with and on a form prescribed by rule of the sheriff. The application shall include the information required by subsection (b) of Section 45-28-150.03, except that the applicant shall indicate the day or days on which the applicant will conduct the bingo session for the special occasion. Upon a determination by the sheriff that the applicant is a qualified organization and is not ineligible pursuant to Section 45-28-150.13 and upon the applicant’s payment of the required fee under this subsection to the sheriff’s department, the sheriff may issue a special permit. The special permit fee shall be twenty-five dollars ($25) per day.

(b) A special permit shall contain the name and address of the permit holder and shall specify the location and the day on which the permit holder may conduct the bingo session. Only one special permit may be issued each month and no more than one special permit per year may be issued to the same organization.

(c) Special permits are not transferable or assignable.
Ala. Code § 45-34-81.03 — Alabama Code / Title 45 / Chapter 34 / Section 45-34-81.03
Section 45-34-81.03 Additional Booking Fee in Certain Cases
Status: in_force

(a)(1) In Henry County, a booking fee in the amount of forty-five dollars ($45) shall be assessed against and collected from each person booked or incarcerated into the Henry County Jail and subsequently convicted.

(2) The fee assessed pursuant to this section shall be in addition to any fines, court costs, or other charges imposed.

(b)(1) The booking fee imposed by this section shall be assessed against a defendant upon conviction by a court of law where the defendant is convicted.

(2) The clerk of the court shall enter the amount of the fee as provided in this section on the docket sheet and shall collect the fee in the same manner and the same time as court costs.

(3) Notwithstanding subdivision (2), the fee may not be deemed a court cost based on collection by the clerk.

(c) The revenues derived from the booking fee shall be distributed as follows: Twenty dollars ($20) of the fee to the Henry County Sheriff’s Office, fifteen dollars ($15) of the fee shall be distributed to the Henry County Commission - Jail Fund to be used for the operation of the jail, and ten dollars ($10) of the fee shall be distributed to the Henry County Circuit Clerk Fund to be used for the operation of the office.

(d)(1) In any case where the booking fee provided by this section is not paid, the circuit clerk of the court may assist in the collection of the fees.

(2) In addition, the sheriff may contract for the collection of the fees and pay a portion of the fees as a cost for collection.

(e)(1) The sheriff may withhold funds of a person who is incarcerated in the Henry County Jail equal to the amount of the booking fee which shall be applied toward the assessment of the booking fee.

(2) If no conviction results, the moneys shall be repaid to the defendant after dismissal of all charges or acquittal.

(f) Any revenues derived from this section shall be in addition to other funding sources for the Henry County Sheriff’s Office, the Henry County Commission - Jail Fund, and the Henry County Circuit Clerk’s Office and shall not reduce any funding from any other sources.
Ala. Code § 45-49-141.02 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-141.02
Section 45-49-141.02 Determination of Areas and Owners to Be Charged
Status: in_force

The county governing body of Mobile County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Mobile County, to determine the area and owners thereof, and report the same to the Tax Assessor of Mobile County who shall be authorized, after notice by certified mail to such owners, and hearing before the county governing body is to requested by such owners, to place the financial charge or tax against the forest land as may be determined by the report of such agents or the determination of the county governing body. It shall be the responsibility of the Tax Assessor of Mobile County to establish such rules and regulations as are necessary to administer this part.
Ala. Code § 45-55-243 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-243
Section 45-55-243 Definitions
Status: in_force

(a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning:

(1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Pike County in the State of Alabama. (3) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (4) REGISTERED SELLER. The person registered with the state Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (5) SPECIAL COLLECTION AGENT. Collectively the following: a. The person appointed from time to time by resolution and order of the governing body of the county for collection of the sales tax levied by Section 45–55–243.01, which person may be the state Department of Revenue; and b. The person appointed from time to time by resolution and order of the governing body of the county for collection of the use tax levied by Section 45–55–243.03, which person may be the state Department of Revenue; and (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(2) COUNTY. Pike County in the State of Alabama. (3) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (4) REGISTERED SELLER. The person registered with the state Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (5) SPECIAL COLLECTION AGENT. Collectively the following: a. The person appointed from time to time by resolution and order of the governing body of the county for collection of the sales tax levied by Section 45–55–243.01, which person may be the state Department of Revenue; and b. The person appointed from time to time by resolution and order of the governing body of the county for collection of the use tax levied by Section 45–55–243.03, which person may be the state Department of Revenue; and (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(3) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (4) REGISTERED SELLER. The person registered with the state Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (5) SPECIAL COLLECTION AGENT. Collectively the following: a. The person appointed from time to time by resolution and order of the governing body of the county for collection of the sales tax levied by Section 45–55–243.01, which person may be the state Department of Revenue; and b. The person appointed from time to time by resolution and order of the governing body of the county for collection of the use tax levied by Section 45–55–243.03, which person may be the state Department of Revenue; and (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(4) REGISTERED SELLER. The person registered with the state Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (5) SPECIAL COLLECTION AGENT. Collectively the following: a. The person appointed from time to time by resolution and order of the governing body of the county for collection of the sales tax levied by Section 45–55–243.01, which person may be the state Department of Revenue; and b. The person appointed from time to time by resolution and order of the governing body of the county for collection of the use tax levied by Section 45–55–243.03, which person may be the state Department of Revenue; and (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(5) SPECIAL COLLECTION AGENT. Collectively the following: a. The person appointed from time to time by resolution and order of the governing body of the county for collection of the sales tax levied by Section 45–55–243.01, which person may be the state Department of Revenue; and b. The person appointed from time to time by resolution and order of the governing body of the county for collection of the use tax levied by Section 45–55–243.03, which person may be the state Department of Revenue; and (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

a. The person appointed from time to time by resolution and order of the governing body of the county for collection of the sales tax levied by Section 45–55–243.01, which person may be the state Department of Revenue; and b. The person appointed from time to time by resolution and order of the governing body of the county for collection of the use tax levied by Section 45–55–243.03, which person may be the state Department of Revenue; and (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

b. The person appointed from time to time by resolution and order of the governing body of the county for collection of the use tax levied by Section 45–55–243.03, which person may be the state Department of Revenue; and (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(9) STATE SALES TAX STATUTES. Division 1, commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.

(11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2 and the incidence and collection of the taxes imposed therein.

(b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed thereto in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect in this subpart that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.
Ala. Code § 45-6-191 — Alabama Code / Title 45 / Chapter 6 / Section 45-6-191
Section 45-6-191 Application for Passage of Local Legislation; Identification
Status: in_force

No person or persons shall advertise notice of intention to apply for passage of local legislation affecting Bullock County in the Legislature of Alabama unless such person or persons shall be identified by name and address and shall clearly state whether such person or persons are members of the Legislature or are not members of the Legislature.
Ala. Code § 45-13-120 — Alabama Code / Title 45 / Chapter 13 / Section 45-13-120
Section 45-13-120 Compensation; Election; Oath and Bond; Office Space, Equipment; Chief Clerk; Powers and Duties; Issuance of Licenses; Disposition of Funds
Status: in_force

(a)(1) Effective October 1, 1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The annual salary shall be payable in equal biweekly installments from the general funds of the county, as all other county employees are paid.

