Ala. Code § 45-8-22.01 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-22.01
Section 45-8-22.01 Legislative Intent; Disposition of Funds
Status: in_force

(a) The Legislature of Alabama finds and declares that it is the intent of the Legislature that the provisions of this section clarify but not change existing law and supplement existing law, by clarifying and showing the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular Session, and supplementing Act 2001-361, 2001 Regular Session, concerning the distribution of the proceeds of the Calhoun County portion of the levelized excise tax on beer levied pursuant to Chapter 3 of Title 28.

(b) The Calhoun County portion of the proceeds of the levelized state excise tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the Calhoun County Judge of Probate and paid to the Calhoun County Commission. All of the tax proceeds shall be distributed by the Calhoun County Commission as follows:

(1) The first one thousand five hundred dollars ($1,500) of the proceeds each month shall be deposited in the county general fund to cover the administrative and enforcement expenses of the tax.

(2) One hundred sixty thousand dollars ($160,000) of the remaining proceeds shall be paid during each fiscal year, commencing October 1 of a year and ending September 30 of the succeeding year, in equal monthly payments to the Calhoun County Economic Development Council, which may share any portion thereof with the Anniston-Calhoun County Fort McClellan Redevelopment Joint Powers Authority.

(3) Out of the remaining beer tax proceeds after the distributions provided for in subdivisions (1) and (2) of this subsection, an amount equal to the total amount of beer tax proceeds distributed to the following entities during the October 1, 1994, to September 30, 1995, fiscal year, or the entire amount of remaining proceeds if insufficient proceeds remain to provide the full allocation, shall be distributed as follows:

a. Two-thirds of the proceeds, in any fiscal year commencing on October 1 of any year and ending September 30 of the succeeding fiscal year, shall be distributed monthly to the custodian of county school funds who shall each month allocate the proceeds according to the final distribution percentages for the Foundation Program for the October 1, 1994, to September 30, 1995, fiscal year, so that if there are adequate beer tax proceeds each school system in the county shall receive a share of the proceeds which is not less than the share which the school system received from beer tax proceeds during the October 1, 1994, to September 30, 1995, fiscal year.

b. One-third of the proceeds, in any fiscal year commencing on October 1 of any year and ending September 30 of the succeeding fiscal year, shall be distributed monthly to municipalities as follows:

1. Anniston, 24 percent.

2. Jacksonville, 18 percent.

3. Oxford, 17 percent.

4. Piedmont, 17 percent.

5. Hobson City, eight percent.

6. Ohatchee, eight percent.

7. Weaver, eight percent.

(4) Any remaining proceeds after the funds are distributed pursuant to subdivisions (1) through (3) shall be distributed as follows:

a. The first twenty-five thousand dollars ($25,000), or any portion thereof, to the Anniston Museum Complex.

b. The next one hundred fifty thousand dollars ($150,000), or any portion thereof, to the Calhoun County Economic Development Council.

c. Any remaining proceeds thereafter shall be distributed pursuant to the formula outlined in paragraphs a. and b. of subdivision (3).

(c) All distributions of the proceeds from the excise tax on beer by the Calhoun County Commission prior to October 1, 1995, are ratified, validated, and confirmed.
Ala. Code § 45-14-243.05 — Alabama Code / Title 45 / Chapter 14 / Section 45-14-243.05
Section 45-14-243.05 Collection of Tax; Enforcement
Status: in_force

The tax imposed by this part shall constitute a debt due Clay County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, 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. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of Clay County shall collect such tax and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the tax levied by this part, and to otherwise enforce the provisions of this part, including any litigation involving this part; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it for Clay County.
Ala. Code § 45-57A-64.22 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-64.22
Section 45-57A-64.22 Record of Abandoned and Stolen Firearms; Sale or Distribution
Status: in_force

(a) The chief of police shall keep and maintain a separate permanent record of all abandoned and stolen firearms, not subject to disposition by general law. The records shall state the description of the firearm, the date of recovery of the firearm, the serial or other identifying number, if any, of the firearm, and the place of recovery of the firearm. Firearm as used in this subpart shall have the same meaning as defined in Section 13A–8–1.

(b) Unless otherwise provided by law, the chief of police may sell or destroy these firearms if the owner of the firearm does not claim the firearm within six months of the date the chief of police obtained it.

(c) The chief of police may sell the firearms only to gun dealers who have held an active business license in Russell County for at least one year immediately prior to the date of the sale. The chief of police shall establish a procedure to notify gun dealers of a sale. A firearm shall be sold to the gun dealer submitting the highest sealed bid. All sales shall be on a cash basis. The proceeds of the sale, after deducting and paying all expenses incurred in the recovery, maintenance, and sale of the firearms shall be paid to the office of the Chief of Police of Phenix City.

(d) The chief of police may establish a procedure to destroy firearms and may expend necessary police department funds for that purpose.
Ala. Code § 45-17-234 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-234
Section 45-17-234 Contracts for Service of Process; Fees; Sheriff’s Civil Process Fund
Status: in_force

(a) The Sheriff of Colbert 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.

(b)(1) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil division of the District and Circuit Courts of Colbert County shall increase the fees by twelve dollars fifty cents ($12.50) per document personally served by the sheriff’s office, or its designee. For purposes of this section, the term “document” shall include multiple papers served on a party or entity at one time.

(2) For purposes of this section, all charges imposed under this section may be taxed as costs to any party to the action by the judge of the court presiding at the hearing of the matter.

(3) The court official designated in Colbert County by law for the respective courts shall collect the additional service of process fee designated in subdivision (1) and remit the fees collected to the office of the sheriff for deposit in the Sheriff’s Civil Process Fund to be expended for law enforcement purposes.

(c) The Sheriff of Colbert County may use the monies generated by this section for law enforcement purposes in Colbert County, including contracting with or entering into a contract or agreement with a private, public, or governmental entity for service of process of documents from the civil or criminal division of the district or circuit court.
Ala. Code § 45-8-241.61 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-241.61
Section 45-8-241.61 Levy of Tax; Allocation of Revenues; Non-appliacbility to Contracts Entered into Before May 19, 1992
Status: in_force

(a)(1) LEVY OF TAX. Effective July 1, 1992, there is hereby levied in addition to all privilege license taxes of every kind now or hereinafter imposed by law, which shall be collected as herein provided, a privilege or license tax on each person engaging or continuing within the county in the business of leasing or renting tangible personal property, and such tax shall be in the amounts to be determined by the application of the rates against gross proceeds as follows:

(2) At a rate of six percent of the gross proceeds derived by the lessor or renter from the lease or rental of tangible personal property; provided the privilege or license tax on each person engaging or continuing within this county in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer, shall be at the rate of 2.25 percent of the gross proceeds derived by the lessor from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house trailer; provided further, that the tax levied hereby shall not apply to any leasing or rental, as lessor, by the state, or any municipality or county in the state or United States of America or any agency or unit thereof.

(b)(1) The revenues resulting from the increase in the levy of the tax on lessors and renters of certain tangible personal property provided under subsection (a) shall be allocated to the Calhoun County Economic Development Council.

(2) Any funds generated from the increase in the levy of this tax may be expended, at the direction of the economic development council, in the promotion of business opportunities which are available in Calhoun County.

(c) No increase in taxes under this section shall apply to any contract entered into prior to May 19, 1992.
Ala. Code § 45-29-90.16 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-90.16
Section 45-29-90.16 Disposition of Funds
Status: in_force

All moneys derived from the sale of any bonds issued by the authority shall be used solely for the purpose or purposes for which the same are authorized and any costs and expenses incidental thereto. Such costs and expenses may include, but shall not be limited to:

(1) The fiscal, engineering, legal, and other expenses incurred in connection with the issuance of the bonds.

(2) In the case of bonds issued to pay costs of construction, interest on such bonds, or if a part only of any series of bonds is issued for construction purposes, interest on that portion of the bonds of that series that is issued to pay construction costs, prior to and during such construction and for not exceeding one year after completion of such construction.

(3) In the case of bonds issued for the purpose of refunding principal and interest, or either, with respect to bonds issued or obligations assumed by the authority, any premium that it may be necessary to pay in order to redeem or retire the bonds or other obligations to be refunded.
Ala. Code § 45-26-246.24 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-246.24
Section 45-26-246.24 Collection of Tax
Status: in_force

The county may contract with an agent for collection of the tax and the agent may deduct from the proceeds of the tax levied an amount equal to the contracted amount for the collections, provided the charge does not exceed five percent of the total amount of tax collected. Following that deduction, the agent shall pay the remainder of the tax proceeds to the county.
Ala. Code § 45-26-70 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-70
Section 45-26-70 Expense Allowance
Status: in_force

Each member of the Elmore County Commission shall be entitled to receive an additional expense allowance in the amount of eight hundred eighty dollars ($880) per month to be paid out of the county general fund. This expense allowance shall be in addition to any and all other compensation, salary, and expense allowances provided for by law.
Ala. Code § 45-2-60 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-60
Section 45-2-60 Expense Allowance; Salary; Benefits
Status: in_force

(a) The coroner of Baldwin County shall receive an additional expense allowance of five hundred dollars ($500) per month which shall be paid from the county general funds. The expense allowance shall be in addition to any salary and other expense allowance heretofore provided to such officer.

(b) The coroner shall receive an annual salary of fifty-two thousand dollars ($52,000) in lieu of any and all other salary, not including any expense allowance, now provided by law. This salary shall be payable in equal monthly installments from the general fund of the county.

(c)(1) In Baldwin County, the coroner shall be entitled to the same cost of living increase percentage granted to other public officials pursuant to Act 2000-108.

(2) If an increase pursuant to this subsection is due during the term of the coroner, the increase shall be in the form of an expense allowance which will convert to salary effective the next term of office.

(d) The coroner shall be authorized to participate in any health insurance benefits and retirement benefits to the same extent as any county employee.
Ala. Code § 45-27-11.01 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-11.01
Section 45-27-11.01 Salaries Validated, Ratified, and Confirmed
Status: in_force

(a) In Escambia County, the members of the Escambia County Commission, the sheriff, the tax assessor, the tax collector, and the judge of probate shall continue to receive the same salary each county officer was receiving and was paid on an annual basis on October 1, 2002.

(b) Any salary payments to each of the county officers included under subsection (a) on or after October 1, 2000, is validated, ratified, and confirmed.

(c) This section is remedial and curative. This section is specifically not intended to repeal Act 2000-108, as amended.
Ala. Code § 45-40-81.04 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-81.04
Section 45-40-81.04 Domestic Violence Programs
Status: in_force

In addition to all other costs and charges in circuit, district, and municipal court cases in Lawrence County, there shall be levied and assessed a court cost of twenty-five dollars ($25) in all cases in which court costs are assessed which are determined by the judge to be domestic violence cases. The clerk of the court shall collect the court costs and shall remit the proceeds quarterly to the office of the Chief Presiding District Court Judge of Lawrence County to be distributed to domestic violence programs operating in Lawrence County that are in compliance with the standards for operation of the Alabama Coalition Against Domestic Violence.
Ala. Code § 45-15-241.02 — Alabama Code / Title 45 / Chapter 15 / Section 45-15-241.02
Section 45-15-241.02 Monthly Report; Payment of Tax; Records; Penalties
Status: in_force

(a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the Department of Revenue on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the department requires. At the time of making the monthly report, the taxpayer shall compute and pay to the designated collection agent the amount of tax shown due. A person subject to the tax who conducts business on a credit basis may defer reporting and paying the tax until after the person has received payment of the items, articles, or accommodations furnished. In the event the taxpayer defers reporting and paying the taxes, he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing the report.

(b) It shall be the duty of every person engaged or continuing in a business subject to the tax levied by this part to keep and preserve suitable records of the gross proceeds of the business and other books or accounts necessary to determine the amount of tax for which he or she is liable pursuant to this part. The records shall be kept and preserved for a period of two years and shall be open for examination at all times by the Department of Revenue or by a duly authorized agent, deputy, or employee of the agent. (c) A person who fails to pay the tax levied by this part within the time required by this part shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest from the date on which the tax became due and payable at the rate due and payable on the state lodging tax. The Department of Revenue may, if good and sufficient reason be shown, waive or remit the penalty or a portion of the penalty.
Ala. Code § 45-45-121.03 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-121.03
Section 45-45-121.03 Filling of Vacancies; Review of Suspensions or Terminations
Status: in_force

During the period of suspension of any employee, or pending final action on proceedings to review the suspension, demotion, or dismissal of an employee, the vacancy may be filled by the appointing power only by temporary appointment. The personnel board’s power following a review of any suspension or termination hereunder shall be limited to either affirming the suspension or termination or vacating the suspension or termination.
Ala. Code § 45-27A-31.03 — Alabama Code / Title 45 / Chapter 27A / Section 45-27A-31.03
Section 45-27A-31.03 Filing of Application; Authorization of Incorporation by Governing Body of City
Status: in_force

(a) The authority may be organized pursuant to this part. In order to incorporate such a public corporation, any number of natural persons, not less than three, who are duly qualified electors of the city, shall first file a written application with the governing body of the city, which application shall do all of the following:

(1) Contain a statement that the applicants propose to incorporate the authority pursuant to this part.

(2) State the proposed location of the principal office of the authority, which shall be within the corporate limits of the city.

(3) State that each of the applicants is a duly qualified elector of the city.

(4) Request that the governing body of the city adopt a resolution declaring that it is wise, expedient, and necessary that the proposed authority be formed and authorizing the applicants to proceed to form the proposed authority by the filing for record of a certificate of incorporation in accordance with Section 45-27A-31.04.

(b) Every application shall be accompanied by supporting documents or evidence as the applicants may consider appropriate. As promptly as may be practicable after the filing of the application with it in accordance with this section, the governing body of the city shall review the contents of the application, and shall adopt a resolution either denying the application or declaring that it is wise, expedient, and necessary that the proposed authority be formed and authorizing the applicants to proceed to form the proposed authority by the filing for record of a certificate of incorporation in accordance with Section 45-27A-31.04. The governing body with which the application is filed shall also cause a copy of the application to be spread upon or otherwise made a part of the minutes of the meeting of such governing body at which final action upon the application is taken.
Ala. Code § 45-34-231.21 — Alabama Code / Title 45 / Chapter 34 / Section 45-34-231.21
Section 45-34-231.21
Status: in_force

(a)(1) As often as necessary, the Henry County Sheriff may sell at public auction, including an Internet auction, to the highest bidder all abandoned or stolen personal property that has been recovered under this subpart and that has remained unclaimed by the rightful owner for a period of not less than six months.

(2) If the abandoned or stolen property is a firearm, the person holding the auction must hold a federal firearm license issued by the Bureau of Alcohol, Tobacco, Firearms and Explosives, and all sales involving a firearm shall meet the firearm transfer requirements of federal law.

(b) Prior to each auction, the sheriff shall give notice by publication in a newspaper of general circulation in Henry County once a week for two successive weeks or by posting notice in a conspicuous place at the Henry County Courthouse for a period of at least 20 days. The notice shall contain the place, date, and time of each auction and a general description of items of personal property to be sold at the auction.

(c) Notwithstanding subsection (b), if the abandoned or 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.

(d) The sheriff shall attempt to obtain the best possible price for the property. The sheriff may reject any and all bids if the amount bid is unreasonably low and may continue the sale, from time to time, at his or her discretion.
Ala. Code § 45-2-244.133 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-244.133
Section 45-2-244.133 Time and Manner of Payment
Status: in_force

All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for in this subpart.
Ala. Code § 45-40-102 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-102
Section 45-40-102 Compensation
Status: in_force

Beginning 30 days after February 10, 1994, the monthly compensation provided by law for the Lawrence County Superintendent of Education, shall never exceed by more than eight hundred sixty dollars ($860), the monthly amount of compensation being paid to the highest paid employee employed by the county school system. In addition, any amounts disbursed for expenses to the superintendent, shall be in accordance with the same policy and procedure for expenses for education employees in the county. The county board of education shall take any action necessary to implement this section.
Ala. Code § 45-17A-82.07 — Alabama Code / Title 45 / Chapter 17A / Section 45-17A-82.07
Section 45-17A-82.07 Appointments to Fill Department Head Vacancies
Status: in_force

The mayor and city council shall appoint all heads of departments’ vacancies in the city. The head of each department shall come under this part.
Ala. Code § 45-52-234 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-234
Section 45-52-234 Operation of Jail Canteen; Law Enforcement Fund
Status: in_force

(a) The Sheriff of Morgan County or his or her authorized agents may operate a jail canteen for prisoners who are confined to the Morgan County Jail or its annex. The jail canteen shall be operated to serve the needs of the inmate population.

(b)(1) The sheriff shall establish and maintain a law enforcement fund in a bank located in Morgan County. All proceeds collected from the jail store operated pursuant to Act 2002-303 and all funds collected from the operation of the jail canteen authorized by this section shall be deposited into the law enforcement fund.

(2) The sheriff shall keep an account of all jail canteen sales and expenditures from the law enforcement fund for audit by the Department of Examiners of Public Accounts. The jail canteen account, together with the law enforcement fund, shall be audited at the same time as other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion.

(c) The sheriff’s law enforcement fund provided for in subsection (b) shall be drawn upon by the Sheriff of Morgan County or his or her duly authorized agent exclusively for law enforcement purposes considered by the sheriff in his or her sole discretion to be in the public’s interest and for purpose of discharging the duties of the sheriff’s office.

