Ala. Code § 45-2-243.21 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-243.21
Section 45-2-243.21 Programs; Contracts; Powers
Status: in_force

(a) The bureau shall conduct programs, including but not limited to, programs of information and publicity designed to attract conventions and tourists to the area. The bureau shall conduct programs in Alabama and elsewhere, and expend its funds in the furtherance of the programs in Alabama and elsewhere.

(b) The bureau may enter into contracts with a person, firm, corporation, or association to carry out the purposes set forth in this subpart. No contract entered into by the bureau shall bind the State of Alabama, a county, or a municipality of the State of Alabama.

(c) The bureau shall have the following powers:

(1) To sue and be sued.

(2) To acquire property, rights, and interest, in property by gift, lease, or purchase.

(3) To have a seal and alter the seal at pleasure.

(4) To appoint officers, agents, employees, and attorneys and fix their compensation.

(5) To make bylaws for the management and regulation of its affairs.

(6) To enter into contracts and execute all instruments necessary or convenient to lease, purchase, and own real or personal property used in furtherance of the purposes for the accomplishment of which the bureau is created.

(7) To accept or receive gifts, bequests and devises.

(8) To borrow money, execute notes, and other evidence of indebtedness which may be required by the lender, and pledge anticipated revenue or income to secure payment of loans.

(9) To do all things necessary or convenient to carry out the powers expressly given herein.

(d) The taxes which the Legislature imposes shall be payable to the bureau and the bureau shall use and apply the proceeds of the taxes for the purposes set forth in subsection (c).
Ala. Code § 45-30-60 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-60
Section 45-30-60 Expense Allowance
Status: reserved

Repealed by Act 2024-269.
Ala. Code § 45-51A-31.33 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-31.33
Section 45-51A-31.33 Multiple Assessments
Status: in_force

The board, by the proceedings described in this subpart, may request the city or the county, as the case may be, to levy one or more assessments, on some or all of the property in the boundaries of the authority, and no property shall be exempt from assessment due to the fact that it is presently subject to another assessment. If the board determines that certain property within the boundaries of the authority is not benefitted by any particular improvement, the board shall not request the city or county, as the case may be, to levy an assessment on property for the improvement.
Ala. Code § 45-15-130.07 — Alabama Code / Title 45 / Chapter 15 / Section 45-15-130.07
Section 45-15-130.07 Accountability for Equipment; Inventory
Status: in_force

The county engineer shall be the custodian and accountable to the county commission for all road machinery and equipment, tools, supplies, and repair parts owned by Cleburne County. The county commission shall establish necessary policies and regulations governing accountability and relief therefrom. The county commission shall furnish the necessary storage and repair facilities for the tools, machinery, supplies, and equipment, and the county engineer shall keep on file in his or her office an up-to-date inventory containing a list of all tools, machinery, equipment, parts, and supplies owned by the county.
Ala. Code § 45-55-243.08 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-243.08
Section 45-55-243.08 Applicability of State Sales and Use Tax Statutes
Status: in_force

All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax or make such reports or otherwise comply with the state sales tax statutes, the adoption 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 tax levied in Section 45–55–243.01, shall apply to the sales taxes levied in Section 45–55–243.01. All provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making 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 or make such reports or otherwise to comply with the state use tax statutes, the adoption 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 of this subpart, when applied to the use taxes levied in Section 45–55–243.03, shall apply to the use taxes in the Section 45–55–243.03. The county and the special collection agent, shall have and may exercise the same powers, duties, and obligations, with respect to the taxes herein levied, that are provided to the state Department of Revenue by the state sales tax statutes and the state use tax statutes. 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 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 § 45-28A-40 — Alabama Code / Title 45 / Chapter 28A / Section 45-28A-40
Section 45-28A-40 Compensation
Status: in_force