(2) The office of commissioner of licenses shall be established upon the occurrence of a vacancy before October 1, 1991, in either the office of tax assessor or tax collector, then, in that event, the officer remaining after the office of revenue commissioner is established, shall be the license commissioner for the remainder of the unexpired term for which he or she was elected as either tax assessor or as tax collector, as the case may be, and the license commissioner shall be appointed by the Governor for the remainder of the term.

(3) A license commissioner shall be elected in the primaries and general election of 1990, and in the general election each six years thereafter. The commissioner of licenses shall serve for a term of office of six years from the first day of October next succeeding his or her election and until his or her successor is similarly elected, qualified, and takes office. Vacancies in the office shall be filled as provided for by the Code of Alabama 1975, for filling vacancies in the tax assessor’s and tax collector’s offices.

(b) Before entering upon the duties of office, the commissioner of licenses shall take the oath of office prescribed by the constitution, and enter into bond in such sum as may be required by the Code of Alabama 1975, giving as surety thereon a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds are conditioned and shall be approved by the state Comptroller and filed with the judge of probate of the county.

(c) Suitable office space and all stationery, equipment, and supplies necessary for the conduct of the office shall be furnished by the county commission to the commissioner of licenses except such stationery and supplies as the law now requires to be furnished by the State Department of Revenue or the State Department of Finance or the state Comptroller.

(d) The commissioner of licenses herein provided for shall appoint a chief clerk who shall, in his or her absence, have the power and authority herein granted to the commissioner of licenses. The commissioner of licenses shall also appoint a license inspector and a sufficient number of clerks and assistants to properly perform the duties of his or her office; however, all such appointments shall be made in strict conformity with the provisions of the civil service or merit system law of the county, and the commissioner of licenses shall be deemed to be the appointing authority within the meaning of any civil service or merit system law. The salary of the chief clerk and all other clerks so appointed shall be set by the county commission.

(e) It shall be the duty of the commissioner of licenses to collect and issue all licenses for exercising any rights or privileges for which a license is required, including, but not limited to, hunting licenses, driver’s licenses, licenses for motor vehicles, and any and all other licenses which are now or which may hereafter be required by law to be paid to the State of Alabama or the counties thereof, except marriage licenses which shall continue to be issued by the judge of probate.

(f) Before any person, firm, or corporation shall engage in or carry on any business or do any act in any county to which this section applies for which a license is required by law, he, she, they, or it, except as otherwise provided, shall pay to the commissioner of licenses the amount required for such licenses, and shall comply with all the other requirements of this section; and upon the payment of such amount to the commissioner of licenses for the issuance of such license, and all costs and fees and penalties which shall have accrued, or for which such person, firm, or corporation shall have become liable in any proceedings commenced for the collection of each such license or to enforce payment thereof, and upon compliance with all other provisions of this section by the applicant, such commissioner of licenses shall issue the license countersigned by him or her, in the form and on the blank to be furnished by the state Comptroller, which shall set forth and specify the name of the person, firm, or corporation, applying therefor, the business or act which it is proposed to carry on or do thereunder, the name of the street or location where it is reported to carry on the same, if such location shall be in a city or town and have a street number, and if not, then the location and amount paid for each such license, and the time for which it is issued; and if the license is for a peddler it shall state whether he or she proposes to travel on foot or on horseback or on wagon or motor vehicle; and such license shall not be transferable, nor shall it entitle the holder thereof to carry on any other business or do any other act than that named therein, nor at any other location than that therein specified. Provided, that in case that it should become necessary to remove any business for which a license is required by this subsection, from one location to another location in the same city or town, and such business be continued as the same kind and character and by the same person or firm as that carried on at the former location, another license shall not be required for such business for the same license year.

(g) In all cases where the amount to be paid for license depends upon the amount of capital invested or the value of the goods or stock, or the amount of sales, or receipts, or any other fact or condition hereinbefore recited, it shall be the duty of the person applying for such license to render to the commissioner of licenses a sworn statement of the amount of the capital invested, of the value of the goods or stock, or of the amount of sales or receipts, and to make under oath such further proof or affidavit as may be required by the commissioner of licenses to determine the character of the license, and the amount to be paid for the same.

(h) Upon the issuance of any license the commissioner of licenses must before detaching the license from the stub, fill up the blank spaces in the stub to correspond in all respects, with the licenses as issued, and sign his or her name thereto.

(i) The commissioner of licenses shall keep in a book prepared for that purpose an accurate account of all licenses received by him or her from the Comptroller, and of the disposition made of them, and of all money received from licenses issued by him or her, and make receipt thereof to the Comptroller within 20 days after the expiration of the fiscal year, at which time he or she shall return to the Comptroller all unused licenses, and shall also return to the Comptroller the stubs of all licenses issued by him or her and the commissioner of licenses shall on demand of the Comptroller, at any time, exhibit to the Comptroller or to any agent appointed by the Comptroller for that purpose, such license record and the original of all licenses then remaining in his or her hands, and all stubs of licenses issued.

(j) All fees prescribed under the general law for the performance of duties required under the terms of this section to be performed by the commissioner of licenses shall be paid to or collected by the commissioner of licenses and by the commissioner paid to the treasurer of the county or to the official performing the duties of county treasurer, and all of the fees shall be the property of the county.

(k) If any person through a mistake or error on the part of the commissioner of licenses has paid to the commissioner of licenses money that was not due for such license, or by such mistake has paid to the commissioner of licenses for such license an amount in excess of that required by law for the business to be carried on by such person under the license, such person shall be entitled to have refunded to him or her the amount in either event so erroneously collected by the commissioner of licenses; provided, no refund shall be made unless application therefor is made within two years from date of payment.

(l) On the application of any such person, or his or her executor, administrator, or assignee, the commissioner of licenses shall proceed to ascertain the amount due such applicant under the provisions of subsection (k), and shall grant such certificate as will enable the Comptroller and the county governing body to draw his or her warrant or their order, respectively, and such warrant or order shall be paid out of any moneys in the State Treasury, or the county treasury, not otherwise appropriated.