(d) The establishment of the law enforcement fund and the use of the proceeds therefrom shall not diminish or take the place of any other source of income established for the sheriff for the operation of the office of Sheriff of Morgan County.

(e) Any actions relating to the operation of a jail store or jail canteen at the Morgan County Jail prior to May 14, 2004, are hereby ratified and confirmed. Any balances in accounts arising from prior operations of a jail store or jail canteen at the Morgan County Jail prior to May 14, 2004, shall be transferred and deposited into the law enforcement fund created or authorized by this section.
Ala. Code § 45-55-241.07 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-241.07
Section 45-55-241.07 Purpose
Status: in_force

It is the purpose of this part to conserve revenue and promote the public convenience in Pike County by consolidating the offices of tax assessor and tax collector into one county office.
Ala. Code § 45-39-81.01 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-81.01
Section 45-39-81.01 Additional Court Costs - Criminal Cases
Status: in_force

In addition to all other fees and court costs, the clerk of the circuit court and the clerk of the district court of Lauderdale County shall assess and collect a fee to be determined by the county commission, not exceeding thirty-five dollars ($35), in each criminal case, felony and misdemeanor, where costs or fees are assessed against the defendant. The fee is to be paid by the clerk to the county for the support of its work release program and for county jail purposes.
Ala. Code § 45-26A-70.11 — Alabama Code / Title 45 / Chapter 26A / Section 45-26A-70.11
Section 45-26A-70.11 Judicial Action to Prevent Improper Changes; Damages
Status: in_force

The commission, or Wetumpka, shall be authorized to institute any appropriate action or proceeding in a court of competent jurisdiction to prevent any change in the exterior of a building or structure which is either an historic property or which is contained in an historic district, except in compliance with the provisions of an ordinance adopted in conformity with this article, or to prevent any illegal act or conduct with respect to such historic property, or historic district, and to recover any damages which may have been caused by the violation of that ordinance.
Ala. Code § 45-45-230.01 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-230.01
Section 45-45-230.01 Salary; Expenses
Status: in_force

(a) Any newly-elected Sheriff of Madison County shall receive a base salary of one hundred seventy thousand dollars ($170,000) per year, effective as of the first full pay period after the start of the newly-elected sheriff’s first term in office, which begins on the first Monday after the second Tuesday of January next after the sheriff’s election pursuant to Section 36-3-4.

(b) After serving a first full four-year term in office, if the sheriff is re-elected to a second successive term, the sheriff shall receive a 7.5 percent salary increase, effective as of the first full pay period after the start of the sheriff’s second successive term, which begins on the first Monday after the second Tuesday of January next after the sheriff’s selection pursuant to Section 36-3-4.

(c) After serving a second full four-year term in office, if the sheriff is re-elected to any successive term, then the sheriff shall receive an increase in the sheriff’s then-existing salary in the amount of 7.5 percent, effective as of the first full pay period after the start of each successive term, which begins on the first Monday after the second Tuesday of January next after the sheriff’s election pursuant to Section 36-3-4.

(d) If the sheriff is elected to a non-successive term, the sheriff shall receive a salary of one hundred seventy thousand dollars ($170,000) per year, effective as of the first full pay period after the start of the sheriff’s non-successive term which begins on the first Monday after the second Tuesday of January next after the sheriff’s election pursuant to Section 36-3-4. Thereafter, if the sheriff serves a full non-successive four-year term and is re-elected to a successive term, the sheriff shall receive a 7.5 percent salary increase. Subsequently, the sheriff shall receive an increase in the sheriff’s then-existing salary in the amount of 7.5 percent for any successive term to which the sheriff is re-elected, effective as of the first full pay period after the start of the sheriff’s successive term.

(e) During each term in office, the sheriff shall receive benefits regularly provided to employees of the Madison County Commission, but shall not receive any cost-of-living compensation increases.

(f) Other than as specified in this section, the sheriff shall receive no other increases in compensation.

(g) The following shall apply to the individual serving as sheriff on June 1, 2025:

(1) Beginning June 1, 2025, he or she shall receive an increase in salary from his or her current compensation of one hundred fifty-four thousand eighty-six dollars and forty cents ($154,086.40) per year to one hundred seventy thousand dollars ($170,000) per year.

(2) He or she shall also receive a 7.5 percent salary increase for serving a second successive term in office, resulting in a salary of one hundred eighty-two thousand seven hundred fifty dollars ($182,750) per year.

(3) Thereafter, if re-elected to a successive term, he or she shall receive an increase in his or her then-existing salary in the amount of 7.5 percent effective as of the first full pay period after the start of his or her successive term.

(4) This subsection shall be void when the individual serving as sheriff on June 1, 2025, ceases to serve as sheriff.
Ala. Code § 45-31-120.18 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-120.18
Section 45-31-120.18 Appeal to the Court
Status: in_force

Decisions of the board may be enforced by mandamus, injunction, or other appropriate proceedings. The employee, the appointing authority, or the Geneva County Commission, within 21 days after the decision of the board is rendered, may appeal to the court from any decision of the board affirming, imposing, or refusing to affirm or impose dismissal or demotion as disciplinary action by filing notice of such appeal with the court and causing a copy of such notice to be served on the appointing authority and any member of the board. Upon the filing of such notice, the board shall file with the court a certified record of the proceeding had before it with respect to the appeal, and its decision in the matter. The appeal shall be heard at the earliest possible date by the court sitting without a jury on the issues made before the board and the trial in the court shall be de novo. No bond shall be required for such an appeal and the cost of such appeal shall be taxed against the unsuccessful party or as the judge may direct. At the conclusion of such hearing the court may affirm, reverse, or modify the board’s decision, or remand the case for further proceedings before the board as the court in its discretion shall deem best. If the order of the court is that the employee shall be reinstated with pay, such pay shall be the amount earned by the employee during the period next preceding the taking of the disciplinary action in question. An appeal may be taken from any judgment of the court of the court of appeals or supreme court as provided by law.
Ala. Code § 45-16-130.11 — Alabama Code / Title 45 / Chapter 16 / Section 45-16-130.11
Section 45-16-130.11 Employment of Road Supervisor in Emergency
Status: in_force

In the event an emergency should arise, in which it would be impossible for the commission to employ an engineer, as hereinabove provided for, then, in that event, the commission shall employ a competent road supervisor who need not be an engineer, but, when so employed, he or she shall have all the duties and authority of the engineer, and be subject to the provisions of this article; but an emergency shall not exist longer than necessary to employ a qualified engineer who will accept employment by the commission under the terms of this article, it being the intention of this article to provide that, when county roads, bridges, and ferries are to be maintained or constructed in the county, the supervision thereof shall be under a qualified engineer.
Ala. Code § 45-41-242.06 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-242.06
Section 45-41-242.06 Auburn-Opelika Tourism
Status: in_force

(a) There shall be created and established a bureau known as Auburn-Opelika Tourism.

(b) The bureau shall be composed of the following board members:

(1) The Chair of the Lee County Commission or his or her appointee.

(2) The Mayor of the City of Auburn or his or her appointee.

(3) The Mayor the City of Opelika or his or her appointee.

(4) An employee of Auburn University, appointed by the President of Auburn University.

(5) The President of the Auburn Chamber of Commerce or his or her appointee.

(6) The President of the Opelika Chamber of Commerce or his or her appointee.

(7) An additional member chosen by the other voting members of the board.

(8) The mayor or his or her designee of any other municipality in Lee County that contains an entity that is required to pay a lodging tax.

(9) The Lee County Extension Agent, who shall be a non-voting member.

(10) Two non-voting members appointed by the voting members of the board from the local tourism industry.

(c) Each appointed member of the board shall serve at the pleasure of his or her appointing authority.
Ala. Code § 45-29-90.06 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-90.06
Section 45-29-90.06 Developmental Plans
Status: in_force

The authority is authorized to do all of the following:

(1) Investigate the resources of the Tom Bevill Reservoir Management Area and determine the requirements for its full development and for control and development of its stream system as an integral part of the economy of the area.

(2) Develop and carry out a unified, comprehensive program of resource development designed to encourage and assist the economic growth of the area, which program shall not be inconsistent with official programs for statewide economic development.

(3) Provide for the construction of water control structures, channel improvements, and other facilities for water conservation and supply, industrial development, navigation, drainage, irrigation, recreation, and related purposes, as a part of comprehensive plans.

(4) Arrange with the state and with any city, county, municipality, or supplier of utilities, for the abandonment, relocation, or other adjustments of roads, highways, bridges, and utility lines.

(5) In making investigations and in formulating and executing development plans, seek and utilize the assistance of appropriate federal, state, and local agencies and of private citizens and citizen organizations and in aid of such activities, accept loans, grants, or other assistance from federal, state, and local governments or from agencies of such governments, and make contracts and execute instruments containing such terms, provisions, and conditions as the board in its discretion deems to be necessary, proper, or advisable for the purpose of obtaining such loans, grants, or other assistance.
Ala. Code § 45-19-20.02 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-20.02
Section 45-19-20.02 Rejection of License by County Commission; Review
Status: in_force

In Coosa County, the county commission shall have the right to reject any license issued for the sale of alcoholic beverages which the local governmental entity approved for issuance to any hotel, restaurant, grocery store, or club within 1,000 feet of a church. This power to reject the license shall be subject to the review of the Alcoholic Beverage Control Board.
Ala. Code § 45-39-200.21 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-200.21
Section 45-39-200.21 Pay Book or Ledger; Report
Status: in_force

The county license commissioner shall keep a pay book or ledger showing the amount of money collected each day for each service performed and such book shall be open at all times to inspection by the county governing body. On or before the tenth day of each month, the commissioner shall furnish the county governing body a full report of all monies collected and the disposition thereof.
Ala. Code § 45-57A-62.26 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-62.26
Section 45-57A-62.26 Fund Distribution
Status: in_force

No portion of the fund, whether in cash, credits, or securities, either before or after its distribution by the board to the person or persons entitled thereto, shall be held, seized, taken, subjected to, detained, or levied upon by virtue of any attachment, garnishment, execution, writ, order, decree, or other process issued out of any court of this state for the satisfaction of any debt, demand, claim, judgment, or decree against any beneficiary of the fund. Nor shall any assignment be made of any portion of the fund, or of any right or interest therein, by any beneficiary or prospective beneficiary thereof; assignments or attempted assignments shall be void. The fund shall be kept, held, and distributed in accordance with this part and for no other purpose. No act of the board, of the governing body of the city, or of any individual, which is authorized or required to be taken under this part, shall create any contractual or vested right hereunder; the Legislature reserves the right to amend, alter, or repeal any and every provision hereof.
Ala. Code § 45-28A-70 — Alabama Code / Title 45 / Chapter 28A / Section 45-28A-70
Section 45-28A-70 Full-Time Position; Compensation
Status: in_force

Beginning with the term of office commencing on October 6, 1992, the office of Mayor of Rainbow City in Etowah County shall be full-time. Prior to that date, the City Council of Rainbow City shall establish the amount of compensation to be received by the mayor.
Ala. Code § 45-40-101 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-101
Section 45-40-101 School District No. 2 Abolished
Status: in_force

School District No. 2 in Lawrence County is abolished. All assets, liabilities, books, and records of School District No. 2 shall be transferred to and administered by School District No. 1 in Lawrence County.
Ala. Code § 45-49-249.55 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-249.55
Section 45-49-249.55 Reporting Requirements
Status: in_force

Every wholesale dealer shall furnish to the Mobile County Tobacco Tax Collector a monthly report, between the 1st and 20th of each month, for the preceding month, of the sale or delivery of all cigarettes or other tobacco products made in Mobile County, and of all orders for cigarettes or other tobacco products as enumerated herein purchased through the wholesale dealer from without Mobile County on a drop shipment, and consigned direct to the person, firm, corporation, or association of persons ordering such cigarettes or other tobacco products from without this county through the wholesaler dealer. Any retail dealer or semijobber of cigarettes or other tobacco products enumerated herein, purchasing or receiving such commodities from without the county, whether the same shall have been ordered or purchased through a wholesaler or jobber in this county, or by drop shipment or otherwise, which the state, county, city, and local tax has not already been paid at wholesale, shall within three days of receipt of the cigarettes or other tobacco products, mail by registered mail a true duplicate invoice of all the purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice carrying the name of the person or firm from whom or through whom the purchases or shipments of the cigarettes or other tobacco products so received, showing kinds and quantities. Any person who purchases or receives in any manner whatsoever, any of the cigarettes or other tobacco products enumerated in this subpart which do not have affixed the stamps required by this subpart, which the state, county, city, and local tax has not already been paid at wholesale, within three days after receipt of the cigarettes or other tobacco products, shall report the receipt and purchase of the cigarettes or other tobacco products to the Mobile County Tobacco Tax Collector, giving the date of purchase or receipt, the name and address of the person or firm from whom it was purchased or received, and a list describing the cigarettes or other tobacco products purchased or received. The report must be made by registered mail or in person.
Ala. Code § 45-11-230.01 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-230.01
Section 45-11-230.01 Salary
Status: in_force

Effective beginning the next term of office after March 16, 2018, the Sheriff of Chilton County shall receive an annual salary of seventy-five thousand dollars ($75,000) per year payable in equal monthly installments from the general fund of the county in the same manner as other county employees are paid. The salary provided by this section shall be in lieu of any other salary previously provided by law, but shall be in addition to any other compensation, expense allowance, or expenses otherwise provided by law.
Ala. Code § 45-53-60.01 — Alabama Code / Title 45 / Chapter 53 / Section 45-53-60.01
Section 45-53-60.01 Expense Allowance; Salary
Status: reserved

(a)(1) Effective beginning June 1, 2024, the Coroner of Perry County shall be entitled to receive an expense allowance of twelve thousand dollars ($12,000) per year, to be paid in equal monthly installments from the general fund of the county. The expense allowance provided in this section shall be in lieu of any other expense allowance or fees currently provided to the coroner and shall be the only expense allowance or fees provided to the coroner.

(2) Effective at the end of the term of the coroner serving on June 1, 2024, this section shall be repealed.

(b) Effective beginning the next term of the coroner after June 1, 2024, the coroner shall receive a salary of twelve thousand dollars ($12,000) per year, payable from the general fund of the county in equal monthly installments. This salary shall be the only compensation, expense allowance, salary, or fees provided to the coroner.
Ala. Code § 45-50-244.08 — Alabama Code / Title 45 / Chapter 50 / Section 45-50-244.08
Section 45-50-244.08 Failure to Add Tax to Service Price
Status: in_force

It shall be unlawful for any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business for which a license or privilege tax is required by this part to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall any person refund or offer to refund all or any part of the amount collected as tax under this part or to absorb such tax or to advertise directly or indirectly the absorption or refund of such tax or any portion of the same.
Ala. Code § 45-41-110.01 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-110.01
Section 45-41-110.01 Per Diem Compensation
Status: in_force

(a) Beginning October 1, 2005, each member of the Lee County Board of Registrars shall receive thirty-five dollars ($35) per day from the county in addition to any compensation received from the state.

(b) The county per diem compensation provided in subsection (a) for members of the Lee County Board of Registrars shall be in lieu of any county per diem compensation provided for the members under Act 97-894 of the 1997 First Special Session.

(c) Beginning October 1, 2006, and each fiscal year thereafter, the county commission may increase the county per diem compensation of each member of the board of registrars by an amount which reflects the percentage of any cost-of-living adjustment awarded to the majority of the employees of Lee County during a fiscal year.
Ala. Code § 45-39-40.24 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-40.24
Section 45-39-40.24 Inspectors; Compensation of Personnel
Status: in_force

The board shall have authority to employ inspectors and to employ and fix the compensation of such regular or special counsel, clerks, and other assistants as it may deem necessary in order to carry out this article. Inspectors shall be paid the same mileage and per diem as other county employees.
Ala. Code § 45-35-120.08 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-120.08
Section 45-35-120.08 Pay Plan
Status: in_force

After the adoption by the personnel board of a pay plan and any rules of its administration, the board shall assign each position to one of the pay ranges provided in the pay plan to the end that the rate or range of compensation for each class provided for in the pay plan shall be such as to reflect fairly the difference in duties and responsibilities in the various classes.
Ala. Code § 45-18-242.01 — Alabama Code / Title 45 / Chapter 18 / Section 45-18-242.01
Section 45-18-242.01 Collection of Tax
Status: in_force

The tax levied under this part shall be paid to and collected by the county or the collection agency from time to time designated in writing by the governing body of the county to serve in such capacity for and on behalf of the county (the county or any such collection agency, as applicable, being hereinafter, for these purposes, referred to as the “agency”).
Ala. Code § 45-43-240.28 — Alabama Code / Title 45 / Chapter 43 / Section 45-43-240.28
Section 45-43-240.28 Additional Expense Allowance
Status: in_force

The Tax Assessor of Lowndes County shall be entitled to receive an additional expense allowance in the amount of four thousand five hundred dollars ($4,500) per annum to be paid out of the county general fund. The expense allowance shall be in addition to any and all other compensation, salary, and expense allowances provided for by law.
Ala. Code § 45-47-232 — Alabama Code / Title 45 / Chapter 47 / Section 45-47-232
Section 45-47-232 Jail Canteen
Status: in_force

(a) The Sheriff of Marion County may operate a jail canteen for the benefit of prisoners in county custody. The sheriff shall be responsible for the operation of the canteen.