Effective at the expiration of the present term of office of the municipal board of commissioners, the salary of the mayor or chair of the board of commissioners shall be thirty-two thousand one hundred dollars ($32,100) per annum and the salary of each associate commissioner shall be twenty-eight thousand eight hundred ninety dollars ($28,890) per annum. Beginning in 1983 and ending in 1985, there shall be a seven percent annual increase in salary for such commissioners. This salary shall be in lieu of all salaries, expense allowances, emoluments, or other types of compensation heretofore granted; provided, however, that in addition to the salary provided by this section such members shall be entitled to reimbursement for actual expense incurred by them in performance of their official duties. The salaries herein provided shall be paid out of the city treasury in equal weekly installments at the end of each week.
Ala. Code § 45-32-244.11 — Alabama Code / Title 45 / Chapter 32 / Section 45-32-244.11
Section 45-32-244.11 Disposition of Proceeds
Status: in_force

The proceeds of any tax received under authority of this part shall be paid over to the county general fund.
Ala. Code § 45-48-142.25 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-142.25
Section 45-48-142.25 Fire Protection Service Fee - Homestead Exemption for Persons with a Disability Over Age 65
Status: in_force

Any person who meets the requirements of Section 40-9-19 and Section 40-9-21, as last amended, for the over 65 disability special homestead exemption shall be exempt from paying the fire protection service fee.
Ala. Code § 45-1-82.02 — Alabama Code / Title 45 / Chapter 1 / Section 45-1-82.02
Section 45-1-82.02 Applicants for Admittance
Status: in_force

(a) A person charged with a criminal offense specified in this section whose jurisdiction is in the circuit or district court of the Nineteenth Judicial Circuit may apply to the district attorney for admittance to the pretrial diversion program.

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

(1) A traffic offense.

(2) A property offense.

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

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

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

(6) A violation classified under this code.

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

(1) Trafficking in or distribution of drugs.

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

(3) Any sex offense.

(4) Any Class A felony.

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

(6) Any offense involving death of an individual.

(d) A person deemed by the district attorney to be a threat to the safety or well-being of the community shall not be eligible for the pretrial diversion program.
Ala. Code § 45-37A-160.11 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-160.11
Section 45-37A-160.11 Liability for Conduct of Offender
Status: in_force

In no event shall the city prosecutor or any other agency or service provider have any liability, criminal or civil, for the conduct of any offender while participating in the pretrial diversion program or for acceptance of an offender into the program, unless the event was foreseeable.
Ala. Code § 45-8A-23.144 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.144
Section 45-8A-23.144 Proposed Expenditures - Generally
Status: in_force

In the budget and budget proposal the proposed expenditures shall be itemized in such form and to such extent as shall be provided by law, and in the absence of such provision, by regulations established by ordinance. Separate provision shall be included in the budget and budget proposal for at least:

(a) Interest, amortization, and redemption charges on the public debt for which the faith and credit of the city is pledged;

(b) Other statutory expenditures;

(c) The payment of all judgments;

(d) The amount by which the total receipts of miscellaneous revenues in the last completed fiscal year failed to equal the total of the budget estimated of receipts from miscellaneous revenues in that year;

(e) An amount equal to the aggregate of all taxes levied for the third fiscal year prior to the budget year which are delinquent and outstanding on the sixtieth day prior to the beginning of the budget year, except to the extent the city may have made provision therefor by reserving the full amount of said delinquent taxes;

(f) An amount equal to the aggregate of all cancellation, remissions, abatements, and refunds of taxes, that have been made during the current fiscal year;

(g) An amount equal to the aggregate of all special revenue notes which it is estimated will be outstanding at the end of the current year in anticipation of the collection of revenues other than the property tax;

(h) An amount equal to the aggregate of all emergency notes which it is estimated will be outstanding at the end of the current year;

(i) If the city is required to make up the deficit arising from the operations of utility or other public service enterprises, an amount equal to the deficit from such operations during the last completed fiscal year, separately stated for each utility or other public service enterprise which appears in a separate section of the budget;

(j) Administration, operation, and maintenance of each office, department, board, or agency of the city itemized by character and object of expenditure;

(k) Contingent expense in an amount not more than three per centum of the total amount stated pursuant to subsection (j) of this section;

(l) Expenditures proposed for capital projects, including provisions for down payments on capital projects, as required by Section 45-8A-23.146.
Ala. Code § 45-40-83.21 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-83.21
Section 45-40-83.21 Additional Recording Fee
Status: in_force

(a) Pursuant to the authority granted by Amendment 321 to the Constitution of Alabama of 1901 and subsection (d) of Section 12-19-90, in Lawrence County, a recording fee of four dollars ($4) shall be paid to the judge of probate 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 such instrument shall be received for record in the office of the judge of probate unless the recording fee of four dollars ($4) 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 to any bank in Lawrence County and spent by the judge of probate at his or her discretion for the purchase or lease of additional equipment and for the general operation of the office of the judge of probate.