(m) To prevent motor vehicles from escaping taxation and to provide for the more efficient assessment and collection of taxes due on same, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the commissioner of licenses as provided under this section until the ad valorem tax on such vehicle shall have been paid in the county for the preceding year, as evidenced by a receipt of the commissioner of licenses, if the motor vehicle belongs to a resident of such county or is principally used or operated in such county. Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in such county who desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation to the commissioner of licenses of such county, for the preceding tax year, and the commissioner of licenses of such county shall deliver to such person who makes the return as herein required, a certificate of assessment on a form prescribed by the Department of Revenue, and such certificate shall be the warrant of the commissioner of licenses to collect the tax as shown thereon. Motor vehicles within the meaning of this section shall not be included in any assessment made to the tax assessor by any person, firm, or corporation, and such motor vehicles shall not be considered as escaped property by reason of failure to include same in any tax return, but shall be assessed as herein provided. The commissioner of licenses upon issuing a license for the operator of motor vehicles as herein provided shall make a duplicate of the tax receipt and keep same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this section. Valuation for ad valorem assessment shall not be more than 30 percent of the fair and reasonable value of same. A motor vehicle brought into the state during any tax year or new motor vehicles for which licenses have never been issued, sold from the stock of a dealer during any tax year shall be subject to taxation the same as if it had been held or owned in the state on the first day of October, except that taxes thereon shall be assessed on a quarterly declining basis. Every motor vehicle shall be presumed to have been in Alabama during the taxable year and taxes thereon shall be assessed unless the person, firm, or corporation applying for exemption from ad valorem taxation furnishes the commissioner of licenses with a certificate showing that such vehicle was registered in another state after the preceding October, such certificate to be signed by the proper official of such state and also an affidavit signed by the person, or in the case of a firm, association, or corporation its authorized agent, claiming the exemption, stating the exact date the car came into Alabama provided, however, that where application is made for exemption from taxation on a new motor vehicle for which there has never been a tag purchased, a bona fide bill of sale showing the date of purchase shall be sufficient proof for exemption by the commissioner of licenses provided the date of purchase, the name and address of the dealer, and the invoice number is shown on the assessment sheet. The State Department of Revenue shall furnish the commissioner of licenses with blank certificates for claiming exemptions authorized in this subsection. The commissioner of licenses is authorized to issue a motor vehicle license for any vehicle for which an exemption from taxation has been claimed as authorized above, and for any vehicle which is not subject to taxation. The commissioner of licenses, in addition to assessing and collecting the ad valorem taxes due the state and county on motor vehicles, shall collect the ad valorem taxes on motor vehicles due all cities and towns located in the county. The commissioner of licenses shall report and pay over the money collected for the cities and towns at the same time and in the same manner as state and county taxes are reported and paid over by him or her. The commissioner of licenses shall receive a commission of five percent for collecting city and town ad valorem taxes and shall deduct the commissions from the amount collected before paying the same over to the city or town, and shall pay the commissions into the county treasury, and the commissions so collected and paid into the county treasury, shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, such county, and any city or town in such county are paid for the preceding year. Nothing herein shall be construed as affecting the assessment of the stock of goods, wares, and merchandise of motor vehicle dealers, or the inclusion of motor vehicles or capital invested therein making such assessments; nor shall the provisions hereof be construed as imposing an ad valorem tax upon a motor vehicle for the tax year in which application for such motor vehicle license is made, unless such motor vehicle was subject to such assessment, otherwise than as constituting a part of the stock of goods, wares, and merchandise of a dealer.

(n) The state Comptroller is hereby required to furnish to such license commissioner all books, records, and blanks, now or hereafter required by law to be furnished to the judges of probate of the state in connection with the performance of their duties in the issuance or collection of licenses or privilege taxes.

(o) All duties required by law of probate judges in this state, with reference to the issuance of and collection of state, county, and other licenses except marriage licenses, shall be performed by the commissioner of licenses, and the commissioner of licenses shall be entitled to collect all fees, commissions, charges, and allowances fixed by law, except as otherwise herein provided, for judges of probate respecting the issuance and collection of licenses; and he or she shall be liable to all the pains and penalties, with reference to the collection of such licenses imposed on the judges of probate in this state, and the judge of probate of the county is relieved from any and all duties, liabilities, and responsibilities now imposed by law for the collection of licenses in the county.

(p) All duties required by law of tax assessors and tax collectors with reference to the assessment and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles shall be performed and exercised by the commissioner of licenses, including, but not limited to, the casual sales tax on vehicles now collected by the tax collector, and the tax assessor and tax collector of any county to which this section applies are hereby relieved of all duties and responsibilities in reference thereto.

(q) The commissioner of licenses shall receive for the assessing and collecting of state and county ad valorem taxes on motor vehicles the same fees, charges, and commissions fixed by law to be paid to tax assessors and tax collectors for the like services and paid into the general fund of the county, except as otherwise herein provided.
Ala. Code § 45-53-245.03 — Alabama Code / Title 45 / Chapter 53 / Section 45-53-245.03
Section 45-53-245.03 Addition of Tax to Sales Price or Admission Fee
Status: in_force

Each person engaging or continuing within Perry County in a business subject to the tax levied in Section 45-53-245.01, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the sale or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sale or admission price and collected from the purchaser. It shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
Ala. Code § 45-29-71.03 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-71.03
Section 45-29-71.03 Vice-Chair
Status: in_force

Each district commissioner may serve a one-year term as vice-chair on the basis of a six-year rotation, the term beginning on the anniversary date of the seventh day next following the general election next preceding his or her term each year in the following order: District 1, District 3, District 6, District 5, District 4, District 2. A commissioner may elect to pass at any time that the term of the vice-chair arises or may swap terms with another consenting commissioner. The vice-chair, when presiding in the absence of the chair, shall have a vote in all matters before the commission except in the event of a tie whereupon the vice-chair, when presiding, shall have a second vote for the limited purpose of casting the deciding vote. The vice-chair, during his or her term as vice-chair, shall receive a salary supplement of five thousand dollars ($5,000) per year. In addition to his or her duties of presiding in the absence of the chair, the vice-chair will be expected to perform additional duties as assigned by the chair.
Ala. Code § 45-28-234.11 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-234.11
Section 45-28-234.11 Filling of Vacancies
Status: in_force

Whenever a vacancy exists in any position, it shall be filled by appointment of one of the appropriate eligible registrants, or by transfer within the service from another position of the same class. However, any eligible person of the same class who has been laid off, as provided in Section 45-28-234.10, shall receive preference in hiring. Whenever it is impossible to certify eligible persons to a vacancy, the board may authorize the appointing authority to fill the vacancy temporarily pending the establishment of an eligible registrant. Temporary appointments shall be effective for six months, and may be extended for six additional months by the board, upon request by the appointing authority. All appointments other than temporary appointments shall be probationary for six months from the date of appointment. A probationary employee may be discharged by his or her appointing authority without cause during the probationary period. After the expiration of the probationary period, an appointment shall be permanent, subject to discharge thereafter only for cause.
Ala. Code § 45-37-83.01 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-83.01
Section 45-37-83.01 Additional Compensation of Retired District Judges
Status: in_force