(b) The sheriff may retain the profits derived from the pay telephones, vending machines, and canteen located in the county jail in a special fund known as the law enforcement fund which shall be used by the sheriff for law enforcement purposes in the county. The fund shall be managed exclusively by the sheriff.

(c) The sheriff shall prepare an annual report detailing expenditures made during each fiscal year from the law enforcement fund. A copy of the report shall be filed no later than 60 days after the close of each fiscal year with the county commission, the presiding judge of the circuit court of the county, and the county district attorney.

(d) Any actions relating to the operation of pay telephones, vending machines, or a canteen in the county jail before June 20, 1995, are ratified and confirmed. Any existing profits derived from the operation of pay telephones, vending machines, or a canteen, or any combination of these services, in the county jail before June 20, 1995, shall be deposited into the law enforcement fund created by this section.
Ala. Code § 45-50-81.02 — Alabama Code / Title 45 / Chapter 50 / Section 45-50-81.02
Section 45-50-81.02 Additional Court Costs in District and Circuit, Court Cases
Status: in_force

(a) In addition to any court costs now authorized in the district and circuit courts of Monroe County, there shall be assessed and collected an additional court cost of ten dollars ($10) in all civil and criminal cases, including traffic cases, in the district and circuit courts of the county.

(b) The additional court costs shall be paid to the Monroe County Commission and shall be earmarked for security at the Monroe County Courthouse.

(c) Nothing in this section shall impair the authority of a circuit or district judge to waive or to remit the court costs and fees assessed pursuant to this section upon the sworn and valid showing of substantial financial hardship.

(d) It is the intent of the Legislature that the assessment and collection of the additional court costs pursuant to this section not diminish or take the place of any other source of funds for the office of the presiding circuit judge.
Ala. Code § 45-51-21.07 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-21.07
Section 45-51-21.07 Amendment, Modification, Termination, Etc., of Agreement
Status: in_force

(a) Notwithstanding any agreement and except as otherwise provided for in this part, a supplier shall not amend or modify an agreement; cause a wholesaler to resign from an agreement; or cancel, terminate, fail to renew, or refuse to continue under an agreement, unless, in any of the foregoing cases, the supplier has complied with all of the following:

(1) Has satisfied the applicable notice requirements of subsection (c).

(2) Has acted in good faith.

(3) Has good cause for the amendment, modification, cancellation, termination, nonrenewal, discontinuance, or forced resignation.

(b) For each amendment, modification, termination, cancellation, nonrenewal, or discontinuance, the supplier shall have the burden of proving that it has acted in good faith, that the notice requirements under this section have been complied with, and that there was good cause for the amendment, modification, termination, cancellation, nonrenewal, or discontinuance.

(c) Notwithstanding any agreement and except as otherwise provided in this section, and in addition to the time limits set forth in subdivision (5) of subsection (d), the supplier shall furnish written notice of the amendment, modification, termination, cancellation, nonrenewal, or discontinuance of an agreement to the wholesaler not less than 60 days before the effective date of the amendment, modification, termination, cancellation, nonrenewal, or dis-continuance. The notice shall be by certified mail and shall contain all of the following:

(1) A statement of intention to amend, modify, terminate, cancel, not renew, or discontinue the agreement.

(2) A statement of the reason for the amendment, modification, termination, cancellation, nonrenewal, or discontinuance.

(3) The date on which the amendment, modification, termination, cancellation, nonrenewal, or discontinuance takes effect.

(d) Notwithstanding any agreement, good cause shall exist for the purposes of a termination, cancellation, nonrenewal, or discontinuance under subdivision (3) of subsection (a) when all of the following occur:

(1) There is a failure by the wholesaler to comply with a provision of the agreement which is both reasonable and of material significance to the business relationship between the wholesaler and the supplier.

(2) The supplier first acquired knowledge of the failure described in subdivision (1) not more than 18 months before the date notification was given pursuant to subdivision (1) of subsection (a).

(3) The wholesaler was given notice by the supplier of failure to comply with the agreement.

(4) The wholesaler was afforded a reasonable opportunity to assert good faith efforts to comply with the agreement within the time limits as provided for in subdivision (5) of subsection (d).

(5) The wholesaler has been afforded 30 days in which to submit a plan of corrective action to comply with the agreement and an additional 120 days to cure the noncompliance in accordance with the plan.

(e) Notwithstanding subsections (a) and (c), a supplier may terminate, cancel, fail to renew, or discontinue an agreement immediately upon written notice given in the manner and containing information required by subsection (c) if any of the following occur:

(1) Insolvency of the wholesaler, the filing of any petition by or against the wholesaler under any bankruptcy or receivership law, or the assignment for the benefit of creditors or dissolution or liquidation of the wholesaler which materially affects the wholesaler’s ability to remain in business.

(2) Revocation or suspension of the wholesaler’s state or federal license by the appropriate regulatory agency whereby the wholesaler cannot service the wholesaler’s sales territory for more than 61 days.

(3) The wholesaler, or partner or individual who owns 10 percent or more of the partnership or stock of a corporate wholesaler, has been convicted of a felony under the United States Code or the laws of any state which reasonably may adversely affect the good will or the interest of the wholesaler or supplier. However, an existing stockholder or stockholders, or partner or partners, or a designated member or members, shall have, subject to this part, the right to purchase the partnership interest or the stock of the offending partner or stockholder prior to the conviction of the offending partner or stockholder and if the sale is completed prior to conviction this subdivision shall not apply.

(f) Notwithstanding subsections (a), (c), and (e), upon not less than 15 days’ prior written notice given in the manner and containing the information required by subsection (c), a supplier may terminate, cancel, fail to renew, or discontinue an agreement if any of the following events occur:

(1) There was intentional fraudulent conduct relating to a material matter on the part of the wholesaler in dealings with the supplier. Provided, however, the supplier shall have the burden of proving intentional fraudulent conduct relating to a material matter on the part of the wholesaler.

(2) The wholesaler failed to confine to the designated sales territory its sales of a brand or brands to retailers. Provided, this subdivision does not apply if there is a dispute between two or more wholesalers as to the boundaries of the assigned territory and the boundary cannot be deter-mined by a reading of the description contained in the agreements between the suppliers and the wholesalers.

(3) A wholesaler who has failed to pay for wine ordered and delivered in accordance with established terms with the supplier fails to make full payment within two business days after receipt of written notice of the delinquency and demand for immediate payment from the supplier.

(4) A wholesaler intentionally has made a transfer of wholesaler’s business, other than a transfer to a designated member or pursuant to a loan agreement or debt instrument, without prior written notice to the supplier, and has failed, within 30 days from the receipt of written notice from the supplier of its intent to terminate on the ground of such transfer, to reverse the transfer of wholesaler’s business.

(5) A wholesaler intentionally has made a transfer of wholesaler’s business other than a transfer to a designated member, although the wholesaler has prior to the transfer received from supplier a timely notice of disapproval of the transfer in accordance with this part.

(6) The wholesaler intentionally ceases, or ceases for more than a period of 61 days, to carry on business with respect to any of supplier’s brand or brands previously serviced by the wholesaler in its territory designated by dispute and the wholesaler has made good faith efforts to overcome such events. Provided, however, this shall affect only that brand or brands with respect to which the wholesaler ceased to carry on business.

(g) Notwithstanding subsections (a), (c), (e), and (f), a supplier may terminate, cancel, not renew, or discontinue an agreement upon not less than 30 days’ prior written notice if the supplier discontinues production or discontinues distribution in this state of all brands sold by the supplier to the wholesaler. Provided, however, nothing in this section shall prohibit a supplier from either of the following:

(1) Upon not less than 30 days’ notice, discontinuing the distribution of any particular brand of wine.

(2) Conducting test marketing of a new brand of wine or of a brand of wine which is not currently being sold in this state, provided that the supplier has notified the board in writing of its plan to test market, which notice shall describe the market area in which the test shall be conducted; the name or names of the wholesaler or wholesalers who will be selling the wine; the name or names of the brand of wine being tested; and the period of time not to exceed 18 months during which the testing will take place.
Ala. Code § 45-51A-33.272 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-33.272
Section 45-51A-33.272 No Election on Change More Often Than Two Years
Status: in_force

No election on the abandonment of the mayor-council form of government shall be held within two years after any other election thereon.
Ala. Code § 45-52A-61.01 — Alabama Code / Title 45 / Chapter 52A / Section 45-52A-61.01
Section 45-52A-61.01 Board of Education - Residency Requirement
Status: in_force

A board member shall reside in the City of Hartselle during his or her entire term of office.
Ala. Code § 45-37-72.20 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-72.20
Section 45-37-72.20 Definitions
Status: in_force

As herein used, the following terms have the following meanings:

(1) COUNTY. Jefferson County, Alabama.

(2) COUNTYWIDE ELECTION. Any election, whether general, special, or primary, including runoff elections, where qualified electors throughout the county are entitled to vote and which is held to elect a federal, state, or county officer or to nominate a candidate or candidates, for a federal, state, or county office or offices, to submit one or more questions, including, but not limited to, the question of adopting a proposed amendment to the Constitution of Alabama of 2022, and the question of whether general obligation bonds, or revenue bonds, of the state or county shall be issued.

(3) ELECTION COMMISSION. The election commission of the county.

(4) FIRST PRIMARY ELECTION. The first primary election for which this subpart provides to fill a vacancy as distinguished from the runoff election held hereunder, if a runoff election is necessary.

(5) GENERAL ELECTION. The general election for which this subpart provides after the party nomination.

(6) SCHEDULED COUNTYWIDE ELECTION. A countywide election that is scheduled to be held on a date definitely determined when a vacancy occurs.

(7) VACANCY. A vacancy on the governing body of the county caused by death, resignation, impeachment, or any cause except normal expiration of terms.
Ala. Code § 45-35-244.03 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-244.03
Section 45-35-244.03 Levy of Excise Tax
Status: in_force

For the period of time provided for herein:

(1) An excise tax is hereby imposed on the storage, use, or other consumption in the county of tangible personal property, not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden, purchased at retail for storage, use, or other consumption in the county, except as provided in subdivisions (2), (3), and (4), at the rate of one percent of the sales price of such property.

(2) An excise tax is hereby imposed on the storage, use, or other consumption in the county of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail at the rate of one-half percent of the sales price of any such machine; provided, that the term machine as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of such machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used.

(3) An excise tax is hereby imposed on the storage, use, or other consumption in the county of any automotive vehicle or truck trailer, semitrailer, or house trailer purchased at retail for storage, use, or other consumption in the county at the rate of one-half percent of the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer. Where any used automotive vehicle, truck trailer, semi-trailer, or house trailer is taken in trade or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

(4) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of any machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, or equipment, which is purchased at retail for the storage, use, or other consumption in the county at the rate of onehalf percent of the sales price of such property; regardless of whether the retailer is or is not engaged in the business in this county. Provided, however, the one-half percent rate herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use except farm trailers used primarily in the production and harvesting of agricultural commodities. Where any used machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products or used in connection with the production of agricultural produce or products, livestock, and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery, or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery, or equipment sold, less the credit for the used machine, machinery, or equipment taken in trade.
Ala. Code § 45-8-81.02 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-81.02
Section 45-8-81.02 Computer Systems; Justice Technology Fund; Additional Costs, Charges, Booking Fees
Status: in_force

(a)(1) In Calhoun County, in any case in which court costs are assessed in a municipal court in the county, there shall be assessed and collected, in the same manner as other costs and charges are collected, an additional court cost in the amount of five dollars ($5) per case which shall be used for the operation, maintenance, upgrade, and support of computer or technology systems at the Calhoun County Courthouse and for the Calhoun County Justice Technology Fund.

(2) The Calhoun County Justice Technology Fund shall be established for the deposit of the additional court costs collected in municipal court cases pursuant to this section. The fund shall be maintained in an interest-bearing account in a bank within Calhoun County and shall be under the supervision of the Calhoun County Justice Information System. Funds collected shall be forwarded monthly by the clerks of the municipal courts to the Calhoun County Justice Technology Fund.

(3) Funds deposited in the Calhoun County Justice Technology Fund may be expended for the operation, maintenance, support, expansion, and upgrade of the courthouse information system and information systems of other agencies related to the administration of criminal justice in Calhoun County as determined by the Calhoun County Justice Network Board.

(4) The Calhoun County Justice Network Board shall oversee the Calhoun County Justice Technology Fund and shall authorize the expenditure of any funds collected and deposited into the fund. The board shall consist of the circuit court clerk, the presiding family court judge, the presiding circuit court judge, the district attorney, the sheriff, a chief of police as selected by the chiefs of police in the county acting together, the Superintendent of the Calhoun County Board of Education, the Director of Coosa Valley Youth Services, and the Chair of the Calhoun County Commission.

(5) The Calhoun County Justice Technology Fund may seek and receive funds, equipment, or other assets from any lawful source, including, but not limited to, grants or donations. The Calhoun County Justice Network Board may transfer or dispose of any property purchased from the Calhoun County Justice Technology Fund to agencies related to the administration of justice in Calhoun County.

(6) All actions of and expenditures from the Calhoun County Justice Technology Fund shall be authorized by a majority vote by the board. The board shall maintain a record of the minutes of the meetings to include monthly financial statements and reports. A copy of each monthly financial statement and report shall, in a timely manner after it is prepared, be sent to the Calhoun County Commission. The board shall have at least one meeting per calendar quarter, and more often if determined by the board. Meetings shall be called by the presiding circuit court judge or by a letter signed by at least four of the members of the board. The time and location of the meetings shall be announced to the members no less than seven days prior to the meeting date, except in emergency circumstances.

(b)(1) The Calhoun County Commission is authorized to fix, regulate, and alter booking fees, and from time to time to fix, regulate, and alter additional costs and charges in the circuit, district, juvenile, and probate courts in Calhoun County, other than municipal courts, in all cases. When collected by the clerks or other officials of the courts, as designated by law, the additional costs, charges, and booking fees, as set by the Calhoun County Commission, collected in each case shall be remitted monthly to the Calhoun County Commission.

(2) The funds from the additional costs, charges, and booking fees, as set by the Calhoun County Commission pursuant to this subsection, shall be expended as determined by the Calhoun County Commission for security at the Calhoun County Courthouse; for the maintenance and upkeep of the Calhoun County Courthouse; for the operation, maintenance, support, expansion, and upgrade of the computer or technology systems and information systems at the Calhoun County Courthouse; for information systems of agencies related to the administration of the criminal justice system in Calhoun County; for information systems of agencies related to the administration of the civil justice system in Calhoun County; for the maintenance, upkeep, and staffing of the Calhoun County Jail; for medical treatment for Calhoun County Jail inmates; for Calhoun County juvenile detention purposes; for law enforcement purposes; and for other similar purposes related to the criminal and civil justice systems in Calhoun County.

(c) The costs, charges, and fees provided for in, and fixed, regulated, or altered pursuant to, this section shall be assessed and collected in the same manner as other costs, charges, and fees are collected and shall not be waived in any case unless all costs, charges, and fees in the case are waived.
Ala. Code § 45-39-221.04 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-221.04
Section 45-39-221.04 Powers of Board; Officers
Status: in_force

(a) All powers of the tourism board shall be exercised, and the tourism board shall be governed, by the board or pursuant to its authorization, in accordance with this part.

(b) The board, if and to the extent such action is consistent with succeeding provisions of this section, may delegate to one or more of the directors, or to any one or more of the employees, agents, or officers of the tourism board, such duties as it deems proper.

(c) The officers of the tourism board shall consist of a chair, a vice chair, a secretary, a treasurer, and such other officers as the board shall deem necessary or desirable. The board shall elect the chair, the vice chair, the secretary, and the treasurer; and the vice chair shall serve as chair in the event of the absence of the chair. The chair and vice chair shall be directors, and the treasurer and secretary may, but need not, be directors. One person may serve as treasurer and secretary. Each officer of the tourism board shall serve without compensation but shall be reimbursed for expenses actually incurred by him or her in and about the performance of his or her duties as an officer.

(d) The board shall provide by resolution for the dates on which the chair, vice chair, secretary, treasurer, or any other officer shall be elected, which resolution shall also specify the term or period for which each officer shall serve as such.

(e) The treasurer shall act as custodian of all funds, from whatever sources derived, that are received by the tourism board.

(f) The treasurer shall execute a fidelity bond with a company authorized to write bonds in the state being surety thereon, which bond shall be in an amount approved by the board.

(g) Contracts of the tourism board shall be executed in the name of the tourism board by the chair and attested by the secretary. The board, by resolution, may provide for a different form of the execution of contracts and for the execution by an officer or agent other than the chair and secretary. In no event may a contract, irrespective of its form and of the persons executing it, be binding unless the contract was authorized or ratified by the board.
Ala. Code § 45-28-82.22 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-82.22
Section 45-28-82.22 Applicants for Admittance
Status: in_force

(a) An offender charged with any of the following criminal offenses in a circuit court or district court may apply to the district attorney for admittance to the pretrial diversion program:

(1) A drug offense, excluding trafficking in controlled substances or cannabis as provided in Section 13A-12-231, or manufacturing of controlled substances in the first degree as provided in Section 13A-12-218.

(2) A property offense.

(3) A misdemeanor.

(4) A traffic or conservation offense, except that a holder of a commercial driver’s license, an operator of a commercial motor vehicle, or a commercial driver learner permit holder who is charged with a violation of a traffic law in this state shall not be eligible for a deferred prosecution program, diversion program, or any deferred imposition of judgment program pursuant to Section 32-6-49.23.