(b) The fees collected under this section shall be controlled by the sole discretion of the judge of probate and shall be audited by the Department of Examiners of Public Accounts.
Ala. Code § 45-35-71.03 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-71.03
Section 45-35-71.03 Vacancies
Status: in_force

(a) In Houston County, vacancies on the Houston County Commission occurring due to death, disability, resignation, or nonresidency shall be filled by special elections called to fill any unexpired term and called by the judge of probate. Notice of such special elections shall be advertised in a newspaper of general circulation in the county for a period of four weeks prior to any such elections.

(b) The provisions of this section shall be curative and retroactive and any filling of a vacancy on the commission heretofore made by any special election is hereby validated and shall be deemed to be valid under the authority of this section.
Ala. Code § 45-42-83.20 — Alabama Code / Title 45 / Chapter 42 / Section 45-42-83.20
Section 45-42-83.20 Collection and Disposition
Status: in_force

(a) On and after the date this subsection becomes applicable to Limestone County, a special recording fee of one dollar ($1) shall be paid to the county, and collected by its judge of probate, with respect to each real property instrument and each personal property instrument that may be filed for record in the office of the judge of probate and for the recording of other instruments and documents in the probate office, in the discretion of the governing body of the county, and on and after such date no such instrument shall be received for record in the office of the judge of probate unless the special recording fee of one dollar ($1) is paid thereon. The special recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any real property instrument or personal property instrument, and for the recording of other instruments and documents in the probate office in the discretion of the governing body of the county. All special recording fees so collected shall be deposited into the county treasury to the credit of the probate office to be expended by the judge of probate, at his or her discretion, for general office operations.

(b) All special recording fees collected in Limestone County on instruments filed in the office of the judge of probate, pursuant to subsection (a) as amended, shall be deposited by the judge of probate into the judge of probate’s discretionary fund. The monies in this fund shall be expended by the judge of probate for general office operations.
Ala. Code § 45-41A-40.17 — Alabama Code / Title 45 / Chapter 41A / Section 45-41A-40.17
Section 45-41A-40.17 Freedom of the Authority from State Supervision and Control
Status: in_force

This part is intended to aid the state through the furtherance of the purposes of this part by providing an appropriate and independent instrumentality of the state with full and adequate powers to fulfill its functions. Except as expressly provided in this part, no proceeding, notice, or approval shall be required for the incorporation of the authority or the amendment of its certificate of incorporation, the issuance of any bonds, the execution of any mortgage and deed of trust or trust indenture, or the exercise of any other of its powers by the authority. Neither a public hearing nor the consent of the State Department of Finance shall be a prerequisite to the issuance of bonds by the authority. The authority shall hold a public hearing before approving or obligating the expenditure of any tax revenues received by the authority from the city, any county, the state, or federal governments. Such notice shall be advertised in a newspaper of general circulation in Lee County, Alabama, and the notice shall be published not less than seven days prior to the hearing.
Ala. Code § 45-45-201.08 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-201.08
Section 45-45-201.08 License Application Forms
Status: in_force