Any retired district judge in the Tenth Judicial Circuit shall commence to receive as additional compensation payable from the treasury of the county on an annual basis, a sum equal to 40 percent of the annual compensation or retirement benefit paid the judge by the State of Alabama. The salaries or compensation provided for herein is supplementary to the salaries or compensation or retirement benefits paid such judges by the state and shall be paid out of the general funds of the county in 12 equal monthly installments on warrants properly drawn against such funds. Payment by Jefferson County under this section shall be in lieu of and shall terminate the payment of any other compensation or pension benefit payable to such retired district judge by Jefferson County.
Ala. Code § 45-51-82.28 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-82.28
Section 45-51-82.28 Rights of Participating Defendants
Status: in_force

Any defendant voluntarily participating in such a program shall have the right to:

(1) Insist on criminal prosecution at any time the prosecution for the offense for which he or she is charged is pending, and to have a circuit court judge determine whether any pressure or coercion was applied to the defendant to accept non-criminal disposition.

(2) Counsel of his or her choosing or, if indigent, court appointed counsel during all phases of the diversionary or preprosecution probationary proceedings unless the right to counsel is knowingly and voluntarily waived by the accused.
Ala. Code § 45-51-243.02 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-243.02
Section 45-51-243.02 Levy of Tax; Rates; Applicability; Disposition of Funds
Status: in_force

(a) The county commission is authorized, by resolution duly adopted, to levy, in addition to all other taxes now imposed or authorized by law, and to collect as herein provided, a privilege, license, or excise tax, herein called a rental tax, on the leasing or renting of tangible personal property within the county. Though required to be collected by the lessor or vendor, the rental tax shall conclusively be presumed to be a direct tax on the lessee or renter, precollected for the purpose of convenience only. Each individual transaction involving the lease or rental of tangible personal property to a lessee or a renter shall constitute the basis for computing the rental tax. As such, the rental tax shall not be construed as a tax on the gross receipts or gross proceeds of a lessor or a vendor.

(b) The rental tax may be imposed at the following rates:

(1) In each transaction involving the leasing or renting of any automotive vehicle or truck trailer, semi-trailer, or house trailer, up to three quarters of one percent of the rental revenue paid by the lessee or renter of the automotive vehicle, truck trailer, semi-trailer, or house trailer; provided, however, that the leasing or renting of rental passenger vehicles and rental trucks shall be exempt from the rental tax.

(2) In all other transactions subject to the tax, up to two percent of the rental revenue paid by the lessee or renter in each transaction subject to the tax.

(c) The rate of taxation shall be set by a resolution of the county commission within the limits prescribed in this section.

(d) The rental tax shall not apply to any leasing or rental in which the state, or any municipality or county in the state, or any public corporation organized under the laws of the state, is the lessee or vendee or the lessor or vendor.

(e) Subject to subsections (g) and (h), when a lessor or vendor in the county (1) leases tangible personal property to a lessee or renter outside the county, (2) the property is to be used outside the county, and (3) the lessor’s or vendor’s records in the county show that the property is so leased to be used outside the county, the transaction is not subject to the rental tax.

(f) Subject to subsections (g) and (h), when a lessor or vendor (1) is located outside of the county, (2) leases or rents tangible personal property to a lessee or renter within the county, and (3) the property so leased or rented is to be used in the county, the transaction is subject to the rental tax.

(g) Except for rental passenger vehicles and rental trucks, the leasing or renting of any automotive vehicle, truck trailer, semi-trailer, or house trailer within the county is subject to the rental tax, although the automotive vehicle, truck trailer, semi-trailer, or house trailer may be returned to the lessor or vendor outside the county. Where any automotive vehicle, truck trailer, semi-trailer, or house trailer is leased outside the county and turned in to the lessor or vendor in the county, the transaction is not subject to the rental tax.

(h) Except for rental trucks, when a lessor or vendor leases or rents a truck, truck trailer, or semi-trailer to a motor carrier in the county, the transaction is subject to the rental tax, although the truck, truck trailer, or semi-trailer may occasionally travel outside of the county. Where the lessor or vendor leases a truck, truck trailer, or semi-trailer to a motor carrier outside the county, the transaction is not subject to the rental tax, although the truck, truck trailer, or semi-trailer may occasionally travel in the county.

(i) The rental tax received or collected shall be deposited into the county general fund to be expended as determined by the county commission.
Ala. Code § 45-49-43.08 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-43.08
Section 45-49-43.08 Registration
Status: in_force

Each licensee under this part, after the beginning of business, shall promptly register with the chief of police or sheriff, in a book kept for that purpose, his or her name, address, and every place where he or she carries on business or stores property.
Ala. Code § 45-31-120.02 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-120.02
Section 45-31-120.02 Status of Employees
Status: in_force

All employees who have acquired permanent status shall, subject to this part, have permanent status in their present positions so long as such positions remain in the classified service. All other employees shall be eligible to acquire permanent status in their present positions so long as such positions remain in the classified service in the manner provided in Section 45-31-120.13, upon completing six months’ service in such positions, such time to be computed from the beginning of such service, rather than from October 1, 1985.
Ala. Code § 45-37A-352 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-352
Section 45-37A-352 Regulation of Sale and Consumption of Alcoholic Beverages on Sunday
Status: in_force

(a) In addition to any other authority for the sale of alcoholic beverages on Sunday, the City Council of the City of Mountain Brook may authorize the sale of alcoholic beverages for on-premises consumption in the corporate limits of the city on Sunday commencing at 10:00 a.m.

(b) The provisions of this section are supplemental and shall not be construed to repeal any other law except to the extent of any direct conflict with this section.
Ala. Code § 45-23-140 — Alabama Code / Title 45 / Chapter 23 / Section 45-23-140
Section 45-23-140 Fire Protection Program
Status: reserved

(a) The County Commission of Dale County is authorized, when the need exists, to provide protection against forest fires in Dale County by participating in the Alabama Forestry Commission’s fire protection program in the manner hereinafter specified.

(b)(l) After the Dale County Commission has determined that such a need does exist in Dale County, the county commission may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest lands located in Dale County for use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($0.10) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forest lands due to availability of such fire protection.

(2) “Forest lands” as used in this section, shall mean any land which supports a forest growth, or which under prevailing natural and economic conditions may be expected to support such a growth in the future, or which is being used or reserved for any purpose. “Forest lands” as used in this section, shall not include any lands primarily used for residential purposes nor shall it include publicly owned lands.