(b) An offender charged with any of the following offenses is ineligible for consideration for the pretrial diversion program:

(1) Any Class A felony or capital offense.

(2) Any offense involving serious physical injury to a person.

(3) An offense involving violence in which the victim was a child under 14 years of age, a law enforcement officer, a school officer, a correctional officer, active duty military personnel of the United States military, or an individual over the age of 65.

(4) Any offense involving death.

(5) A person deemed by the district attorney to be a threat to the safety or well-being of the community.

(6) Bribery of a government or public official.

(7) Any offense wherein the offender is a public official and the charge is related to his or her capacity as a public official.

(8) Abduction or kidnapping.

(9) Any sex offense involving forcible compulsion or incapacity.
Ala. Code § 45-57-245.04 — Alabama Code / Title 45 / Chapter 57 / Section 45-57-245.04
Section 45-57-245.04 Affixing Stamps
Status: in_force

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 through Section 40–25–28. The state Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the 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.
Ala. Code § 45-8A-22.128 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-22.128
Section 45-8A-22.128 Actuary; Reports
Status: in_force

(a) The retirement board shall retain the services of a competent actuary and actuarial firm on continuous basis at a fee to be determined by the retirement board to advise the retirement board on all actuarial matters pertaining to the trust. The actuary shall possess the following minimum qualifications:

(1) The actuary shall be an enrolled actuary under the provisions of the Employee Retirement Income Society Act of 1974, as amended, and

(2) The actuary shall be a Fellow of the Society of Actuaries or employed by an actuarial firm that employs a Fellow of the Society of Actuaries.

(b) There must be an actuarial valuation of the plan at least once every two years. The plan assets are to be valued on the last day of the City of Anniston’s fiscal year, or on any other date determined by the retirement board, using any reasonable method of valuation. In establishing the liabilities under the plan and contributions thereto, the actuary shall use such methods and assumptions as will reasonably reflect the cost of the benefits.

(c) The actuary, actuarial firm, or both shall be required to submit its reports in writing to the retirement board. These reports shall become a permanent record of the retirement board.
Ala. Code § 45-33-242.33 — Alabama Code / Title 45 / Chapter 33 / Section 45-33-242.33
Section 45-33-242.33 Application of Laws, Rules, and Regulations
Status: in_force

All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40–25–1 to 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for in this subpart.
Ala. Code § 45-26-141.10 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-141.10
Section 45-26-141.10 Collection and Disposition of Funds
Status: in_force

The revenue commissioner shall collect the fire protection fee from owners of dwellings and commercial buildings. The judge of probate shall collect the fire protection fee from the owners of mobile homes, house trailers, and units of manufactured housing at the time of issuance or renewal of yearly decals. The revenue commissioner and judge of probate shall keep proceeds from the fire protection fee separate and apart from all other funds and maintain clear and distinct account showing the amount paid. The revenue commissioner and judge of probate shall not accept partial payment of the fire protection fee. The officials collecting or assessing the fire protection fee shall be entitled to the same fees and compensation as provided for collecting and assessing ad valorem taxes. The proceeds of the fire protection fee shall be paid into the general fund of the county. Within 30 days after payment into the general fund, the commission shall pay the funds to the Elmore County Firefighters Association. The commission shall also include a report detailing the exact amount collected from each district so that the association may disburse the proceeds according to a percentage based upon the proceeds collected in each district. The association shall retain five percent of the gross proceeds from each district to be used, after approval by a majority vote of member departments in good standing, for countywide fire protection, fire prevention, and emergency medical services to include, but not be limited to, fire or emergency medical equipment, fire or emergency medical supplies, training, buildings, capital improvements, insurance, dues, and professional services. These proceeds shall not be used for salaries, entertainment, or fundraising purposes. Any proceeds from the firefighters association’s five percent share of the fees collected that are unexpended or not appropriated at the end of the fiscal year shall remain in the association’s treasury for appropriation and use during any fiscal year thereafter. These proceeds shall be administered by the association in compliance with all applicable requirements of the Department of Examiners of Public Accounts.
Ala. Code § 45-2-261.13 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-261.13
Section 45-2-261.13 Appeals from Final Decision of Board of Adjustment
Status: in_force

(a) Any party aggrieved by a final judgment or decision of a board of adjustment, except a decision on the approval or disapproval of a subdivision, within 15 days thereafter, may appeal therefrom to the Circuit Court of Baldwin County, Alabama, by filing with the circuit court and the board of adjustment a written notice of appeal specifying the judgment or decision from which the appeal is taken. In case of the appeal, the board of adjustment shall cause a transcript of the proceedings and the action to be certified to the court to which the appeal is taken.

(b) Any party aggrieved by a final judgment or decision of a board of adjustment on the decision on the final approval or disapproval of a subdivision, within 15 days thereafter, may appeal therefrom to the county commission. Any party aggrieved by the final judgment or decision of the county commission, within 15 days thereafter, may appeal therefrom to the Circuit Court of Baldwin County, Alabama, by filing with the circuit court and the county commission a written notice of appeal specifying the judgment or decision from which the appeal is taken. In case of an appeal to circuit court, the county commission shall cause a transcript of the proceedings and the action to be certified to the court to which the appeal is taken.
Ala. Code § 45-31-120.21 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-120.21
Section 45-31-120.21 Expenses of Board
Status: in_force

The governing body shall make necessary appropriations from the general fund to pay the reasonable and necessary expenses incurred by the board and its members in the administration of this part, including the expense of defending any litigation brought against the board or its members in connection with action taken in the performance of their duties in the administration of this part.
Ala. Code § 45-20-100.01 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-100.01
Section 45-20-100.01 Qualifications and Election of Board Members
Status: in_force

(a) Commencing with the next term of office, each member of the Covington County Board of Education, at the time of qualifying for office and during the entire term of office, shall reside within that portion of the county lying outside of the corporate limits of any city in the county served by a separate city board of education, and shall be elected by the qualified electors who reside within that portion of the county.

(b) Nothing in this section shall affect the unexpired term of any member serving on the board on March 29, 2017.

(c) The appropriate election officials shall conduct elections of members of the Covington County Board of Education in conformity with this section.
Ala. Code § 45-35-140.05 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-140.05
Section 45-35-140.05 Disposition of Funds
Status: in_force

Funds paid to eligible volunteer fire departments and the association shall only be expended for fire protection, including training, supplies, and equipment. The funds may also be expended to purchase insurance, including liability insurance, to insure coverage of acts or omissions which are directly related to the functions of a volunteer fire department which are committed by a volunteer fire department or the personnel of a volunteer fire department, or both. The funds may not be expended for salaries, food, drink, social activities, or fund-raising activities. After receiving the funds, the volunteer fire departments and association shall keep accurate records to verify that the funds were properly expended. By September 15th of each year, the departments and association shall file a form with the county commission detailing the expenditure of all funds during the previous 12 months. The filing shall also account for all unspent funds and whether the unspent funds have been obligated. The county commission shall supply the accounting forms to each eligible volunteer fire department and the association. Should the Houston County Commission, in its sole discretion, find or determine that funds provided by this article have been improperly expended by any eligible volunteer fire department or the Houston County Volunteer Firefighters Association, the department or association that has improperly expended the funds shall reimburse and refund to the Houston County Commission, the funds found by the county commission to have been improperly expended and in addition thereto shall pay a penalty amount equal to 10 percent of all improperly expended funds. Any volunteer fire department that fails to comply with this article, at the discretion of the Houston County Commission, may be deemed to have forfeited the funds generated by this article and shall be subject to Section 45-35-140.09.
Ala. Code § 45-46-84 — Alabama Code / Title 45 / Chapter 46 / Section 45-46-84
Section 45-46-84 Special Index Fee
Status: in_force

(a) In Marengo County, a special index fee of five dollars ($5) shall be collected by the judge of probate on each real or personal property instrument, or other instrument recorded or filed for record in the probate court of the county. The special index fees shall be in addition to all other fees, taxes, and other charges required by law to be paid upon recording or filing for record of any instrument.

(b) The judge of probate shall deposit all funds collected into a special fund to be maintained by the judge of probate for improved recording, archiving, Internet technology, preservation, and retrieving of records and other equipment, maintenance, training, and services necessary for the improvement of the recording, court, and license divisions of the office of the judge of probate.

(c) This section is cumulative. Nothing contained in this section shall alter or change an existing law relating to charges and fees to be collected by the Judge of Probate of Marengo County.
Ala. Code § 45-37-171.70 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-171.70
Section 45-37-171.70 Funds Generated by Cooper Green Mercy Hospital
Status: in_force

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

(b)(1) All funds generated by Cooper Green Mercy Hospital shall be retained by the hospital in its general fund to be expended as budgeted by the hospital in its general fund to be expended as budgeted by the hospital.

(2) Funds generated by Cooper Green Mercy Hospital shall not be required to be deposited in or appropriated from the Jefferson County General Fund.
Ala. Code § 45-57A-63.41 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-63.41
Section 45-57A-63.41 Council-Manager Form of Government Based on Population Classification
Status: in_force

If a council post is vacated with 12 months or more remaining in the term, a special election shall be called by the mayor. The special election shall be held and conducted, the returns thereof made and certificates given, and the election regulated in all respects by the provisions of the election of council members under this part. If a council post is vacated with less than 12 months remaining in the term, the vacancy shall be filled by the council at any regular meeting within four weeks after the vacancy occurs. In event of a deadlock and for the purpose of breaking the deadlock, the mayor shall cast an additional vote. For the purposes of this section a deadlock shall be deemed to exist when, at the end of the third regular meeting of the council following the creation of a vacancy the council shall not have selected a person to fill the vacancy. The person selected to fill a vacancy shall possess all of the qualifications set out in this part including residence in the district he or she represents, and he or she shall hold office until the next election of council member.
Ala. Code § 45-37-123.80 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-123.80
Section 45-37-123.80 Payment of Contributions and Employer Contributions
Status: in_force

(a) Employer contributions. Each payroll period, an amount equal to the total of all members’ employee contributions that is deducted from the members’ compensation pursuant to Section 45-37-123.82 shall be contributed by the county and shall be paid to the system. The system shall remit the contributions to the trust fund as soon as practicable, however the pension board may first pay any sums reasonably necessary to defray administrative expenses of the plan as determined in the sole discretion of the pension board subject to Section 45-37-123.194.

(b) Employer contributions upon reinstatement from qualified military service. If any member leaves the service of the county for the purposes of performing qualified military service and shall have been reinstated to the service of the county within 90 days after the member’s separation from the qualified military service, the county shall promptly pay to the system an amount equal to twice the employee contribution which the employee would have made if he or she had not been absent on such leave, and if his or her compensation had continued to be the same as he or she was earning at the time of the commencement of the leave; provided, however, that no part of the payment by the county shall be refundable to the employee pursuant to Section 45-37-123.104.
Ala. Code § 45-22-30 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-30
Section 45-22-30 Cemetery Board
Status: in_force

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

(1) BOARD. The Cullman County Cemetery Board.

(2) CEMETERY. Any for profit cemetery in the county where property is used or intended to be used for the interment of human remains, including, but not limited to, any property containing a grave, lot, crypt, niche, or mausoleum and any gravestone, headstone, or other marker therein.

(3) MAINTENANCE. The act of maintaining a cemetery, including, but not limited to, any of the following:

a. The cutting and trimming of the lawn, shrubs, and trees.

b. Keeping in repair the drains, water lines, roads, buildings, fences, and other structures located in the cemetery.

c. The service and repair of machinery, tools, and equipment used for the maintenance of the cemetery.

(4) NEGLECTED CEMETERY. A cemetery that has become abandoned or neglected in any of the following ways:

a. Weeds, briars, bushes, or trees have become overgrown.

b. Fences have become broken, decayed, or dilapidated.

c. Graves, lots, crypts, niches, mausoleums, and markers and roads, buildings, or other structures in a cemetery which have become damaged, broken, dilapidated, or destroyed.

(b)(1) The Cullman County Cemetery Board is created.

(2) The board shall consist of five members.

(3) One member of the board shall be appointed by each member of the local legislative delegation, and the local legislative delegation, by majority vote, shall appoint an additional member, who shall serve as the chair of the board. The members shall serve at the pleasure of the local legislative delegation.

(4) The board shall meet quarterly and at such times as the board by a majority of its members agree.

(5) The board may adopt necessary rules or procedures to conduct its business.

(6) Members of the board shall serve without compensation, but may be reimbursed for actual expenses incurred while conducting the business of the board, according to its rules or procedures.

(c)(1) The board shall be responsible for all of the following duties:

a. Negotiating the acquisition of any neglected for-profit cemetery in the county, including a cemetery owned by a private entity.

b. Supervising the clean up and maintenance of any neglected cemetery under its authority.

c. Coordinating with the sheriff to provide inmate labor to perform the maintenance of any neglected cemetery.

d. Purchasing equipment and other necessary materials to perform the functions of the board.

e. At its discretion, transferring the ownership of a cemetery under its authority to a nonprofit board.

f. Any other business necessary to carry out the purposes of this section.

(2) The board may only perform maintenance on a private cemetery if the board finds after a hearing that the condition of the cemetery is a public nuisance.

(d)(1)a. Subject to subdivision (2) of subsection (c), fifty thousand dollars ($50,000) shall be made available to the board from the county general fund when the board takes action by majority vote to acquire a for-profit neglected cemetery under this section. The funds shall come from the sales tax revenues deposited in the county general fund.

b. Fifty thousand dollars ($50,000) is the maximum amount available to the cemetery board under this section.

(2) The funds made available for the purposes of this section shall come only from the sales tax revenues collected in the fiscal year 2016 and thereafter that is greater than the sales tax revenues collected and deposited in the county general fund in the fiscal year 2015.

(e)(1) The county commission shall have no authority over the board, and the county commission shall have no responsibility over a cemetery in the county, as defined by this section.

(2) The county commission may appropriate funds to the cemetery board.

(f) Members of the board may not be subject to civil liability arising from the conduct of the affairs of the board except when the act or omission of the member of the board amounts to willful or wanton misconduct, fraud, or gross negligence.
Ala. Code § 45-38-241.23 — Alabama Code / Title 45 / Chapter 38 / Section 45-38-241.23
Section 45-38-241.23
Status: in_force

Every registered seller regularly and continually making sales of tangible personal property for storage, use, or other consumption in Lamar County (which storage, use, or other consumption is not herein exempted from the tax imposed in Section 45-38-241.21) shall at the time of making such sales, if the storage or use or other consumption of such tangible personal property in Lamar County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed by Section 45-38-241.21 from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-38-241.22, each registered seller shall file with the Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department, showing the total sales price of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the tax imposed by Section 45-38-241.21 during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the tax herein required to be collected by such registered seller during the period covered by the return provided, that any registered seller may defer collecting the tax with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of the credit sales and shall include in each quarterly report all credit collections made during the preceding quarterly period, and shall remit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in Lamar County need not file a report or make any further payment of the tax, but each person who purchases tangible personal property, the storage, use, or other consumption of which is subject to the tax imposed by Section 45-38-241.21 and who has not paid the tax due with respect thereto to a registered seller, shall report and pay the tax as required by Section 45-38-241.21.
Ala. Code § 45-4-101 — Alabama Code / Title 45 / Chapter 4 / Section 45-4-101
Section 45-4-101 Additional Expense Allowance
Status: in_force

The county Superintendent of Education of Bibb County shall receive an annual expense allowance to be fixed by the county board of education in such amount as the board deems appropriate. It shall be paid in equal monthly installments out of the public school funds of the county and shall be in lieu of any other expense allowances heretofore provided for the county superintendent of education. The county board shall fix the amount of the expense allowance authorized in this section by resolution duly entered upon the minutes of the board.
Ala. Code § 45-51A-32.22 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-32.22
Section 45-51A-32.22 Board of Trustees - Composition
Status: in_force

The Board of Trustees of the Montgomery Firefighters Pension Fund shall consist of the chief, or other person acting in such capacity, of such fire department of the city, and five other members of the fire department of the city, who shall be selected as is hereinafter set forth and provided. The president of the governing body of the city shall be an ex officio member of the board of trustees with the right to vote on any matter before the board.
Ala. Code § 45-39-200 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-200
Section 45-39-200 License Commissioner - Compensation
Status: reserved

(a) There is hereby created the office of County License Commissioner in Lauderdale County, Alabama. No later than 30 days from May 17, 1979, the legislative delegation representing Lauderdale County, by a majority vote thereof, shall appoint a county license commissioner who shall serve for a term expiring on the first Monday after the second Tuesday in January 1981. In the event such office should become vacant during such time, such vacancy shall be filled in like manner as the original appointment. The commissioner shall then run for election in the primary and general elections in 1980 and every six years thereafter. The salary of the commissioner shall be nineteen thousand five hundred dollars ($19,500) per annum, payable out of the county general fund in the same manner as other county employees are paid. He or she shall receive, in addition thereto, an expense allowance in the amount of eighteen hundred dollars ($1,800) per year, payable from the county general fund.

(b)(1) In Lauderdale County, the license commissioner, in addition to any other expense allowances heretofore provided by law, shall receive an additional five thousand dollars ($5,000) per year. Such additional expense allowance shall be payable from the county general fund as are other expense allowances.