On or after the first day of September each year, the director of the department, if he or she elects to do so, may mail an application in the form and containing the information hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license records, including transfers, in his or her office or, at his or her option, to such owners as request that such application be mailed to them. The application shall be on a form to be provided by the State Department of Revenue. The application form shall contain a space for the name and address of the owner of the motor vehicle and the make, model, year, and motor number of his or her motor vehicle and such other information with respect thereto as the State Department of Revenue may prescribe. The application form shall also contain a space for the correct amount of ad valorem taxes (state, county, school districts, and municipal) and the amount of the motor vehicle license tax due thereon and the issuance fee, including the mailing fee provided for herein. The application form shall also contain a space for the owner to fill in his or her present address, if different from that shown in the application form, and a space for his or her signature. The director of the department shall cause the application form to be filled in with the name and address of the owner; the description of the motor vehicle; the license tax and fees to become due on October 1st succeeding, as shown on the license registration and transfer records in his or her office; and the amount of ad valorem taxes on the motor vehicle for the preceding tax year as provided by Section 40–12–253. The director of the department shall thereupon cause the application, so filled in, to be mailed to the owner of the motor vehicle at his or her address shown thereon, at the address to which such owner requests that the application form be mailed. The owner of the motor vehicle, if he or she is still the owner of the motor vehicle and if he or she desires to pay his or her motor vehicle ad valorem taxes and license tax and secure his or her motor vehicle registration tag by mail, shall sign the application form, indicating thereon any change of address, and return the same by mail together with his or her remittance for ad valorem taxes, license taxes, and fees as shown thereon to the director of the department. Money orders and checks for the payment of such taxes and fees shall be made payable to the director of the motor vehicle license department. Upon receipt of the signed application form and the remittance for the amount properly due for ad valorem taxes, license tax, and fees, the director of the department shall thereupon mail a receipt for such taxes and fees and the license tag for his or her motor vehicle to the owner thereof. When an application is returned to the director of the department, 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 causes, the application shall be returned to the owner for correction or for signature. A return of the application or remittance shall not, however, extend the time within which taxes may be paid or a tag secured. If more than the correct amount of taxes and fees is received, the director of the department shall retain the correct amount of taxes and fees and return the excess together with the tag for the motor vehicle.
Ala. Code § 45-24A-32.04 — Alabama Code / Title 45 / Chapter 24A / Section 45-24A-32.04
Section 45-24A-32.04 Notice of Violation; Penalties
Status: in_force

(a) Prior to imposing a civil penalty under this part, the city shall first mail via first class United States mail a notice of violation to the owner of the motor vehicle which is recorded by the photographic traffic signal enforcement system while committing a traffic signal violation. The notice shall be sent not later than the 30th day after the date the traffic signal violation is recorded to:

(1) The owner’s address as shown on the registration records of the Alabama Department of Revenue.

(2) If the vehicle is registered in another state or country, to the owner’s address as shown on the motor vehicle registration records of the department or agency of the other state or country analogous to the Alabama Department of Revenue.

(b) A notice of violation issued under this part shall contain the following:

(1) Description of the violation alleged.

(2) The date, time, and location of the violation.

(3) A copy of recorded images of the vehicle involved in the violation.

(4) The amount of the civil penalty to be imposed for the violation.

(5) The date by which the civil penalty must be paid.

(6) A statement that the person named in the notice of violation may pay the civil penalty in lieu of appearing at an administrative adjudication hearing.

(7) Information that informs the person named in the notice of violation:

a. Of the right to contest the imposition of the civil penalty in an administrative adjudication.

b. Of the manner and time in which to contest the imposition of the civil penalty.

c. That failure to pay the civil penalty or to contest liability is an admission of liability.

(8) A statement that a recorded image is evidence in a proceeding for the imposition of a civil penalty.

(9) A statement that failure to pay the civil penalty within the time allowed shall result in the imposition of a late penalty not exceeding twenty-five dollars ($25) for each month after the issuance of the order imposing the civil penalty.

(10) Any other information deemed necessary by the department.

(c) A notice of violation under this part is presumed to have been received on the 10th day after the date the notice of violation is placed in the United States mail.

(d) The civil penalty imposed shall be paid within 30 days of the 10th day after the date the notice of violation is mailed.

(e) It shall be within the discretion of the trained technician to determine which of the recorded traffic signal violations are prosecuted based upon the quality and legibility of the recorded image. In lieu of issuing a notice of violation, the city may mail a warning notice to the owner.
Ala. Code § 45-23-141.02 — Alabama Code / Title 45 / Chapter 23 / Section 45-23-141.02
Section 45-23-141.02 Fee - Levy
Status: in_force

(a) There is levied on the owner of each dwelling and commercial building in Dale County, excluding the corporate limits of the City of Ozark, a fire protection emergency medical service fee of thirty dollars ($30) per year for each dwelling and commercial building. (b) For the purposes of this part a “dwelling” shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings, including, but not limited to:

(1) Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as “Class III” single-family owner-occupied residential property.