(c) The need for such financial charge or tax to provide forest fire protection within the county shall be determined by the county commission after a public hearing is held thereon. Notice of such public hearing shall be given by the county commission for a period of two consecutive weeks by advertisement in a newspaper of general circulation in Dale County. Such advertisement shall indicate the date, time, and place of the hearing, the manner proposed to finance such fire protection program, and the part of the cost of such that is proposed to be paid by the owners of forest lands. Any person owning forest land in Dale County may appear in person or by attorney at such time and place and make defense against such financial charge or tax or the amount thereof. After such hearing the county commission shall determine whether or not a need exists for such a charge or tax; and if a need is found to exist for such financial charge or tax, the county commission shall determine the amount of such financial charge or tax and enter on the minutes of the county commission an order fixing such financial charge or tax.

(d)(l) Any such financial charge or tax fixed as provided in subsection (c) shall be payable at the same time and in the same manner as county taxes and the owners of the forest lands shall make report of same to the Tax Assessor of Dale County at the time fixed by law for making return of the property of such property owner.

(2) Financial charges or taxes levied shall constitute a lien on the property against which they are charged or taxed in case of default in the payment of such financial charge or tax the land may be sold in the same manner and under the same conditions that lands are sold for the satisfaction of liens for county ad valorem taxes and redemption from such sale may be effected in the same manner as is provided by law for redemption where land is sold for non payment of ad valorem taxes.

(e) The County Commission of Dale County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Dale County, determine the area and owners thereof, and report same to the Tax Assessor of Dale County who shall be authorized, after notice by certified mail to such owners, and hearing before the county commission if so requested by such owners, to place the financial charge or tax against the forest lands as may be determined by the report of such agents or the determination of the county commission.

(f) The tax herein imposed shall be due and payable quarterly to the State Department of Revenue, and shall, when collected, be paid by such department into the State Treasury, and credited to Dale County. All monies collected in accordance with this section shall be spent in participating in the Alabama Forestry Commission’s forest fire protection program in Dale County.

(g) The County Commission of Dale County is authorized to remove such financial charge or tax after the county commission has determined that the financial charge or tax is no longer needed. The county commission shall hold public hearings to determine whether or not the financial charge or tax is still needed. Procedures for such public hearings shall be the same as those in subsection (c).
Ala. Code § 45-31-83 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-83
Section 45-31-83 Special Recording Fee
Status: in_force

In Geneva County, upon the passage of a resolution by the county commission at a regularly scheduled meeting, the county commission may levy a special recording fee of three dollars ($3) which shall be paid to the county and collected by the judge of probate with respect to each real property instrument and each personal property instrument that may be filed for record in the office of the judge of probate and for the recording of other instruments and documents in the probate office. After the levy of the fee provided by this section, no instrument shall be received for record in the office of the judge of probate unless the special recording fee of three dollars ($3) is paid. The special recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any real property instrument or personal property instrument, and for the recording of other instruments and documents in the probate office at the discretion of the county commission. All special recording fees collected shall be deposited on a monthly basis in the county general fund by the office of the judge of probate to be used for general county purposes.
Ala. Code § 45-23-72.01 — Alabama Code / Title 45 / Chapter 23 / Section 45-23-72.01
Section 45-23-72.01 Districts
Status: in_force

For purposes of electing members of the county commission, Dale County, Alabama, is hereby divided in four county commission districts with boundaries defined as follows:

District 1

Beginning at the corner of Dale, Coffee, and Pike Counties, said corner being the Northwest corner of Dale County; thence East along the Dale and Pike County line and the Dale and Barbour County line to Judy Creek; thence Southerly along Judy Creek to County Road 13; thence Southwesterly along centerline of County Road 13 to County Road 50; thence westerly along the centerline of County Road 50 to Alabama Highway 123; thence southerly along the centerline of Alabama Highway 123 to the intersection of Alabama 123 and Alabama 249; thence Southwesterly along the center-line of Alabama 249 to US 231; thence Southeasterly along US 231 to the Southeast corner of Ozark City Limits; thence westerly and southerly in zig zag’s along the Ozark City Limits to the West right of way of Alabama 249; thence Northeasterly along said right of way and Fort Rucker Reservation to the point that the Fort Rucker Reservation line leaves the west right of way of Alabama Highway 249; thence westerly and Northerly in zig zags along Fort Rucker Reservation line to the Dale, Coffee County lines; thence North along Dale, Coffee County line to the point of beginning.

District Two

Beginning at the point where the Southwest corner of Fort Rucker Reservation intersects the Dale, Coffee County line; thence Easterly, Southerly and Northerly along Fort Rucker Reservation to Klondike Creek; thence Northly along Klondike Creek to a point where Klondike Creek intersects the line one half quarter South of the North line of Section 35, Township 5 North, R25East; thence East along said half quarter line to the intersection of said half quarter line and Alabama Highway 123 and County Road 18; thence Northeasterly along the centerline of County Road 18 to the Newton City limits; thence Southerly, Easterly, Northerly and Westerly along Newton City limits to Paul King Creek; thence Southerly along Paul King Creek to Mossy Camp Branch; thence Southwesterly along Mossy Camp Branch to Dale, Houston County line; thence Southwesterly along Dale, Houston County line to Dale, Geneva County line; thence West along Dale, Geneva County line to Dale, Coffee County line; thence North along Dale County line to the point of beginning.

District Three

Beginning where the centerline of Alabama Highway 27 intersects the Dale and Henry County line; thence South along the Dale and Henry County line to the Dale and Houston County line; thence South, West and Southwesterly along the Dale and Houston County line to Mossy Camp Branch; thence Northeasterly along Mossy Camp Branch to Paul King Creek; thence Northerly along Paul King Creek to Newton City Limits; thence Easterly, Northerly, Southerly, and Westerly along Newton City Limits to the center line of County Road 18; thence Westerly along the centerline of County Road 18 to the intersection of Alabama 123, County Highway 18 and line one half quarter South of the North line of Section 35, T5N, R26E, thence West along said one half quarter line to Klondike Creek; thence Southerly along Klondike Creek to the Fort Rucker Reservation; thence Westerly and Northerly in zig zags along the Fort Rucker Reserva¬tion to the Ozark City Limits; thence Northerly, Easterly and Westerly in zig zags along the Ozark City Limits to the centerline of Alabama Highway 105; thence North-Easterly along the centerline of Alabama 105 to County Road 36; thence easterly along County Road 36 to Alabama Highway No. 27; thence along Alabama Highway 27 to the point of beginning.