(2) This expense allowance shall be reduced by any future salary increase for the office until the five thousand dollars ($5,000) expense allowance is fully retired.

(c) Notwithstanding any other provision of law, beginning with the next term of office and thereafter, the salary of the License Commissioner of Lauderdale County shall be the same amount as that provided by law to be paid to the Revenue Commissioner of Lauderdale County. The license commissioner’s salary shall be paid in the same manner and from the same sources as it is now paid.

(d)(1) Effective October 1, 2003, the License Commissioner of Lauderdale County shall receive an expense allowance based on a percentage of his or her annual compensation calculated on the same total percentage as any cost-of-living increases granted to any other county elected officials on or after October 1, 2001, until June 17, 2003. The expense allowance provided by this section shall be paid monthly in the same manner as the compensation of the license commissioner is currently paid and shall be treated in the same manner as other compensation for retirement or supernumerary purposes.

(2) Effective beginning the next term of office, the annual salary of the incumbent license commissioner shall be increased by the amount of the expense allowance provided in subdivision (1), payable in equal monthly installments in the same manner as the compensation of the license commissioner is currently paid, and the expense allowance provided in subdivision (1) shall then be repealed.
Ala. Code § 45-27-244.05 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-244.05
Section 45-27-244.05 Receipt of Application
Status: in_force

All applications for motor vehicle tags or decals by mail, together with the correct amount of taxes and fees due thereon, must be received by the judge of probate not later than the 20th day of the renewal month.
Ala. Code § 45-27-90.03 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-90.03
Section 45-27-90.03 Director
Status: in_force

The authority may employ a director, who shall be its chief administrative officer and serve as secretary to the authority. The authority shall fix the salary of the director who shall serve at its pleasure. The director shall have authority to employ clerical and other assistants subject to the approval of the authority. The authority may require the director to be bonded for the faithful performance of his or her duties before he or she enters upon the discharge thereof.
Ala. Code § 45-33-240 — Alabama Code / Title 45 / Chapter 33 / Section 45-33-240
Section 45-33-240 Salary; Expense Allowance
Status: in_force

(a) The offices of Tax Assessor and Tax Collector of Hale County shall be full time and each such officer shall be compensated by an annual minimum salary as provided by Section 40–6A–2, in lieu of any other compensation or expense allowance. The tax assessor and tax collector each shall be paid in the same manner as other county officers are paid.

(b)(1) The Tax Assessor and Tax Collector of Hale County shall each be entitled to receive an additional expense allowance in the amount of three thousand dollars ($3,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. The expense allowances shall be payable in equal monthly installments from the general fund of the county.

(2) Beginning with the expiration of the term of the incumbent tax assessor and tax collector, the annual salary for the Tax Assessor and Tax Collector of Hale County shall be increased by three thousand dollars ($3,000) each, payable in equal monthly installments from the general fund of the county and at that time, subdivision (1) shall become null and void.
Ala. Code § 45-46-90.14 — Alabama Code / Title 45 / Chapter 46 / Section 45-46-90.14
Section 45-46-90.14 Exemption from Taxation
Status: in_force

The property and income of the authority, all bonds issued by the authority, the income from such bonds, conveyances by or to the authority, and leases, mortgages, and deeds of trust by or to the authority shall be exempt from all taxation in the State of Alabama. The authority shall be exempt from all taxes levied by any county, municipality, or other political subdivision of the state including, but without limitation to, license and excise taxes imposed in respect of the privilege of engaging in any of the activities that an authority may engage in. The authority shall not be obligated to pay or allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation, the amendment of its certificate of incorporation, or the recording of any document. Nothing in this section shall be construed to exempt concessionaires, licensees, tenants, operators, or lessees of the authority from the payment of any taxes including, but without limitation to, license or privilege taxes levied by the state or any county or municipality.
Ala. Code § 45-57A-63.32 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-63.32
Section 45-57A-63.32 Campaign Expenses
Status: in_force

Each candidate shall file with the judge of probate, within 10 days after the election in which he or she has been a candidate, an accounting of all campaign contributions and expenditures exceeding ten dollars ($10) and shall comply with provisions in existing law which require the filing of campaign contributions and expenses.
Ala. Code § 45-46-242.20 — Alabama Code / Title 45 / Chapter 46 / Section 45-46-242.20
Section 45-46-242.20 Definitions
Status: in_force

As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
Ala. Code § 45-1-245.06 — Alabama Code / Title 45 / Chapter 1 / Section 45-1-245.06
Section 45-1-245.06 Severability
Status: in_force

The provisions of this part shall not be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part.
Ala. Code § 45-17-90.03 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-90.03
Section 45-17-90.03 Bylaws
Status: in_force

The board of directors of the authority shall have the authority to enact bylaws for the organization not inconsistent with this subpart or any law of the State of Alabama. Bylaws may include, among other provisions, any of the following:

(1) The establishment of an executive committee and other standing, special, or ad hoc committees which may meet as often as necessary and whose duties and responsibilities shall be determined by the board of directors.

(2) The establishment of attendance and residency requirements for the board of directors, any standing or special committees of the board of directors, or any officers of the board of directors, which shall provide for the removal of any member, committee member, or officer, due to the failure of the member to meet minimum attendance responsibilities or residency requirements.
Ala. Code § 45-8A-111.22 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-111.22
Section 45-8A-111.22 Loans, Sales, Grants, Etc., of Money Property, Etc. to Authority by Counties, Municipalities, Etc
Status: in_force

For the purpose of effecting the revitalization and redevelopment of the central business district of the city, any county, municipality, or other political subdivision, public corporation, agency, or instrumentality of this state may, upon such terms and with or without consideration, as it may determine:

(1) Lend or donate money to or perform services for the benefit of the authority;

(2) Donate, sell, convey, transfer, lease, or grant to the authority, without the necessity of authorization at any election of qualified voters, any property of any kind, any interest therein and any franchise; and

(3) Do any and all things, whether or not specifically authorized in this part and not otherwise prohibited by law, that are necessary or convenient in connection with aiding and cooperating with the authority in its efforts to revitalize and redevelop the central business district of the city.
Ala. Code § 45-49-140.12 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-140.12
Section 45-49-140.12 Enlargement of District
Status: in_force

(a) A district may be enlarged, provided, that no area lying within a municipality at the time of the enlargement shall be brought within the district.

(b) No area shall be brought within a district by enlargement unless the majority of the votes cast at the election provided for by subsection (c), approve the inclusion of the area within the district and also approve every service charge in effect within the district at the time of election.

(c) The term proposed area, as used in this subsection, means an area proposed to be brought within a district by enlargement of the district. When the board of trustees of a district determines that the inclusion of a proposed area within the district would be to the advantage of the district and also to the advantage of the majority of the property owners of the proposed area, the board of trustees may file in the office of the judge of probate a petition, signed by two-thirds of property owners, that there be an election in the proposed area at which there shall be submitted to the qualified electors residing within the proposed area the question of whether the proposed areas shall be included within the district and also the question of whether every service charge in effect within the district at the time of the election is approved. Upon such petition being filed, the judge of probate shall order an election to be held within the proposed area, within the time provided for in Section 45-49-140.03, at which election the qualified electors residing within the proposed area shall vote on the two foregoing questions. Unless the majority of votes cast at the election vote in the affirmative on each of the foregoing questions, the proposed area shall not be included within the district. Upon the officers’ canvassing the returns of the election certifying that a majority of votes cast was in favor of the inclusion of the proposed area in the district, and that the majority of the votes cast approved every service charge in effect within the district at the time of the election, the proposed area shall become a part of the district.
Ala. Code § 45-10-260.03 — Alabama Code / Title 45 / Chapter 10 / Section 45-10-260.03
Section 45-10-260.03 Adoption of Rules, Laws, or Ordinances
Status: in_force

(a) Each local governing body of Cherokee County shall adopt rules, laws, or ordinances governing the construction, installation, and operation of a wind energy conversion system, including the permit application process as provided in Section 45-10-260.02. At a minimum, the rules, laws, or ordinances shall address the following:

(1) Submission of information in an application form requiring, at a minimum, an applicant to submit all of the following information:

a. The applicant’s and property owner’s name, address, and email address or telephone number.

b. A plot plan showing the location of the conversion system pole or tower, guy lines where required, guy line anchor bases, and the distance of each from all property lines.

c. A visual simulation of the proposed wind energy conversion system.

d. A reclamation plan that stipulates how the site will be restored to its natural state after it ceases to be operational.

(2) Procedures for notification to the public of the application.

(3) Conditions in the permit for all of the following:

a. Turbine types and designs.

b. Site layout and construction.

c. Operation and maintenance of the system, including the requirement to restore, to the extent possible, the area affected by the construction of the system to the natural conditions that existed immediately before construction of the system.

d. Revocation and suspension of a permit when violations of the permit or other requirements occur.

e. Payment of fees for the necessary and reasonable costs to the local governing body of Cherokee County, including a fee of one thousand dollars ($1,000) for each system, and all costs to the local governing body of Cherokee County to review the application, including any engineering fees, inspection fees, and attorney fees incurred for the duration of the permit.
Ala. Code § 45-49-42.07 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-42.07
Section 45-49-42.07 Treatment Prohibited Behind Locked Doors
Status: in_force

No masseur, masseuse, or other employee or attendant in any massage parlor shall apply or administer any massage or other treatment to any person behind locked doors.
Ala. Code § 45-16-84.24 — Alabama Code / Title 45 / Chapter 16 / Section 45-16-84.24
Section 45-16-84.24 Payment of Tax Required for Issuance of License
Status: in_force

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 judge of probate as provided under this subpart until the ad valorem tax on such vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs to a resident of Coffee County or is principally used or operated in Coffee County.
Ala. Code § 45-8A-23.030 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.030
Section 45-8A-23.030 Legal Status; “City.”
Status: in_force

Any municipal corporation which adopts the council-manager form of government shall continue its existence as a body corporate without change in the name of the municipal corporation. The word “city” as hereinafter used shall mean and refer to any municipal corporation which has adopted the council-manager form of government. The city shall continue as a municipal corporation, within the corporate limits as then established, and as thereafter fixed in the manner prescribed by law, subject to all the duties and obligations then pertaining to or incumbent upon it as a municipal corporation and shall continue to enjoy all the rights, immunities, powers, and franchises then enjoyed by it, as well as those that may thereafter be granted to it.
Ala. Code § 45-8A-71.08 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-71.08
Section 45-8A-71.08 Civil Service Board - Rules and Regulations; Powers and Duties
Status: reserved

REPEALED BY ACT 2024-228, EFFECTIVE JUNE 1, 2024.
Ala. Code § 45-36-232.32 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-232.32
Section 45-36-232.32 Bribery
Status: in_force

Any person engaged in the business of undertaking to act as surety on bail bonds in Jackson County, or any servant, agent, or employee of any person, firm, or corporation engaged in the business of acting as surety on bail bonds in Jackson County who shall pay a fee or rebate or give or promise to give anything of value including any stock or beneficial interest in a surety or bail bond company to a sheriff, deputy sheriff, policeman, peace officer, warrant magistrate, or any other person who has the power to arrest or to hold another person in custody, or to any public official or public employee in order to induce any such sheriff, policeman, peace officer, warrant magistrate, or other public official or employee to favor any person, firm, or corporation in any activities related to the bail bond business, including, but not limited to, the approval or disapproval of bail bonds, and access to any jail where prisoners are housed, shall be guilty of bribery and shall be punished as prescribed by Sections 13A-8-3 to 13A-8-5, inclusive.
Ala. Code § 45-24-80.40 — Alabama Code / Title 45 / Chapter 24 / Section 45-24-80.40
Section 45-24-80.40 Solicitor’s Fee
Status: in_force

(a) In all juvenile, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Dallas County, a docket fee, hereinafter referred to as a solicitor’s fee, shall be assessed in each case. The fees, when collected, shall be distributed monthly to the Solicitor’s Fund or District Attorney’s Fund in the county or to the fund that may be hereafter prescribed by law for the solicitor’s fee. The solicitor’s fee shall be in an amount equal to all docket fees or court costs which are assessed upon an adjudication of guilt in a criminal case and distributed to the Fair Trial Tax Fund.

(b) The solicitor’s fee shall be collected in all criminal cases where the defendant is adjudged guilty, a bond forfeited, a penalty imposed, or where there is issued any alias or capias warrant of arrest. The solicitor’s fee shall be in addition to and not in lieu of any other fees or costs. The solicitor’s fee shall not be waived or remitted unless the defendant proves to the reasonable satisfaction of the sentencing judge that the defendant is not capable of paying the fee within the reasonably foreseeable future.

(c) The solicitor’s fee may be expended by the district attorney for the payment of any and all expenses incurred or for any legitimate law enforcement purpose.
Ala. Code § 45-8-172.04 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-172.04
Section 45-8-172.04 Hearings Regarding Public Nuisances
Status: in_force

At the time stated in the notices, the governing body of the city or county shall hear and consider all objections or protests, if any, to the proposed removal of the nuisance, and may continue the hearing from time to time. Upon the conclusion of the hearing, the governing body, by motion or resolution, shall allow or overrule any or all objections. If the objections are overruled with respect to any piece of property, the governing body shall be deemed to have acquired jurisdiction to proceed and perform the work of removal with respect to the piece of property. The decision of the governing body on the matter shall be deemed final and conclusive.
Ala. Code § 45-19-242 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-242
Section 45-19-242 Levy of Tax; Promotion of Tourism and Economic Development
Status: in_force

(a) This section shall be applicable only to Coosa County.

(b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of six percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place.

(c) The tax herein levied shall be collected in the same manner as the state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds, less a reasonable cost of collection, from the tax shall be paid into the county treasury to be allocated to the Coosa County General Fund.
Ala. Code § 45-37-84.41 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-84.41
Section 45-37-84.41 Purpose
Status: in_force

The purpose of this subpart is to facilitate the use of public records in property transactions in Jefferson County by providing for the installation of an improved system of indexing, recording, archiving, and retrieving instruments and documents affecting the title to real and personal property that are recorded in the office of the judge of probate and for the indexing, recording, archiving, and retrieving of other instruments, documents, and other uses in the discretion of the judge of probate.
Ala. Code § 45-37-260.01 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-260.01
Section 45-37-260.01 Installation of Traffic Control Devices
Status: in_force

(a) This section shall apply only to Jefferson County.

(b) Regulations adopted by the Jefferson County Planning Commission or regulations adopted pursuant to Section 11-52-31, by a municipal planning commission governing the subdivision of land within Jefferson County or any municipality therein may include provisions permitting the owner or developer of a subdivision to install devices for control of access to the subdivision either on public or private roads. The installation of such devices shall not create liability on the part of the municipality, county, or an owner or developer of the subdivision for the installation or maintenance thereof, provided, however, that no such owner or developer shall be relieved of liability for the negligent installation or maintenance of a mechanical security device.
Ala. Code § 45-2-80.82 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-80.82
Section 45-2-80.82 Costs Taxed in Court Cases Filed in the Baldwin County District Court
Status: in_force

There also shall be taxed as costs the sum of fifteen dollars ($15) in each criminal case and civil case, including any juvenile court case, hereafter filed in the District Court of Baldwin County, including any case in which the district court sits as the juvenile court. The costs shall be collected as other costs are collected, and shall be paid to the Baldwin County Commission.
Ala. Code § 45-4-82.02 — Alabama Code / Title 45 / Chapter 4 / Section 45-4-82.02
Section 45-4-82.02 Special Transaction Fee
Status: in_force

In addition to all other fees and costs provided by law, a special transaction fee not exceeding two dollars ($2) shall be paid to the Bibb County Judge of Probate when any public business is transacted in his or her office. The special additional transaction fees shall be collected by the judge of probate and deposited in the county general fund for appropriation for the improvement and computerization of the probate office.
Ala. Code § 45-33-242.35 — Alabama Code / Title 45 / Chapter 33 / Section 45-33-242.35
Section 45-33-242.35 Construction and Application
Status: in_force

This subpart 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 the county which are actually resold or reshipped.
Ala. Code § 45-17A-82.12 — Alabama Code / Title 45 / Chapter 17A / Section 45-17A-82.12
Section 45-17A-82.12 Availability of Rules and Regulations
Status: in_force

On June 7, 2007, the city shall adopt and have printed the rules and regulations in accordance with this part. The rules and regulations otherwise known as policy, and all amendments thereafter adopted, shall be kept on file in the office of the city clerk and open for public inspection. No amendment shall become effective until notice of its adoption has been given to the public for 30 days by posting a copy of the amendment in the vestibule of the municipal building.
Ala. Code § 45-49A-64.18 — Alabama Code / Title 45 / Chapter 49A / Section 45-49A-64.18
Section 45-49A-64.18 Employee Membership in Union Permitted; Civil Service or Merit Systems Not Applicable
Status: in_force

Any employee of the authority may join or participate in a labor union. No employee of the authority shall be subject to the provisions of any civil service or merit system or to the rules or regulations of any personnel board that might otherwise be applicable.
Ala. Code § 45-26-244.04 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-244.04
Section 45-26-244.04 Addition of Tax to Sales Price or Admission Fee
Status: in_force

Each person engaging or continuing in a business subject to the tax levied by this subpart, 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 because of the sale or admission. It shall be unlawful for any person subject to the tax 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 required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied by this subpart to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.
Ala. Code § 45-41-260.09 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-260.09
Section 45-41-260.09 Zoning; Grant of Power
Status: in_force