(2) A duplex or an apartment building.

(3) Residential property used to generate rental income.

(4) Any mobile home or house trailer used or expected to be used as a dwelling or residence for one or more human beings.

(c) Any buildings, structure, or other improvement shall be classified as a “dwelling” for purposes of this part notwithstanding:

(1) That it is wholly or partially vacant or uninhabited at any time during the year for which a fire protection and emergency medical service fee with respect thereto is to be levied.

(2) That it is also used or expected to be used simultaneously for a purpose, whether or not commercial in nature, other than as a dwelling or residence as aforesaid.

(d) For the purposes of this part, a “commercial building” shall be defined as any building, structure, or other improvement to real property used or expected to be used for commercial or business purposes, including rental property. The term “commercial building” shall not apply to any school, church, senior citizen facility, or any building used primarily for volunteer fire or emergency services, and shall not apply to any building or structure used primarily for agricultural purposes by the owner or an employee of an agricultural business or concern.

(e) The fee shall not be construed as a tax on property. The fee shall be levied for the purposes of funding fire protection and emergency medical services under the purview of this part.
Ala. Code § 45-51-243.12 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-243.12
Section 45-51-243.12 Construction and Application
Status: reserved

The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor charged with the collection or remittance of this tax. To the extent that Act 89, adopted during the 1975 Fourth Special Session (Acts 1975, p. 2755), is inconsistent with any provision of this part, such conflicting provision of Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) is superseded and repealed, but only to the extent of the conflict, and Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) shall otherwise remain in full force and effect. Act 2017-465 of the 2017 Regular Session is hereby repealed.
Ala. Code § 45-41A-40.12 — Alabama Code / Title 45 / Chapter 41A / Section 45-41A-40.12
Section 45-41A-40.12 Notice of Bond Resolution
Status: in_force

(a) Upon the adoption by the board of the authority of any resolution providing for the issuance of bonds, such authority, in its discretion, may cause to be published once a week for two consecutive weeks, in a newspaper published or having a general circulation in the city, a notice in substantially the following form, the blanks being properly filled in, at the end of which shall be printed the name and title of either the chair or secretary of such authority: “The Opelika Downtown Development Authority, a public corporation under the laws of the State of Alabama, on the _____ day of _____, authorized the issuance of $_____ principal amount of bonds of the public corporation for purposes authorized in the act of the Legislature of Alabama under which the public corporation was organized. Any action or proceeding questioning the validity of the bonds, or the pledge and the mortgage and deed of trust or trust indenture to secure the same, or the proceedings authorizing the same, must be commenced within 30 days after the first publication of this notice.” A newspaper shall be deemed to be published in the city, within the meaning of this section, if its principal editorial office is located in the city.

(b) Any action or proceeding in any court to set aside or question the proceedings for the issuance of the bonds referred to in the notice or to contest the validity of any such bonds, or the validity of any pledge and mortgage and deed of trust or trust indenture made therefor, must be commenced within 30 days after the first publication of such notice. After the expiration of the period no right of action or defense questioning or attacking the validity of the proceedings or of the bonds or the pledge or mortgage and deed of trust or trust indenture shall be asserted, nor shall the validity of the proceedings, bonds, pledge, mortgage, and deed of trust or trust indenture be open to question in any court on any ground whatsoever except in an action commenced within such period.
Ala. Code § 45-49A-64.11 — Alabama Code / Title 45 / Chapter 49A / Section 45-49A-64.11
Section 45-49A-64.11 Statutory Mortgage Lien
Status: in_force

Any resolution of the board or trust indenture under which bonds may be issued pursuant to this part may contain provisions creating a statutory mortgage lien, in favor of the holders of such bonds and of the interest coupons applicable thereto, on the transit systems, or any thereof (including any after-acquired property) out of the revenues from which such bonds are made payable. The resolution of the board or the trust indenture may provide for the filing for record in the office of the judge of probate of each county in which any part of such transit system, or any thereof, may be located of a notice containing a brief description of such systems, a brief description of such bonds, and a declaration that the statutory mortgage lien has been created for the benefit of the holders of such bonds and the interest coupons applicable thereto, upon such systems, including any additions thereto and extensions thereof. Each judge of probate shall receive, record, and index any such notice filed for record in his or her office. The recording of such notice, as herein provided, shall operate as constructive notice of the contents thereof.
Ala. Code § 45-37-123.195 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-123.195
Section 45-37-123.195 Receipt and Release for Payments
Status: in_force