District Four

Beginning where the centerline of Alabama 27 intersects the Dale and Henry County line; thence Westerly along the centerline of Alabama Highway 27 to Dale County Road No. 36; thence continuing westerly along Dale County Road 36 to Alabama 105; thence Southwesterly along Alabama 105 to Ozark City Limits; thence easterly and Southerly along Ozark City Limits to US 231; thence Northwesterly along US 231 to Alabama Highway 249; thence Northeasterly along Alabama 249 to Alabama 123; thence Northerly along Alabama 123 to County Road 50; thence easterly along County Road 50 to County Road 13; thence Northeasterly along County Road 13 to Judy Creek; thence Northerly along Judy Creek to Dale and Barbour County line; thence east along Dale and Barbour County line to Dale and Henry County line; thence South along Dale and Henry County line to the point of beginning. Commencing with the next regularly scheduled election for members of the county commission, each district, as herein defined, shall be represented on the commission by a person who shall reside in and qualify from the district he or she seeks to represent on the commission.
Ala. Code § 45-27-70 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-70
Section 45-27-70 Commission Chair
Status: reserved

(a) All laws to the contrary notwithstanding, the Chair of the Escambia County Commission shall serve full time as such officer.

(b) The provisions of this section are cumulative and shall not be construed to repeal other laws or parts of laws unless such laws or parts of laws are in conflict herewith. All laws or parts of laws which conflict with this section are repealed insofar as such conflicting provisions exist.
Ala. Code § 45-47-242.20 — Alabama Code / Title 45 / Chapter 47 / Section 45-47-242.20
Section 45-47-242.20 Consolidation of Offices and Duties
Status: in_force

(a) Upon the occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Marion County. Thereafter, a commissioner shall be elected at the general election next following the expiration of the term of office of the remaining successor. The county revenue commissioner shall serve for a term of six years next after his or her election and until his or her successor is elected and has qualified.

(b) The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county.

(c) Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the compensation of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of deputies shall have the same force and legal effect as if performed by the county revenue commissioner.

(d) Before entering upon the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and shall execute a bond in such sum as may be fixed by Section 40-5-3 for tax collectors in Alabama, giving as security thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by and filed with the judge of probate. The cost of the bond required herein shall be paid out of the general funds of the county on warrant of the county commission, and shall be a preferred claim against the county.

(e) The county commission shall provide the necessary offices for the county revenue commissioner, and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office.

(f) The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or the tax collector of the county is now or hereafter may be by law authorized and directed to charge or collect for the performance of any duty hereby imposed on the county revenue commissioner. As compensation for the performance of the duties of his or her office, the county revenue commissioner shall receive an annual salary as provided by law, payable in equal monthly installments out of the general fund of the county.

(g) The offices of the tax assessor and tax collector of Marion County are hereby abolished effective upon the occurrence of a vacancy in the office of tax assessor or tax collector. In the event that the office of tax assessor or tax collector becomes vacant, the office of county revenue commissioner shall immediately come into being, and the remaining officer, tax assessor or tax collector, as the case may be, shall immediately assume the duties of the office of county revenue commissioner and shall perform such duties until a county revenue commissioner has been elected as provided herein. For the performance of such duties, he or she shall be entitled to the salary hereinabove prescribed for the county revenue commissioner.

(h) For the purpose of this section, the words vacancy in the office of the tax assessor or tax collector shall mean when either of the elected officials holding the office of Tax Collector of Marion County or Tax Assessor of Marion County, upon June 18, 1999, should die, resign, retire, or fail to seek reelection to such office, provided that, in the event of a vacancy by the means described above other than death, the vacancy shall not accrue until the effective date of resignation or retirement or until the expiration of the term of office for which elected, as the case may be.

(i) It is the purpose of this section to promote the public convenience in Marion County by consolidating the offices of tax assessor and tax collector into one office. The provisions of this section are severable. If any part of the section is declared invalid or unconstitutional, such declaration shall not affect the part which remains.
Ala. Code § 45-57A-63.136 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-63.136
Section 45-57A-63.136 Emergency Appropriations
Status: in_force

At any time in any budget year, the council, pursuant to this section, may make emergency appropriations to meet a pressing need for public expenditure, for other than a regular or recurring requirement, to protect the public health, safety, or welfare. The appropriation shall be by resolution adopted by the favorable votes of at least four-fifths of the whole qualified membership of the council, and shall be made only upon written recommendation of the city manager. The total amount of all emergency appropriations made in any budget year shall not exceed five percent of the total operating appropriations made in the budget for that year.
Ala. Code § 45-37-80.20 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-80.20
Section 45-37-80.20 Appointment; Duties; Special Reporter; Fee; Salary; Oath; Supplies
Status: reserved

(a) That each of the judges of such circuit courts of this state shall appoint a competent shorthand writer to perform the duties of official court reporters over the court in the circuit over which the judge presides; that such official court reporter shall not be subject to the provisions of any civil service system as may be effective in such county or counties or circuit or circuits; that such official court reporter shall serve at the pleasure of the appointing judge; that no two judges shall appoint the same court reporter; that no person shall be appointed official or special court reporter under this section who is not able to correctly report in shorthand the proceedings in all trials as the same may occur and neatly and expeditiously transcribe on the typewriter the testimony taken by him or her. The official court reporter shall be an officer of the court, and within his or her circuit shall have the power to administer oaths and shall hold office for the term of the judge appointing him or her. The appointing judge shall have power to remove his or her official court reporter upon his or her pleasure for incompetency or other just cause. Provided, the court reporter shall not be related to the trial judge within the four degree of consanguinity or affinity, and any appointment of a court reporter so related to the trial judge within the prohibited degree shall be void. Provided, however, that the official court reporter shall be required to reside in the circuit for which he or she is appointed during the period of his or her service.

(b) It shall be the duty of such official court reporter to attend in person, except as otherwise herein provided, the sessions of the court held in the circuit, for which he or she is appointed, and in every case where directed by the judge or requested by a party thereto he or she shall take full stenographic notes of the oral testimony and proceedings, except argument of counsel, and note the order in which all documentary evidence is introduced, all objections of counsel, and the rulings of the court thereon and exceptions taken or reserved thereto. He or she shall take testimony given orally in open court when directed by the judge to do so. The original stenographic notes of such court reporter in each case or proceedings officially reported shall be preserved and treated by him or her as part of the records of the court and upon his or her retirement from office shall be turned over to the clerk of such court. In equity cases where the testimony is taken orally before the judge, whenever ordered by the judge, such reporter shall transcribe such stenographic notes and file the same in the cause. For such

transcription of his or her stenographic notes, the court reporter shall receive twenty cents ($.20) for each 100 words thereof which shall be taxed as part of the costs of the cause.

(c) Should the official court reporter herein provided for, on account of illness or other cause, be unable to report the testimony of any trial as is provided in this section, the judge of the court shall have authority to appoint a special reporter to serve until his or her official court reporter can resume his or her duties in such court, the compensation of such special court reporter to be the same and paid in like manner as herein provided for official court reporters. In each of the circuits covered by this section court reporters, when not engaged in the discharge of their official duties, shall be subject to the direction of any judge of such circuit, it being the intention and purpose of this subsection to avoid the necessity of appointing a special reporter whenever any official court reporter of the circuit is available.