For the purpose of promoting the health, safety, morals, convenience, order, prosperity, and general welfare of the county, the commission, with the approval of the county commission, may divide the portion of the county within its zoning jurisdiction into districts of the number, shape, and area as may be found best suited to carry out the purposes of this article, and to provide within the districts for standards relating to the use of the land and the types and kinds of structures that may be erected in the districts, and all home remodeling or modification in the districts. The provision shall be made in accordance with a comprehensive plan for the area involved and shall be designed to lessen congestion in the streets and highways; to secure safety from fire, flood, panic, and other dangers; to provide for health and the general welfare; to provide adequate light and air; to prevent the overcrowding of land; to avoid undue mixed use of land; to facilitate the adequate provision of transportation, water supply, sewerage, schools, parks, and other public requirements. The provision shall be made with reasonable consideration, among other things, of the character of the land and district and its peculiar suitability for particular uses and with a view of promoting desirable living conditions, sustaining the stability of neighborhoods, protecting property against blight and depreciation, securing economy in governmental expenditures, conserving the value of buildings, and encouraging the most appropriate use of land and buildings and structures throughout the jurisdiction of the commission. For the purpose of providing for the division of the territory into districts, consonant with the conditions provided in this section, the commission may make a single zoning plan for all the territory of the area which lies within its jurisdiction or may make and certify separate and successive zoning plans for parts of the territory which it deems suitable for urban and suburban development or for which other reasons it deems to have appropriate territorial unity for a zoning plan; and correspondingly any zoning regulations enacted by the commission may cover and include the whole territory lying within its jurisdiction or the territory as the commission deems to be an appropriate territorial unit for a zoning plan.
Ala. Code § 45-2-82.01 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-82.01
Section 45-2-82.01 Filing for Record and Preservation of Orders and Decrees
Status: in_force

The Judge of Probate of Baldwin County may conduct nonjury probate proceedings in the branch courthouses located in the Cities of Foley and Fairhope not to exceed a total of 52 days during any calendar year at each location.
Ala. Code § 45-51A-31.84 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-31.84
Section 45-51A-31.84 Planning Commission - Executive Salary; Inspection of Records; Employees; Contracting for Services; Expenditures
Status: in_force

The city planning commission provided for by this subpart shall appoint an executive secretary who shall be required to give bond in the penal sum of ten thousand dollars ($10,000) for the faithful performance of his or her duties, and the premium on the bond shall be paid by the city. All recommendations made by the secretary to the planning commission must be made in writing and shall constitute public records. The secretary shall keep the record of all proceedings of the commission and shall have custody of the same. Such records shall be open to public inspection at all reasonable times. The commission may also appoint such other employees as it may deem necessary for its work and the appointment, promotion, demotion, and removal of the secretary and all other employees of the commission shall be subject to the same provisions of law as govern other corresponding civil employees of the municipality. The commission may also contract with city planners, engineers, architects, and other consultants for such services as it may require. The expenditures of the commission, exclusive of gifts, shall be within the amount appropriated for the purpose by the city council, commission, or like legislative body of the city; and all contracts entered into by the commission under this section shall be in writing and be matters of public record.
Ala. Code § 45-4-60.06 — Alabama Code / Title 45 / Chapter 4 / Section 45-4-60.06
Section 45-4-60.06 Execution of Death Certificate; Circumstances Requiring Notice to Department of Forensic Sciences
Status: reserved

Repealed Act 2015-321 effective June 3, 2015.
Ala. Code § 45-49A-63.192 — Alabama Code / Title 45 / Chapter 49A / Section 45-49A-63.192
Section 45-49A-63.192 Facility of Payment
Status: in_force

If the board shall find that a member or other person entitled to a benefit is unable to care for his or her affairs because of illness or accident or because he or she is a minor, the board may direct that any benefit due him or her, unless claim shall have been made for the benefit by a duly appointed legal representative, be paid to his or her spouse, a child, a parent or other blood relative, or to a person with whom he or she resides. Any payment so made shall be a complete discharge of the liabilities of the plan for that benefit.
Ala. Code § 45-2-241.01 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-241.01
Section 45-2-241.01 Electronic Filing of Business Personal Property Tax Returns
Status: reserved

(a) This section is enacted pursuant to Amendment No. 783 of the Constitution of Alabama of 1901, now appearing as Section 5.01 of the Baldwin County Local Amendments, Official Recompilation of the Constitution of Alabama of 1901, as amended.

(b) The Legislature finds that it is in the best interest of Baldwin County and the operation of the office of the Baldwin County Revenue Commissioner to provide for the electronic filing of business property tax returns including payment of any taxes due.

(c)(1) The Baldwin County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40-7-14. A complete business personal property tax return filed electronically shall be in the format prescribed by the revenue commissioner and shall contain the same information as a business personal property tax return filed on paper. The timely filing and electronic signature requirements shall be as provided by the revenue commissioner generally in conformance with existing procedures for electronic filing of other electronic tax returns.

(2) Effective for any business personal property tax return filed on or after October 1, 2014, any business personal property tax return filed with the office of the Baldwin County Revenue Commissioner for any business engaged in the leasing of personal property or for any business with personal property assets of ten thousand dollars ($10,000) or more or any business personal property tax return which is prepared for filing by any professional or other third party tax preparer shall be filed electronically. The revenue commissioner may grant a temporary exemption from this subdivision for good cause.

(3) The Baldwin County Revenue Commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.

(d) The provisions of this section are supplemental to any laws relating to the operation of the office of the Baldwin County Revenue Commissioner. Any law in direct conflict with this section is repealed.
Ala. Code § 45-53-245.06 — Alabama Code / Title 45 / Chapter 53 / Section 45-53-245.06
Section 45-53-245.06 Charge for Collection; Disposition of Funds
Status: in_force

(a) The state Department of revenue shall charge Perry County for collecting the special county tax levied under this subpart such amount or percent-age of total collections as may be agreed upon by the Revenue Commissioner and the county commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in the county under this subpart. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds thereof due Perry County for that month.

(b) The Revenue Commissioner shall pay into the State Treasury all tax collected under this subpart, as such tax is received by the Department of Revenue. On or before the first day of each successive month (commencing with the month following the month in which the department makes the first collection hereunder), the commissioner shall certify to the Comptroller the amount of tax collected under this subpart and paid by him or her into the State Treasury for the benefit of Perry County during the month immediately preceding the certification. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the county Treasurer of Perry County in his or her official capacity in an amount equal to the amount so certified by the Revenue Commissioner as having been collected for the use of the county. He or she shall then deliver to the county commission the balance remaining. All revenues arising from the taxes herein levied shall be distributed as follows:

(1) Fifty percent shall be distributed to the county general fund

(2) Twenty-five percent shall be distributed to the county board of education.

(3) Seventeen and twenty-three hundredths percent shall be distributed to the Town of Marion.

(4) Seven and seventy-seven hundredths percent shall be distributed to the Town of Uniontown.
Ala. Code § 45-9A-61 — Alabama Code / Title 45 / Chapter 9A / Section 45-9A-61
Section 45-9A-61 Regulation of Sale and Consumption of Alcoholic Beverages on Sunday
Status: in_force

(a) This section applies only in the City of Valley in Chambers County.

(b) The sale of alcoholic beverages after 12:00 p.m. on Sundays may be authorized by the city council within the corporate limits of the City of Valley after approval by a referendum as provided in this section. If the Sunday sale of alcoholic beverages is approved by a referendum, the city council of the city, by ordinance, may permit the sale and consumption of alcoholic beverages on Sunday after 12:00 p.m. as determined by the city council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the city council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages.

(c) The city shall hold a referendum to determine if the public favors the sale of alcoholic beverages on Sunday after 12:00 p.m. If a majority of the voters voting thereon vote in favor of the question, then the sale of alcoholic beverages after 12:00 p.m. on Sunday may be provided for by the city council.

(d) The referendum shall be held at the next regular election or at a special election called for that purpose by the city council. Costs of the referendum shall be paid by the city. A second or subsequent referendum shall not be held within 12 months following a referendum which fails to be approved by the voters of the city.
Ala. Code § 45-26-245.05 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-245.05
Section 45-26-245.05 Charge for Collection
Status: in_force

The State Department of Revenue shall charge Elmore County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due Elmore County for that month.
Ala. Code § 45-57-243.04 — Alabama Code / Title 45 / Chapter 57 / Section 45-57-243.04
Section 45-57-243.04 Exception
Status: in_force

None of the provisions of this part shall be applied in such manner as to violate the commerce clause of the Constitution of Alabama of 1901. Should any provision of this part be held invalid, the invalidity thereof shall not affect the remaining provisions of this part.
Ala. Code § 45-49-102.24 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-102.24
Section 45-49-102.24 School Council - School Policies
Status: in_force

Subject to applicable state and federal laws, the school council in a pilot program shall participate in setting school policy which shall provide an environment to enhance the achievement of the students and help the school meet the goals established by this subpart. The principal shall be the primary administrator and the instructional leader of the school in a pilot program, and with the assistance of the total school staff shall administer the policies established by the Mobile County School Board and as developed by the school council.
Ala. Code § 45-27-244.38 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-244.38
Section 45-27-244.38 Construction
Status: in_force

Notwithstanding the foregoing, nothing in this subpart shall be construed to increase the taxes and fees on motor vehicles, motor vehicle titles, and nonmotorized vehicles as prescribed by law.
Ala. Code § 45-26-246.05 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-246.05
Section 45-26-246.05 Disposition of Funds
Status: reserved

Repealed by Act 2023-87, effective May 2, 2023.

(a) Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Elmore County Lodging Fund. The net proceeds from the tax collected outside of the municipalities shall be used by the county for economic development purposes. Sixty-seven percent of the remaining funds in the lodging fund shall be used by the county for economic development purposes. Thirty-three percent of the remaining funds in the lodging fund shall be distributed to the municipalities on an equal basis where the lodging tax was collected to be used by the municipality for economic development purposes pursuant to an agreement with Elmore County. Except as provided in subsection (b), if Elmore County and any municipality fail to agree on the use of the funds by the municipality, that portion shall revert to the lodging fund for appropriation by the county for economic development purposes. All of the net proceeds from any room fees shall be deposited in the lodging fund to be used by the county for economic development purposes. All funds in the lodging fund shall be used for economic development purposes as determined by the Elmore County Commission.

(b) Notwithstanding subsection (a), the portion to be distributed to the City of Prattville of the 33 percent of the net proceeds described in subsection (a) shall be remitted to the City of Prattville by the Elmore County Commission for economic development purposes no later than March 31, 2022.
Ala. Code § 45-51A-31.32 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-31.32
Section 45-51A-31.32 Failure to Pay Assessments
Status: in_force

If the owner of any land within the district fails to pay an assessment when due, time being of the essence, the board may commence proceedings to foreclose on the land as follows:

(1) The board shall send a letter, certified mail, return receipt requested, United States first class mail to the last known address of the owner. The address of the owner as shown in the tax assessment records of the tax assessor for the county in which the property is located shall be sufficient.

(2) The letter shall specify that if payment is not made within 10 days of the date of the letter, foreclosure proceedings may be commenced.

(3) Any late payment received within the 10-day period will accrue a late fee of the greater of five percent of the payment or fifty dollars ($50).

(4) If payment is not made within the 10-day period, the entire assessment shall become immediately due and payable, and the board may do either of the following:

a. File a complaint in the circuit court for the county requesting that the property be foreclosed. Thirty days following service of process, unless the entire assessment is paid in the meantime, the court shall enter a decree declaring that the property shall be sold to the highest bidder.

b. Proceed to sell the property against which the assessment is made to the highest bidder for cash.

c. In either case, the sale shall be made after first giving public notice of the date and time of the sale and the purpose for which the same is made, together with a description of the property to be sold; and that the proceeds from the sale shall first be applied to the amount of the assessment and all accrued interest thereon, plus penalties specified in subsection (c), plus the attorneys’ fees and other expenses incurred by the board in the foreclosure and suit.

(5) If the agent concludes that no bidders are present or that all bids are insufficient, the agent may announce that the auction shall be continued to a later date to be announced by public notice.

(6) Upon declaring the highest bidder and receipt of the purchase price, an agent of the board shall make out a foreclosure deed to the highest bidder. The owner of the property shall have no right of redemption unless otherwise provided in the board’s proceedings with respect to the assessment.

(7) The purchase price shall be used first for the payment of the assessment, then for the cost of collection, suit, foreclosure, and deed preparation, then for penalties, then for accrued interest and interest until the next principal payment date of bonds as provided in this subpart with respect to prepayments of assessments, and then for the unpaid principal amount of the assessment, and any remaining portion shall be paid to the owner of the land at the owner’s last known address as shown in the records of the tax assessor with respect to such tract of land.

(8) The board may bid on any sale the same as any other person, and may credit any portion of the assessment and other costs as part of its bid.

(9) If the highest amount bid and accepted is insufficient to pay the entire assessment, the board and holders of the bonds shall have no further claim against the owner of the land assessed by virtue of the assessment.

(10) Any foreclosure deed shall make no warranty with respect to the title to the land other than as expressly stated therein.

(11) At any point in the foreclosure proceedings, until a bid is accepted, the board may waive the default on terms as it may consider proper and reinstate the assessment, subject to any contrary terms of the board’s proceedings with respect to the bonds.
Ala. Code § 45-8A-22.85 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-22.85
Section 45-8A-22.85 Distribution of Benefits
Status: reserved

Repealed by Act 2012-484, §1, effective May 16, 2012.
Ala. Code § 45-35A-54.36 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-54.36
Section 45-35A-54.36 City Employees Prohibited from Soliciting Electoral Support or Influencing Vote
Status: in_force

Any employee of the city who solicits support for any candidate for mayor or associate commissioner, or any such employee who endeavors to influence any voter to vote for or against any candidate for mayor or associate commissioner, shall be deemed guilty of a misdemeanor.
Ala. Code § 45-39-244.46 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-244.46
Section 45-39-244.46 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 monthly reports and keeping and preserving records with respect thereto, interest after the due date of the 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 this subpart, when applied to the sales taxes authorized to be levied in Section 45-39-245.41, shall apply to the sales taxes authorized to be levied in Section 45-39-245.41; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly 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 subpart, when applied to the use taxes authorized to be levied in Section 45-39-245.42, shall apply to the use taxes authorized to be levied in Section 45-39-245.42. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein authorized to be levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein.
Ala. Code § 45-14-240.02 — Alabama Code / Title 45 / Chapter 14 / Section 45-14-240.02
Section 45-14-240.02 Personnel
Status: in_force

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.
Ala. Code § 45-14-243.02 — Alabama Code / Title 45 / Chapter 14 / Section 45-14-243.02
Section 45-14-243.02 Levy of Tax; Exemptions
Status: in_force

(a) The county commission is hereby granted the authority, if they so desire or deem necessary, to levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one cent ($.01) privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas.

(b) There are exempted, however, from the provisions of this part and from the computation of the amount of the additional tax imposed in this part, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.
Ala. Code § 45-37-21.01 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-21.01
Section 45-37-21.01 Applicability
Status: in_force

This part shall be operative only in Jefferson County.
Ala. Code § 45-36-83.41 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-83.41
Section 45-36-83.41 Definitions
Status: in_force

The following words and phrases, including the plural of any thereof, whenever used in this subpart, shall have the following respective meanings:

(1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title to personal property as well as real property.

(2) IMPROVED INDEXING SYSTEM. A system of indexing real property instruments and personal property instruments in the probate office and, at the discretion of the judge of probate, of indexing other instruments and documents, which system when completed, shall consist of the equipment necessary and suitable to prepare and index records.

(3) PERSONAL PROPERTY INSTRUMENT. Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter titled for record in the probate office, in accordance with the applicable requirements of the law of this state, including and particularly Sections 34-4-50 and 35-4-90.

(4) REAL PROPERTY INSTRUMENT. Includes any instrument or document affecting title to real property that may now or hereafter be filed for record in the probate office pursuant to the applicable requirements of the laws of this state including, but without limitation to, Section 12-13-43 and all statutes providing for the filing and recording of notices or statements of liens of any kind, notices of judgments, and plats or maps showing subdivision of real estate.
Ala. Code § 45-26-81.46 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-81.46
Section 45-26-81.46 Renewal of License by Mail; Mail Order Fee
Status: in_force

THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37 and 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. IT IS NOW SECTION 45-26-242.20.
Ala. Code § 45-42-242.05 — Alabama Code / Title 45 / Chapter 42 / Section 45-42-242.05
Section 45-42-242.05 Application of Laws, Rules, and Regulations
Status: in_force

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 40­25­1 to Section 40­25­28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this part as fully set out herein.
Ala. Code § 45-27-233 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-233
Section 45-27-233 Fees; Disposition of Funds
Status: in_force

(a) In Escambia County the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section 13A-11-75, shall be twenty dollars ($20) which shall be collected by the sheriff.

(b) Notwithstanding the foregoing, the fee for issuing the described pistol permit to a person aged 65 or older shall be fifteen dollars ($15).

(c) Any and all monies collected under subsection (a) and subsection (b) shall be deposited by the Sheriff of Escambia County in any bank located in Escambia County selected by the sheriff, into a fund known as the Sheriff’s Law Enforcement Fund. The fund shall be audited by the Examiners of Public Accounts at the same time other accounts of the sheriff are audited.