Any payment to any member, the member’s legal representative, designated beneficiary, or to any guardian or committee appointed for the member or designated beneficiary in accordance with the plan, to the extent thereof, shall be in full satisfaction of all claims hereunder against the trustee, the county, and the pension board each of whom may require the member, legal representative, designated beneficiary, guardian, or committee, as a condition precedent to the payment, to execute a receipt and release thereof or an indemnification agreement or both in such form as shall be determined by the pension board.
Ala. Code § 45-39-245 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-245
Section 45-39-245 Privilege or License Tax - Outside City of Florence
Status: in_force

In Lauderdale County, Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows:

(1) Upon every person, firm, or corporation, engaged, or continuing within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or other evidences of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over 50 tons burden, an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Provided, however, that any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such business at the rates specified, when his or her books are kept so as to show separately the gross proceeds of sales of each business, and when his or her books are not so kept he or she shall pay the tax as a retailer, on the gross sales of the business.

(2) Upon every person, firm, or corporation engaged, or continuing within Lauderdale County, Alabama, outside the city limits of Florence, in the business of conducting, or operating, places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudeville, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games, including athletic contests, conducted by or under the auspices of any educational institution within this state, or any athletic association thereof, or other association whether such institution or association be a denominational, a state, or county, or a municipal institution or association or a state, county, or city school, or other institution, association, or school, skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description within Lauderdale County, Alabama, outside the city limits of Florence, an amount equal to one percent of the gross receipts of any such business.

(3) Upon every person, firm, or corporation engaged or continuing within Lauderdale County, Alabama, outside the city limits of Florence, in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property an amount equal to one-fourth of one percent of the gross proceeds of the sale of such machines; provided, that the term machines 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.

(4)a. Upon every person, firm, or corporation engaged or continuing within Lauderdale County, Alabama, outside the city limits of Florence, in the business of selling at retail any automotive vehicle or truck trailer, semitrailer, or house trailer, an amount equal to one-fourth of one percent of the gross proceeds of sale of the automotive vehicle or truck trailer, semitrailer, or house trailer, provided, however, where a person subject to the tax provided for in this subsection withdraws from his or her stock in trade any automotive vehicle or truck trailer, semitrailer, or house trailer for use by him or her or by his or her employee or agent in the operation of such business, there shall be paid, in lieu of the tax levied herein, a fee of five dollars ($5) per year or part thereof during which such automotive vehicle, truck trailer, semitrailer, or house trailer shall remain the property of such person. Each such year or part thereof shall begin with the day or anniversary date, as the case may be, of such withdrawal and shall run for the 12 succeeding months or part thereof during which such automotive vehicle, truck trailer, semitrailer, or house trailer shall remain the property of such person.

b. Where any used automotive vehicle or truck trailer, semitrailer, 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.

(5)a. Upon every person, firm, or corporation engaged or continuing within Lauderdale County, Alabama, outside the city limits of Florence, in the business of selling at retail any machine, machinery, or equipment either that 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, an amount equal to one-fourth of one percent of the gross proceeds of the sale thereof. Provided, however, the 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.

b. Where any used machine, machinery, or equipment, either that 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.

(6) Upon every person, firm, or corporation engaged or continuing within Lauderdale County, Alabama, outside the city limits of Florence, in the business of selling through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products, and substitutes therefor, there is hereby levied a tax equal to one percent of the cost of such food, food products, and beverages sold through such machines, which cost for the purpose of this subdivision shall be the gross proceeds of sales of such business.