(d) All cases reported by an official reporter or special reporter there shall be taxed as part of the costs of the case a fee, as provided by law, for each day or fraction thereof that such reporter shall be engaged in reporting a case, to be collected as costs, and, when collected, paid by the clerk or register of the court into the county treasury.

(e) Such official court reporter shall receive a salary of ten thousand dollars ($10,000) per annum, which shall be payable in equal monthly installments from the general fund of the county.

(f) That before any official court reporter or special reporter shall enter upon the duties of his or her office, he or she must subscribe to an oath to support the constitution and laws of the State of Alabama, and to faithfully perform all duties of such office.

(g) All stationery and supplies to be used by such official or special reporters in their capacity as such shall be furnished and paid for by the county composing each of the judicial circuits covered by this section.
Ala. Code § 45-17-243.08 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-243.08
Section 45-17-243.08 Effective Date; Reduction in Rates of Taxes; Termination of Levy of Taxes
Status: in_force

(a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of such levy, the first day of the second calendar month next following that during which such levy is made. Such governing body may not levy or impose any such taxes unless the effective date of such levy is the same as the effective date of the levy, by the governing body of Lauderdale County, of any of the taxes authorized to be levied and imposed pursuant to Act 2007-352.

(b) The governing body of the county may, at any time and from time to time after the levy of any of the taxes herein authorized, but subject to succeeding provisions of this section, and subject to constitutional limitations on the impairment of contracts,

(1) Reduce the rate at which any of such taxes is levied below the rate specified in either Section 45-17-243.01 or Section 45-17-243.02, whichever is applicable, or

(2) Terminate any of the taxes herein authorized to be levied by it. However, notwithstanding any such reduction in rate, the governing body of the county may again thereafter from time to time increase the rate of such levy, but in no event may such rate exceed the applicable rate specified in Section 45-17-243.01 or Section 45-17-243.02, as the case may be. Further, notwithstanding any such termination, the governing body of the county may again thereafter from time to time levy and impose any such taxes, subject to all provisions of this part.

(c) No tax levied hereunder may be either reduced in rate or terminated by the county, as authorized in the preceding provisions of this section, prior to the tenth anniversary of the effective date of the levy of such tax. In addition, if there are at the time outstanding and unpaid any bonds, warrants, notes, or other securities or obligations issued by either the county, Lauderdale County, the authority, or any other public body, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of such taxes, then

(1) None of such taxes may then be terminated by the county, and

(2) The county may not then reduce the rate of any such taxes if as a consequence thereof the issuer of such bonds, warrants, notes, or other securities or obligations would not be able to provide for payment in full of all principal of and interest, and premium, if any, on such bonds, warrants, notes, or other securities or obligations, in accordance with their terms.

(d) None of the taxes herein authorized may at any time be either reduced in rate or terminated by the county unless, simultaneously with such reduction in rate or termination, as the case may be, all the aforesaid taxes then levied by Lauderdale County are also reduced in rate to the same extent and in the same manner, or terminated, as the case may be, by the governing body of Lauderdale County, it being the intent of this part that the taxes herein authorized to be levied by the county and those authorized as aforesaid to be levied by Lauderdale County shall be levied only during the same period or periods, in the same amounts or at the same rates, as the case may be, and on or with respect to the same subjects of taxation.

(e) In the event that any or all such taxes are so terminated, any proceeds thereof that are at the time on deposit in the Shoals Economic Development Fund, or that are thereafter received, shall be held in the Shoals Economic Development Fund and expended by the committee and the authority only for purposes for which such proceeds may lawfully be expended.
Ala. Code § 45-11-240.33 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-240.33
Section 45-11-240.33 Oath of Office; Bond
Status: in_force

Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed in Section 279 of the Constitution of Alabama of 1901, now appearing as Section 279 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, and execute a bond in a sum fixed by the county commission secured by a bonding company authorized to do business in Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by and filed with the judge of probate. The cost of the bond shall be paid out of the general fund of the county on warrant of the county commission and shall be a preferred claim against the county.
Ala. Code § 45-34-60.02 — Alabama Code / Title 45 / Chapter 34 / Section 45-34-60.02
Section 45-34-60.02 Employment Benefits
Status: in_force

Effective beginning the next term of office of the coroner, the Coroner of Henry County shall be entitled to the same cost-of-living pay raises, health insurance benefits, life insurance, retirement benefits, and any other employment benefits provided in the same manner as to other county employees.
Ala. Code § 45-37A-54.07 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-54.07
Section 45-37A-54.07 Petition for Election in Issuance of Bonds
Status: in_force

If, in the opinion of the park and recreation board of any such city, the funds available for such purposes be inadequate to provide ample, appropriate, and suitable grounds, buildings, and equipment for all the needed parks, park areas, park boulevards, playgrounds, park and playground systems, recreation centers, and other recreational facilities and activities of such city, the park and recreation board may petition the governing body of such city to call an election for the issuance of bonds on the credit of the city in an amount sufficient to provide the necessities of such city in these respects, subject to the limitations set out in the constitution of the state, and the governing body of such city shall call or cause to be called the election at the time requested in the petition.
Ala. Code § 45-39-201.02 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-201.02
Section 45-39-201.02 Transaction Fee; Transfer Fee; Delinquency Fee
Status: in_force

(a) This section shall apply only in Lauderdale County.

(b) In addition to all other fees and costs provided by law, a special transaction fee in an amount to be determined by the county commission, but not exceeding one dollar twenty-five cents ($1.25), shall be paid to the Lauderdale County License Commissioner for all transactions transacted in his or her office excepting hunting, fishing, and driver’s licenses.

(c) In addition to all other fees and costs provided by law, a special transfer fee in an amount to be determined by the county commission, but not exceeding four dollars ($4), shall be paid to the Lauderdale County License Commissioner for each transfer of a motor vehicle license tag as described in Section 40-12-261.

(d) In addition to all other fees, penalties, and interest, a special delinquency fee in an amount to be determined by the county commission, but not exceeding four dollars ($4), shall be paid to the Lauderdale County License Commissioner for any license or tax which is not paid by its due date.