(d) The Sheriff’s Law Enforcement Fund as provided in subsection (c) shall be drawn upon by the Sheriff of Escambia County or his or her appointed agent and shall be exclusively for law enforcement purposes in the public’s interest and in the discharge of the sheriff’s office as the sheriff sees fit.

(e) The establishment of the Sheriff’s Law Enforcement Fund and the use of such funds shall in no way diminish or take the place of any other imbursement or other source of income established for the sheriff or the operation of his or her office.
Ala. Code § 45-26-231.06 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-231.06
Section 45-26-231.06 Disposition of Sale Proceeds
Status: in_force

The proceeds from the sale of property at an auction conducted under the authority of this subpart, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the office of the Sheriff of Elmore County.
Ala. Code § 45-49-150.19 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-150.19
Section 45-49-150.19 Applicability of Rules or Regulations
Status: in_force

Bingo permit holders shall be subject to any and all rules or regulations promulgated and set forth by rule of the sheriff under this part.
Ala. Code § 45-17-232.20 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-232.20
Section 45-17-232.20 Operation of Jail Store; Law Enforcement Fund
Status: in_force

(a) The Sheriff of Colbert County or the authorized agents of the sheriff may operate a jail store for prisoners within the confines of the county jail. The jail store shall be operated to serve the needs of the jail population.

(b)(1) The sheriff shall establish and maintain a Law Enforcement Fund in a bank located in Colbert County. All proceeds collected under this section shall be deposited by the sheriff into the Law Enforcement Fund.

(2) The sheriff shall keep an account of all jail store sales and transactions of the Law Enforcement Fund for audit by the Department of Examiners of Public Accounts. The jail store account and Law Enforcement Fund shall be audited at the same time other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of the audit to the sheriff.

(c) All profits realized in the operation of the jail store shall be expended at the discretion of the sheriff for law enforcement purposes in Colbert County.

(d) The establishment of the Law Enforcement Fund and the use of the proceeds shall not diminish or take the place of any other source of income established for the sheriff or the operation of the office.

(e) Any actions relating to the operation of a jail store in the county jail prior to May 17, 2004, are ratified and confirmed. Any existing proceeds derived from the operation of a jail store in the county jail prior to May 17, 2004, shall be deposited into the Law Enforcement Fund created by this section.
Ala. Code § 45-17A-50.12 — Alabama Code / Title 45 / Chapter 17A / Section 45-17A-50.12
Section 45-17A-50.12 Violations
Status: in_force

The violation by any employee of this part, or of any of the rules and regulations adopted by the city pursuant to this part, shall constitute an offense for which charges may be preferred against the employee. If charges are sustained by the city after notice and hearing, the employee may be discharged or otherwise disciplined. The city or any citizen may institute charges against an employee for the violation of this part or of any of the rules or regulations.
Ala. Code § 45-56-10 — Alabama Code / Title 45 / Chapter 56 / Section 45-56-10
Section 45-56-10 Disclaimer
Status: reserved

(a) This chapter endeavors to add to the Code of Alabama 1975, all Randolph County local laws enacted after 1978 and all Randolph 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.

(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.

(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.

(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.

(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, subparts, 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 § 45-30-250.17 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-250.17
Section 45-30-250.17 Auditing
Status: in_force

The authority shall be audited similar to and in accordance with any audit required to be performed upon the Franklin County Commission and the operations of the county.
Ala. Code § 45-14-91.02 — Alabama Code / Title 45 / Chapter 14 / Section 45-14-91.02
Section 45-14-91.02 Clay County Industrial Development Council - Financing
Status: in_force

The council, as herein provided, may be financially supported, from time to time, by revenues from whatever source derived as appropriated to the council by a city governing body, the county commission, or the Legislature.
Ala. Code § 45-9-82.26 — Alabama Code / Title 45 / Chapter 9 / Section 45-9-82.26
Section 45-9-82.26 Time for Application
Status: in_force

(a) An offender shall make application to the pretrial diversion program no later than 21 days after his or her first appearance or arraignment, whichever occurs first. In the case of traffic citations, application shall be made within 21 days of the issuance of the citation.

(b) At the discretion of the district attorney, the time provision of this section may be waived.
Ala. Code § 45-36-83.40 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-83.40
Section 45-36-83.40 Applicability and Purpose
Status: in_force

This subpart shall only apply in Jackson County. The purpose of this subpart is to facilitate the use of public records in property transactions in Jackson County by providing for the installation of an improved system of indexing of instruments and documents affecting the title to real and personal property that are recorded in the office of the judge of probate and for the indexing of other instruments, documents, and other uses at the discretion of the judge of probate.
Ala. Code § 45-39-101.05 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-101.05
Section 45-39-101.05 Oath of Office; Bond
Status: in_force

The duties and powers prescribed by the general laws of the state for the office of county superintendents in the supervision of the schools of the several counties shall apply to and be incumbent upon the county superintendent. The county superintendent elected or appointed under this part, and before entering upon the duties of the office, shall take the oath of office prescribed by the constitution, and give bond in an amount fixed by the State Board of Education in a reputable surety company authorized to do business in the state, conditioned upon the faithful performance of the duties of his or her office, and for the accounting and paying over to the proper authority all monies coming into his or her hands.
Ala. Code § 45-27-244.04 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-244.04
Section 45-27-244.04 Return of Application
Status: in_force

When an application is returned to the judge of probate unsigned, or when less than the correct amount of the taxes and fees due therefor has been paid, due to a change of address or other cause, such application shall be returned to the applicant for signature or correction. A return of such application or remittance shall not, however, extend the time required by law for such taxes to be paid or such tag or decal to be secured. If more than the correct amount of taxes and fees is received, the judge of probate shall retain the correct amount and return the excess together with the motor vehicle tag or decal.
Ala. Code § 45-51-80.22 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-80.22
Section 45-51-80.22 Supplemental Salary - Court Reporters
Status: in_force

In Montgomery County, all court reporters in the Fifteenth Judicial Circuit appointed and holding office under the provisions of law applicable thereto, in addition to any other salary provided by the state, shall receive a total additional salary supplement in the amount of fifteen thousand six hundred dollars ($15,600) per annum from the county, which shall be payable in biweekly installments by the county out of the county general fund. The county salary supplement provided by this section shall be in lieu of any other county salary or compensation heretofore provided by law.
Ala. Code § 45-48-245 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-245
Section 45-48-245 Levy of Tax for Public School Purposes
Status: in_force

(a) In order to provide funds for the benefit of the public schools in Marshall County, the Marshall County Commission is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes generally paralleling the state sales and use taxes in Marshall County or in any portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded from the levy of any such tax, any sales or use which shall take place in any incorporated municipality in Marshall County in which the general administration and supervision of public schools shall be vested in a city board of education. Such governing body, in its discretion, may submit the question of levying any such tax to a vote of the qualified electors in any portion of Marshall County in which any such tax is proposed to be levied, and if such governing body submits the question to the voters, then the governing body shall also provide for holding and canvassing the returns of the election and for giving notice thereof. The referendum shall be an advisory referendum only. All the proceeds from any tax levied pursuant to this section, less the costs of collection thereof, shall be used solely for general public school purposes in that portion of Marshall County in which the tax shall be levied and collected. Notwithstanding anything to the contrary herein, the governing body of Marshall County shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. The rate of the tax shall not exceed one percent.

(b) There are exempted and excluded from this section the same exemptions and exclusions applicable to the state sales and use taxes.

(c) The proceeds from the taxes provided for herein shall be collected by the State Department of Revenue. The proceeds, less any costs of collection, shall be deposited without delay into the State Treasury to the credit of the County of Marshall to be properly distributed by the county as provided for herein. The amount deducted from the proceeds by the Department of Revenue for the cost of collection shall be an amount equivalent to five percent of the revenue collected hereunder.

(d) The State Department of Revenue shall have the same authority to enforce this section that it has to enforce the state sales and use tax law.
Ala. Code § 45-39-233.02 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-233.02
Section 45-39-233.02 Fees for Certain Administrative Services
Status: in_force

(a) The Sheriff of Lauderdale County may charge and collect a reasonable fee for administrative services, including, but not limited to, fees for fingerprinting, fees for reports, fees for copies of various requested records, and fees for photo identification cards.

(b) The sheriff may not charge the fee authorized in subsection (a) to either of the following:

(1) A law enforcement agency requesting a service for law enforcement purposes or a person requesting a service on behalf of a law enforcement agency for law enforcement purposes.

(2) An individual applying for a pistol permit.

(c) Once the amount of the fee set forth in subsection (a) has been established by the sheriff, the amount may not be increased unless approved by majority vote of the county commission.

(d) The sheriff shall deposit the fees collected pursuant to this section periodically into the sheriff’s law enforcement fund to be used strictly for expenses related to the operation of the sheriff’s office.
Ala. Code § 45-48-121.13 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-121.13
Section 45-48-121.13 Compensation of County Employees
Status: in_force

(a) The county shall pay the county employees the salary established by the board in accordance with the salary authorization for each classification, and no other additional compensation shall be paid to county employees except as provided in subsection (b).

(b) The board may recommend to the commission a cost-of-living increase applicable to county employees. However, only the commission may establish or grant a cost-of-living increase.
Ala. Code § 45-37A-160.07 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-160.07
Section 45-37A-160.07 Fees
Status: in_force

(a) An offender may be assessed a nonrefundable application fee when the offender is approved for the pretrial diversion program. The amount of the assessment for participation in the program shall be in addition to any court costs, fees, and assessments for the Crime Victim’s Compensation Fund, Department of Forensic Sciences assessments, drug, alcohol, or anger management treatment required by law, and any costs of supervision, treatment, and restitution for which the offender may be responsible. A schedule of payments for any of these fees may be established by the city prosecutor.

(b) The following application fees shall be applied to offenders accepted into the program:

(1) Misdemeanor offenses and driving under the influence: One thousand dollars ($1,000).

(2) Traffic offenses not including driving under the influence: Five hundred dollars ($500).

(3) Violations: Three hundred dollars ($300).

(c) The application fees required by this article shall be collected by the Fultondale Municipal Court Director. The fees shall be disbursed as follows: Eighty percent to the correction fund and 20 percent to the Municipal Court Judicial Administrative Fund as established by the City of Fultondale and used for the purpose of the fund.

(d) An applicant offender may not be denied access into the pretrial diversion program based solely on the inability of the offender to pay the application fee. Application fees may be waived or reduced for just cause, including indigency of the offender, at the discretion of the city. Any determination of the indigency of the offender for purposes of program fee mitigation shall be made by the city, but shall be granted only upon the determination by the municipal court judge that there is no reasonable likelihood within the reasonably foreseeable future that the offender will have the ability to pay the application fee.
Ala. Code § 45-19-100 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-100
Section 45-19-100 Composition; Election by Districts
Status: in_force

(a) The Coosa County Board of Education shall be composed of five members elected as follows:

One member shall be elected from each of the board of education districts hereinafter described and shall be a qualified elector thereof, and shall reside in the district. Members representing the five districts shall be elected by the qualified electors residing in each of the districts, and no others shall be allowed to vote in such elections.

(b) The aforementioned districts shall be as follows:

(1) DISTRICT 1

Begin at the northeast corner of Section 1, Township 24, Range 20; thence south along county line to southwest corner of Section 36, Township 23, Range 20; thence west along township line to center of Alabama Highway No. 9; thence north along center of Highway No. 9 to its intersection with West boundary of Section 11, Township 24, Range 20; thence north along West boundary of Section 11, and 2, of Township 24 Range 20 to Clay County line; thence East to point of beginning.

That part of DISTRICT 1 lying in Township 24 will constitute VOTING BOX 1 and the voting place will be at Beat 4, Box 1, Goodwater Fire Department, and that part of DISTRICT 1 lying in Township 23 will constitute VOTING BOX 2 and the voting place will be at Beat 3, Kellyton Community Center.

(2) DISTRICT 2

Begin at intersection of center of Alabama Highway No. 9 with north boundary of Coosa County; thence south along center of Alabama Highway No. 9 to its intersection with center of new U. S. Highway 280; thence northwesterly along center of new U. S. Highway 280 to its intersection with center of Socapatoy Creek; thence southwesterly along center of Socapatoy Creek to its intersection with the center of Hatchett Creek; thence northeasterly along center of Hatchett Creek to its intersection with center of new U. S. Highway 280; thence northwesterly along center of new U. S. Highway 280 to its intersection with west boundary of Section 15, Township 24, Range 19; thence north along west boundaries of Sections 15, 10 and 3 of Township 24, Range 19 to its intersection with north boundary of Coosa County; thence east along north boundary of Coosa County to point of beginning.

The VOTING PLACE will be at Beat 4, Box 2, Goodwater.

(3) DISTRICT 3

Begin at the northeast corner of Section 1, Township 22, Range 20, thence south along east boundary of Coosa County to southeast corner of Section 36, Township 21, Range 20; thence west along south boundary of Coosa County to the southwest corner of Section 33, Township 21, Range 19; thence north along west boundaries of Sections 33, 28, 21, 16, 9 and 4 of Township 21, Range 19 and along the west boundaries of Sections 33, 28, 21, 16, 9 and 4 of Township 22, Range 19 and along the west boundaries of Sections 33 and 28 of Township 23, Range 19 to intersection of same with center of Socapatoy Creek; thence northwesterly along center of Socapatoy Creek to center of new U. S. Highway 280; thence southeasterly along center of new U. S. Highway 280 to its intersection with center of Alabama Highway No. 9; thence southerly along center line of Alabama Highway No. 9 to its intersection with township line 22; thence east along township line 22 to point of beginning.

That part of DISTRICT 3 lying south of Township line 21 will constitute VOTING BOX 1 and voting place will be at Beat 1, Box 1, Equality Voting House.

That part of DISTRICT 3 lying north of Township line 21 and lying east of the following line shall constitute VOTING BOX 2.

Begin at the intersection of Range line 19 with center of Socapatoy Creek; thence south along Range line 19 to southwest corner of Section 18, Township 22, Range 20; thence east along south boundaries of Sections 18 and 17, Township 22, Range 20 to intersection of same with center line of Alabama Highway No. 9; thence southerly along center line of Alabama Highway No. 9 to Township line 21.

The voting place will be at Beat 17, Ray Club House.

That part of DISTRICT 3 lying north of Township line 21 and lying west of the following line shall constitute VOTING BOX 3:

Begin at intersection of Range line 19 with center of Socapatoy Creek; thence south along Range line 19 to southwest corner of Section 18, Township 22, Range 20; thence east along south boundaries of Sections 18 and 17 Township 22, Range 20 to intersection of same with center line of Alabama Highway No. 9; thence southerly along center line of Alabama Highway No. 9 to Township line 21.

The voting place will be at Beat 19, Hissop Club House.

(4) DISTRICT 4

Begin at the northeast corner of Section 4, Township 24, Range 19; thence south along east boundaries of Sections 4, 9 and 16 to intersection of same with center of new U. S. Highway 280; thence southeasterly along center line of U. S. Highway 280 to its intersection with center of Hatchett Creek; thence southwesterly along center of Hatchett Creek to its intersection with center of Socapatoy Creek; thence southwesterly up center of Socapatoy Creek to its intersection with west boundary of Section 28, Township 23, Range 19; thence south along west boundaries of Sections 28 and 33 of Township 23, Range 19 and along west boundaries of Sections 4, 9, 16, 21, 28 and 33 of Township 22, Range 19 and along west boundaries of Sections 4, 9, 16, 21, 28 and 33 of Township 21, Range 19 to south boundary of Coosa County; thence west along south boundary of Coosa County to southwest corner of Section 31, Township 21, Range 18; thence north along Range line 17 to its intersection with center of Hatchett Creek; thence northerly along center of Hatchett Creek to its intersection with center of Rockford-Flint Hill road; thence northerly along center of said Flint Hill Road to its intersection, in Section 9, Township 23, Range 18, with dirt road running in an easterly direction and which intersects with U. S. Highway 231; thence easterly along said road to its intersection with center of U. S. Highway 231; thence northerly along center of U. S. Highway 231 to its intersection with Talladega County line; thence easterly along Talladega County line to point of beginning.

That part of DISTRICT 4 lying north of Township line 23 will constitute VOTING BOX 1 and the voting place will be at Beat 12, Box 2, Stewartville Voting House.

That part of DISTRICT 4 lying south of Township line 23 will constitute VOTING BOX 2 and the voting place will be at Beat 7, Rockford Courthouse.

(5) DISTRICT 5

Begin at the intersection of the center line of U. S. Highway 231 with Township line 24; thence west along Township line 24 to the center of Coosa River; thence southerly along the center of Coosa River to its intersection with Township line 20; thence east along Township line 20 to southeast corner of Section 35, Township 21, Range 17; thence north along east boundary of Section 35, Township 21, Range 17 to northeast corner of Section 35, Township 21, Range 17; thence east along south boundary of Section 25, Township 21, Range 17 to southeast corner of Section 25, Township 21, Range 17; thence north along Range line 17 to its intersection with center of Hatchett Creek; thence northerly up Hatchett Creek to its intersection with center of Rockford-Flint Hill Road; thence northerly along center of Flint Hill Road to its intersection, in Section 9, Township 23, Range 18, with dirt road running in an easterly direction and which intersects with U. S. Highway 231; thence easterly along said road to its intersection with center of U. S. Highway 231; thence northerly along center of U. S. Highway 231 to point of beginning.

That part of DISTRICT 5 lying south of the following described line will constitute VOTING BOX 1:

Begin at intersection of south boundary of Section 6, Township 22, Range 16 with the center of Coosa River and run east along section lines to the point where the south boundary of Section 5, Township 22, Range 18 intersects Hatchett Creek.

The voting place will be at Beat 15, Richville Voting House.

That part of DISTRICT 5 which lies east and north of the following line will constitute VOTING BOX 2:

Begin at the northwest corner of Section 5, Township 24, Range 18, thence south to southwest corner of Section 17, Township 24, Range 18; thence east to southeast corner of Section 16, Township 24, Range 18; thence south to southwest corner of Section 34, Township 24, Range 17; thence east along south boundaries of Sections 34 and 35 to intersection of same with dirt road leading to U. S. Highway 231; thence easterly along said dirt road to center of U. S. Highway 231; thence northerly along center of U. S. Highway 231 to its intersection with north boundary of Coosa County; thence west along north boundary of Coosa County to point of beginning.

The voting place will be at Beat 12, Box 1, Stewartville Voting House.

That part of DISTRICT 5 which lies north of the VOTING BOX 1 above and which lies south and east of VOTING BOX 2 above and which lies south and east of the following line will constitute VOTING BOX 3:

Begin at the northeast corner of Section 4, Township 24, Range 17; thence south along the east boundaries of Sections 4, 9 and 16, Township 24, Range 17 until the same intersects center of Paint Creek; thence southwesterly along Paint Creek to center of Coosa River.

The Voting Place will be at Weogufka Voting House.

That part of DISTRICT 5 which lies north and west of line described in VOTING BOX 3 will constitute VOTING BOX 4 and the voting place will be at Beat 13, Marble Valley Club House.

(c) The members from Districts 2 and 5 shall be elected at the general election in 1986 and every six years thereafter. The members from Districts 1, 3, and 4 shall be elected at the general election in November, 1990, and every six years thereafter.

(d) Members of the county board of education who are presently serving shall remain in office until their successors are elected and qualified as provided in subsection (c).
Ala. Code § 45-57A-63.102 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-63.102
Section 45-57A-63.102 New Sources
Status: in_force

No revenue from a new source not stated in the budget for the current budget year shall be included in the budget unless the city manager shall determine that the facts clearly warrant the expectation that the revenue will be actually realized in cash during the budget year in the amount stated and shall certify that determination in writing to the council. If the new revenue is to be received from the state, the anticipated amount shall not exceed the amount which the proper officer of the state shall declare in writing to be the amount which may reasonably be anticipated in the budget year.
Ala. Code § 45-35-244 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-244
Section 45-35-244 Definitions
Status: in_force

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

(1) COUNTY. Houston County in the State of Alabama.

(2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County.

(3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next calendar year.

(4) ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution of the Houston County Commission to act for or on behalf of the Houston County Commission to perform all or any part of the rights, functions, and duties of the Houston County Commission given, delegated, or set forth in this subpart.

(5) MONTH. A calendar month.

(6) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December.

(7) 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.

(8) SALE or SALES. Installment and credit sales and the exchange of properties as well as the sale thereof for money, including, every closed transaction constituting a sale, including, but not limited to, sales which are closed in the county gross receipts tax area where the seller has his or her place of business outside the county gross receipts tax area. Notwithstanding the foregoing, any transactions arising out of or pursuant to contracts entered into prior to July 25, 1995, shall not constitute a sale or sales as defined in this section.

(9) STATE. The State of Alabama.

(10) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the State of Alabama.

(11) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes.

(12) STATE SALES TAX STATUTES. Division 1, commencing with Section 40-23-1, Article 1, Chapter 23, Title 40, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in the aforementioned Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of the aforementioned Division 1 and the incidence and collection of the taxes imposed therein.

(13) STATE USE TAX. The tax or taxes imposed by the state use tax statutes.

(14) STATE USE TAX STATUTES. Article 2, commencing with Section 40-23-60, Chapter 23, Title 40 including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in the aforementioned 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. Except where the context herein clearly indicates a different meaning, all words, terms, and phrases used in this subpart, other than those hereinabove specifically defined, shall have the respective meanings ascribed to them in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.
Ala. Code § 45-29-90 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-90
Section 45-29-90 Definitions
Status: in_force

The following words and phrases used in this article shall have the following respective meanings unless the context clearly indicates otherwise:

(1) AUTHORITY. The public corporation organized pursuant to this article.

(2) BOARD. The board of directors of the authority which shall be the governing body of the authority.

(3) BONDS. Includes bonds and notes.

(4) COUNTY. Fayette County.

(5) DIRECTOR. A member of the board of directors of the authority.

(6) GOVERNING BODY. The county commission or other like governing body of Fayette County.

(7) LAND USE CERTIFICATE. A written document certifying that a regulated project or activity is in compliance with applicable ordinances. It shall be obtained from the planning commission in accordance with adopted administrative procedures for obtaining such certificate.

(8) MANAGEMENT AREA. The Tom Bevill Reservoir Management Area.

(9) MUNICIPALITY. An incorporated city or town of the state.

(10) PERSON. Unless limited to a natural person by the context in which it is used, includes a public or private corporation, a municipality, a county, or an agency, department, or instrumentality of a county or municipality, of one or more of the several states, or of the United States of America.

(11) PROPERTY. Includes real and personal property, and interest therein.

(12) STATE. In the absence of clear implication herein otherwise, means the State of Alabama.

(13) THE TOM BEVILL RESERVOIR MANAGEMENT AREA. Includes the following lands in Fayette County:

Township 14 South, Range 10 West

Section 32: S 1/2 of SE 1/4; Section 33: S 1/2 of SW 1/4

Township 15 South, Range 10 West

Section 4: NW 1/4; SW 1/4; Section 5: NE 1/4; SE 1/4; S 1/2 of SW 1/4; Section 7: SE 1/4 of NE 1/4; E 1/2 of SE 1/4; Section 8: All; Section 9: NW 1/4; SW 1/4; SE 1/4; S 1/2 of NE 1/4; Section 10: S 1/2 of NW 1/4; SW 1/4; Section 15: NW 1/4; SW 1/4; Section 16: All; Section 17: All; Section 18: SE 1/4; SW 1/4; S 1/2 of NW 1/4; S 1/2 of NE 1/4; NE 1/4 of NE 1/4; Section 19: N 1/2 of NW 1/4; NE 1/4; E 1/2 of SE 1/4; Section 20: All; Section 21: NW 1/4; SW 1/4; N 1/2 of NE 1/4; S 1/2 of SE 1/4; Section 22: N 1/2 of NW 1/4; Section 28: All; Section 29: All; Section 30: SE 1/4; NE 1/4; E 1/2 of NW 1/4; E 1/2 of SW 1/4; Section 31: SE 1/4; NE 1/4; E 1/2 of NW 1/4; E 1/2 of SW 1/4; Section 32: All; Section 33: All; Section 34: NW 1/4; SW 1/4; W 1/2 of NE 1/4; W 1/2 of SE 1/4.

Township 16 South, Range 10 West

Section 4: NE 1/4; NW 1/4; Section 5: NE 1/4; N 1/2 of NW 1/4; Section 6: N 1/2 of NE 1/4; NE 1/4 of NW 1/4.
Ala. Code § 45-11-70 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-70
Section 45-11-70 Expense Allowance
Status: in_force

In addition to any and all other salary, compensation, and expense allowances provided for by law, the chair and members of the County Commission of Chilton County shall each receive an additional expense allowance of one hundred dollars ($100) per month to be paid out of the county general fund.
Ala. Code § 45-3-171 — Alabama Code / Title 45 / Chapter 3 / Section 45-3-171
Section 45-3-171 Applicability
Status: in_force

The provisions of this part shall only apply to any municipality located in Barbour County, Alabama.
Ala. Code § 45-23-230.02 — Alabama Code / Title 45 / Chapter 23 / Section 45-23-230.02
Section 45-23-230.02 Additional Expense Allowance; Increase to Salary
Status: in_force

(a) Commencing April 1, 2012, the Sheriff of Dale County shall be entitled to an additional expense allowance in the amount of fifteen thousand dollars ($15,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance shall be payable in equal monthly installments from the general fund of the county and may be treated as compensation for retirement contributions.

(b) Beginning with the expiration of the term of the incumbent sheriff, the annual salary for the sheriff shall be increased by fifteen thousand dollars ($15,000) per annum, payable in equal monthly installments from the general fund of the county and at that time, subsection (a) shall become null and void.
Ala. Code § 45-37-249.07 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-249.07
Section 45-37-249.07 Applicablity of State Provisions
Status: in_force

All provisions of the state sales tax statutes and state use tax statutes with respect to the payment, assessment, and collection of the state sales tax and state use tax, making of reports, keeping and preserving records, interest or penalties, or both, for failure to pay such taxes or late payment of such taxes, promulgating rules and regulations with respect to the state sales tax and state use tax, and the administration and enforcement of the state sales tax statutes and state use tax statutes shall apply to the taxes authorized to be levied by this part, except for the rate of tax and except where otherwise inapplicable or otherwise expressly provided for by this part. The county and any designee or agent shall have and exercise the same powers, duties, and obligations with respect to the taxes authorized to be levied under this part that are provided the Department of Revenue and the Revenue Commissioner by the state sales tax statutes or state use tax statutes or provided the county under Act 405. All provisions of the state sales tax statutes and state use tax statutes or of Act 405 that are made applicable by this part to the taxes authorized to be levied under this part, and the administration and enforcement of this part, are incorporated by reference and made a part of this part as if fully set forth herein.
Ala. Code § 45-14-244.06 — Alabama Code / Title 45 / Chapter 14 / Section 45-14-244.06
Section 45-14-244.06 Construction
Status: in_force

This part 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 the county which are actually resold or reshipped.
Ala. Code § 45-17-82.20 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-82.20
Section 45-17-82.20 Additional Recording Fee; Audit
Status: in_force

(a) Pursuant to the authority granted by Amendment 136 of the Constitution of Alabama of 1901, and Section 12-19-90(d), in Colbert County, a recording fee of two dollars ($2) shall be paid to the county and collected by the judge of probate, with respect to each instrument that may be filed for record in the office of the judge of probate. No instrument shall be received for record in the office of the judge of probate unless the recording fee of two dollars ($2) is paid. The 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 instrument in the probate office. All recording fees so collected shall be deposited by the judge of probate in any bank in Colbert County and expended at the discretion of the judge of probate for general operation of the probate office.

(b) On May 7, 1992, the judge of probate shall post in a conspicuous manner in the probate office a notice to the public stating that the Judge of Probate of Colbert County requested that the local legislative delegation from the county enact legislation in the 1992 Regular Session of the Legislature that would increase the recording fees in the probate office by two dollars ($2).

(c) The fees collected under this section shall be controlled at the sole discretion of the judge of probate and shall be audited by the State Department of Examiners of Public Accounts.
Ala. Code § 45-35A-54.09 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-54.09
Section 45-35A-54.09 Board of Commissioners - Meetings
Status: in_force

The board of commissioners provided for by this part shall hold regular public meetings on the first and third Tuesdays of each month at some regular hour to be fixed by the board from time to time, and publicly announced by it; provided, however, that the board may by ordinance provide that it shall hold regular public meetings on Tuesday of each week, or on the second and fourth Tuesdays of each month, the time of such meetings to be fixed by the board from time to time and publicly announced by it; and the board may hold such adjourned, called, and other meetings as may be necessary or convenient.
Ala. Code § 45-37A-52.252 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-52.252
Section 45-37A-52.252 No Election on Change More Often Than Two Years
Status: in_force

No election on the abandonment of the mayor-council form of government shall be held within two years after any other election thereon.
Ala. Code § 45-25-90 — Alabama Code / Title 45 / Chapter 25 / Section 45-25-90
Section 45-25-90 Dekalb County Community Development Commission
Status: in_force

(a) There is created the DeKalb County Community Development Commission which shall be authorized to receive, and by majority vote to distribute, any funds in the Community Development Fund created herein for the purposes of promoting economic development, education, conservation, and fire protection. These funds shall be expended in each House of Representatives district in DeKalb County in accordance with the percentage of the population in DeKalb County that each district encompasses. The commission shall be comprised of the following members:

(1) The Judge of Probate of DeKalb County or his or her designee, whose term shall coincide with the term of the judge of probate.

(2) A person appointed by the state senator representing DeKalb County, whose term shall coincide with the term of the senator, or until replacement.

(3) A person appointed by the House of Representatives member, who represents a majority of the population of DeKalb County, whose term shall coincide with the term of the representative, or until replacement.

(b) The commission may promulgate rules and regulations related to its operations and procedures for the awarding of grants within the community for the above-mentioned purposes.

(c) There is created the Community Development Fund within the DeKalb County treasury. The fund shall be comprised of the following receipts:

(1) The additional three percent of TVA in-lieu-of tax payments received pursuant to Section 40-28-2, beginning with the fiscal year which began October 1, 2006.

(2) The net proceeds of the state beer tax payable to DeKalb County pursuant to Section 28-3-184.

(d) These funds shall be expended on order of the DeKalb County Community Development Commission.
Ala. Code § 45-4-60.11 — Alabama Code / Title 45 / Chapter 4 / Section 45-4-60.11
Section 45-4-60.11 Immunity from Civil or Criminal Liability
Status: reserved

Repealed Act 2015-321 effective June 3, 2015.
Ala. Code § 45-1-232.31 — Alabama Code / Title 45 / Chapter 1 / Section 45-1-232.31
Section 45-1-232.31 Ratification of Prior Actions
Status: in_force

Any actions relating to the operation of the program prior to April 29, 2010, are ratified and confirmed. Any existing proceeds derived from the operation of the program prior to April 29, 2010, shall be deposited into the fund created by this subpart.
Ala. Code § 45-55-130.03 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-130.03
Section 45-55-130.03 Requisitions
Status: in_force

The county engineer is designated as the person authorized to make written requisition upon the duly designated purchasing agency for all articles, materials, supplies, and equipment necessary for the maintenance and construction of roads, highways, bridges, and ferries in the county.
Ala. Code § 45-3-244.31 — Alabama Code / Title 45 / Chapter 3 / Section 45-3-244.31
Section 45-3-244.31 County Privilege, License, or Excise Tax - Purpose and Intent
Status: in_force

Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Barbour County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an 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, and smoking 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, and smoking tobacco products.
Ala. Code § 45-23-231 — Alabama Code / Title 45 / Chapter 23 / Section 45-23-231
Section 45-23-231 Fee; Sheriff’s Fund
Status: reserved

Repealed by Act 2012-81, §3, effective June 1, 2012.
Ala. Code § 45-26-244.07 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-244.07
Section 45-26-244.07 Charge for Collection
Status: in_force

(a) The department shall charge Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Elmore County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Elmore County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Elmore County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer of Elmore County in an amount equal to the certified amount which shall be paid into the county general fund to be used exclusively for payment of the cost of the purchase of land, planning, construction, and equipping of a new county jail and judicial complex, or for the payment of the principal of and interest on any bonds, warrants, or other obligations issued by or on behalf of the county to finance the costs of a new county jail and judicial complex, as well as the expenses of issuance of any bonds, warrants, or other obligations. Excess proceeds and any interest generated on excess proceeds may be expended for renovation and expansion of the jail facility as provided in subsection (c). When a single bond issue necessary for the purchase of land, planning, constructing, and equipping of a new county jail and judicial complex shall be retired, the additional tax levied pursuant to this subpart shall no longer be collected. No provision shall be made, except by a subsequent vote of the people, for this tax to be continued after the initial bond issue is authorized.

(b) Any excess of proceeds collected shall be placed in an interest bearing account and the county commission shall annually take bids on the account, accepting the highest bid from any instate bank.

(c) Any excess of proceeds collected and any interest generated on excess proceeds may, at the request of the sheriff and by a duly adopted resolution of the county commission, be used to finance the costs of renovation and/or expansion of the jail facility.
Ala. Code § 45-37-123.135 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-123.135
Section 45-37-123.135 Annual Benefit Attributable to Mandatory Employee Contributions
Status: in_force

(a) Effective for limitation years beginning on and after December 31, 2001, in the case of mandatory employee contributions as defined in § 411(c)(2)(C), Internal Revenue Code, and Treasury Regulation § 1.411(c)-1(c)(4), or contributions that would be mandatory employee contributions if § 411, Internal Revenue Code, applied to the plan, the annual benefit attributable to such mandatory employee contributions is determined by applying the factors applicable to mandatory employee contributions as described in § 411(c)(2)(B) and (C), Internal Revenue Code, and regulations promulgated under § 411, Internal Revenue Code, to those contributions to determine the amount of a straight life annuity commencing at the annuity starting date, regardless of whether the requirements of § 411 and § 417, Internal Revenue Code, apply.

(b) For purposes of applying such factors to the plan, the applicable effective date of § 411(a)(2), Internal Revenue Code, which is used under Treasury Regulation § 1.411(c)-1(c)(3) to determine the beginning date from which statutorily specified interest shall be credited to mandatory employee contributions, shall be determined as if § 411, Internal Revenue Code, applied to the plan, and in determining the annual benefit that is actuarially equivalent to these accumulated contributions, the plan shall determine the interest rate that would have been required under § 417(e)(3), Internal Revenue Code, as if § 417, Internal Revenue Code, applied to the plan.