(e) The transaction fee, transfer fee, and the delinquency fee shall be collected by the Lauderdale County License Commissioner for deposit in the county general fund and for appropriation for general county purposes.
Ala. Code § 45-2-244.037 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-244.037
Section 45-2-244.037 Delinquency
Status: in_force

If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Baldwin County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to the provisions of this subpart, the County Commission of Baldwin County shall issue execution for the collection of the same, directed to the Baldwin County Sheriff, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the Baldwin County Commission. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to Baldwin County by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in Baldwin County and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued.
Ala. Code § 45-35-150.14 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-150.14
Section 45-35-150.14 Seizure and Forfeiture of Contraband
Status: in_force

Any device, equipment, record, money, or stakes used in any bingo game or operation in violation of this article may be declared contraband and may be seized and be forfeited. Property forfeited may be sold, destroyed, or retained for official use by the municipal, county, state, or law enforcement agencies, as the circuit court directs following a full due process hearing.
Ala. Code § 45-49-43.10 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-43.10
Section 45-49-43.10 Identifying Numbers
Status: in_force

Each licensee under this part purchasing gold or silver in any form set out in Section 45-49-43 shall attach to or place on each such article purchased a tag or other identifying mark or label numbered to correspond with the serial number of the book required by Section 45-49-43.07; except, where small articles are bought in bulk and are too numerous to conveniently tag or mark, an identifying number shall be placed on the container or wrapper in which the articles are kept or placed.
Ala. Code § 45-19-110.06 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-110.06
Section 45-19-110.06 Restoration of Names to List of Qualified Electors
Status: in_force

Any qualified elector of the county who shall have his or her name omitted or removed from the list of qualified electors in the county by failure to appear and reidentify himself or herself as herein provided shall be entitled to have his or her name restored to the list of qualified electors by appearing in person at the office of the board of registrars, or at the office of the judge of probate, and answering such questions and submitting such proof, under oath, as the board may require to establish the voter’s identity, place of legal residence, and the fact that the voter has not become disqualified from voting in the county. Provided, however, every qualified elector shall have reidentified himself or herself at least 10 days prior to the election at which he or she offers to vote; provided further, however, that this part shall not be construed or applied to impair or deny the right to vote in person or by absentee ballot of any person or of the spouse of any person, now a qualified elector of the county, who is in active duty of any of the Armed Forces of the United States of America and stationed, and, as to the spouse, who is living with her or his husband or wife as the case may be, outside of Coosa County, Alabama, during the period of time of reidentification.
Ala. Code § 45-37A-51.130 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-51.130
Section 45-37A-51.130 Board of Managers
Status: in_force

The system shall be administered by a board of managers consisting of nine members as follows:

(1) The mayor of the city, who shall serve as chair.

(2) A member appointed by the personnel board of the city.

(3) A participant in the system, who shall be a general employee elected by a majority of the votes cast by the general employees of the city who are active participants in the system.

(4) A member appointed by the mayor.

(5) A person who is not a participant in the system, who shall be elected by a majority of the votes cast by the participants in the system.

(6) A police officer, who shall be elected by a majority of the votes cast by the police officers who are participants in the system.

(7) A firefighter, who shall be elected by firefighters who are participants in the system.

(8) A second participant in the system, who shall be a general employee elected by a majority of the votes cast by the general employees of the city who are active participants in the system.

(9) A retiree of the system, who retired with a retirement benefit and is elected by a majority of the votes cast by the retirees who have a retirement benefit of the system.
Ala. Code § 45-57A-63.133 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-63.133
Section 45-57A-63.133 Contracts
Status: in_force

The council shall adopt standards for competitive bids under this part. All standards shall meet the minimum requirements of Title 41.
Ala. Code § 45-26-231.01 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-231.01
Section 45-26-231.01 Sale of Perishable Property
Status: in_force

If the abandoned and stolen personal property is of a perishable nature and reasonable attempts to locate and identify the owner of the property are not successful, the property may be sold at once without notice. The sheriff shall attempt to obtain the best possible price for the property. The proceeds of such a sale shall be held in a separate account for a period of six months for the owner. During this period, the proceeds will be paid to the owner upon demand, less any cost of recovery, storage, maintenance, and sale. If the proceeds are not claimed within six months, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of the property, the net funds shall be paid to the office of the Sheriff of Elmore County.
Ala. Code § 45-52-30.01 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-30.01
Section 45-52-30.01 Definitions; Applicability
Status: in_force

A barber, barber shop, barber college, or other like business within the meaning of this article is any person, firm, partnership, association, or corporation, who, for a valuable consideration or hire, shaves or trims the beard; gives facial or scalp massages, or treats the same with oils or other preparations; singes, shampoos, cuts, or dyes the hair of a human being; or applies hair tonic or other cosmetic preparations, clays, or lotions to the scalp, neck, or face; or engages in the teaching of any person or persons in the art of barbering as defined in this section. Provided, however, this article shall not apply to (1) persons engaged in the practice of medicine, surgery, or beauty culture, (2) persons actively engaged in the military service of the United States while acting in the line of duty, (3) registered nurses in the course of their employment as such, (4) persons who render any of these services to members of their immediate families, or other persons who receive such services without charge therefor.
Ala. Code § 45-49-161.01 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-161.01
Section 45-49-161.01 Expense Allowance
Status: in_force

The Treasurer of Mobile County shall receive an automobile expense allowance from the county of fifty dollars ($50) per week as reimbursement for the use of a personal vehicle and fuel, oil, and repairs in conducting official duties.
Ala. Code § 45-17-90.53 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-90.53
Section 45-17-90.53 Duration of Tax; Referendum
Status: reserved

(a) Subject to subsection (b), the taxes herein authorized shall continue so long as securities secured by a pledge of such taxes shall remain outstanding. Such taxes shall expire and the Local Public Corporation shall be abolished when the original securities, including refunding securities hereafter issued to refund the original securities, for the Shoals Economic Development Project shall have been paid in full. Securities, for which an irrevocable trust fund consisting of cash or direct general obligations of the United States of America, or both, shall be established for retirement of all of the principal of or interest on any outstanding security, shall be deemed paid in full for the purposes of this subpart.

(b) Notwithstanding subsection (a), on the date when the original securities for the Shoals Economic Development Project shall have been paid in full, the taxes herein authorized and the Local Public Corporation shall continue if approved by a majority of the qualified electors of Colbert County who vote in an election to be held on the day designated by the Judge of Probate of Colbert County. The notice of the election shall be given by the judge of probate, and the election shall be held, conducted, and the results canvassed in the manner as other county elections. The election shall be held in conjunction with the next regularly scheduled state election. The question to be presented to the voters shall be, “Do you favor the continuation of the provision of Act No. 2002-293, which authorizes the county commission to levy an excise tax on the sale of gasoline for the purpose of economic development and the continuation of the provision of such act which establishes the Local Public Corporation? Yes ( ) No ( ).” The county shall pay any costs and expenses not otherwise reimbursed by a governmental agency which are incidental to the election. If a majority of the votes cast in the election are “Yes,” all of the provisions of the act shall continue to be operative. If the majority of the votes cast are “No,” the tax authorized herein and the establishment of the Local Public Corporation shall be repealed and shall have no further effect. The Judge of Probate of Colbert County shall certify the results of the election to the Secretary of State.

(c) Notwithstanding any other provision of this subpart, the Local Public Corporation may not increase any outstanding debt or debt obligations or create additional debts relating to the original bond balance owed as of May 13, 2005.