(7) The tax levied in this section shall be subject to all the exemptions, definitions, proceedings, rules, regulations, requirements, provisions, penalties, fines, punishments, and deductions set out in Act 100, adopted by the 1959 Second Special Session of the Legislature of Alabama, approved August 18, 1959, entitled “An Act to raise revenue; levying a privilege or license tax against persons on account of certain business activities; prescribing the rate thereof and exemptions therefrom; superseding Article 10 of Chapter 20, Title 51, Code of Alabama, 1940, as amended and supplemented”, as amended, except where inapplicable or where herein otherwise provided, all of which are adopted and made a part hereof by reference, including the provisions for the enforcement and collection thereof.
Ala. Code § 45-29-140.14 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-140.14
Section 45-29-140.14 Dissolution of Authority
Status: in_force

At any time when no bonds or obligations theretofore assumed by the authority are outstanding, the board may adopt a resolution, which shall be duly entered upon its minutes, declaring that the authority shall be dissolved. Upon the filing for record of a certified copy of the resolution in the office of the judge of probate of the county, the authority shall thereupon stand dissolved and, in the event it owned any property at the time of its dissolution, the title to all its properties shall thereupon pass to and be divided and apportioned among Fayette County and any other county or counties in which any part of the service area may be located, all in such manner and to such extent as may be provided in the authority’s certificate of incorporation, as amended; provided, however, that in the absence of a contrary provision in the certificate of incorporation, as amended, title to real estate and tangible personal property, other than cash, shall vest in the county in which the real estate or tangible personal property is located and the title to cash on hand and in banks, accounts receivable, choses in action, and other intangible property, other than intangible interest in land, shall vest in all of the counties in which any part of the service area lies. Each such county shall have title to the cash and intangible items as a tenant in common thereof, the fractional interest of each such tenant in common in the items being represented by a fraction the numerator of which is an amount equal to the gross revenues derived by the authority during its then next preceding complete fiscal year from service rendered in that part of its service area within that county and the denominator of which is an amount equal to the gross revenues derived by the authority during the same period from services rendered or otherwise in its entire service area.
Ala. Code § 45-37-232.20 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-232.20
Section 45-37-232.20 Unclassified Service; Compensation
Status: in_force

(a) Upon the occurrence of a vacancy in the office of Chief Deputy Sheriff of Jefferson County, such office shall cease to be in the classified service of the county pursuant to the county civil service or merit system law. Thereafter the Chief Deputy Sheriff of Jefferson County shall be an employee of the county in the unclassified service. Such chief deputy shall be appointed by the sheriff without regard to the county civil service or merit system law, and he or she shall serve at the pleasure of the sheriff.

(b) The compensation of the Chief Deputy Sheriff of Jefferson County shall be a salary payable out of the county treasury, in the same manner and at the same time as the salaries of other employees of such county are paid. The chief deputy shall receive salary compensation in an amount equal either to (1) an amount 15 percent more than the total salary being paid to the highest paid employee of Jefferson County serving under the sheriff, other than the Chief Deputy or the Assistant Sheriff, Bessemer Division; or, (2) such greater amount as shall be fixed by the sheriff with the approval of the county commission. The chief deputy shall also receive the same benefits as do employees in the classified service of the county, including longevity or any other kind of pay.

(c) The Sheriff of Jefferson County shall not fill the position of chief deputy in the manner herein authorized until the next vacancy in such office occurs.
Ala. Code § 45-53-245.04 — Alabama Code / Title 45 / Chapter 53 / Section 45-53-245.04
Section 45-53-245.04 Collection of Tax; Enforcement
Status: in_force

(a) The tax imposed by this subpart shall constitute a debt due Perry 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.

(b) The state Department of Revenue, for the use and benefit of Perry County, shall collect such tax and enforce this subpart 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 and use 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 subpart, and to otherwise enforce this subpart, including any litigation involving this subpart. The department shall pay the special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it for Perry County.
Ala. Code § 45-41A-40.09 — Alabama Code / Title 45 / Chapter 41A / Section 45-41A-40.09
Section 45-41A-40.09 Bonds of the Authority
Status: in_force

(a) Source of payment. All bonds issued by the authority shall be payable solely out of the revenues and receipts derived from the leasing or sale by the board of its projects or of any thereof as may be designated in the proceedings of the board under which the bonds shall be authorized to be issued.

(b) Pledge of revenues, receipts, and other security. (1) The principal of and interest on any bonds issued by the authority shall be secured by a pledge of the revenues and receipts out of which the same may be payable and may be secured by a mortgage and deed of trust or trust indenture conveying as security for such bonds all or any part of the property of the authority from which the revenues or receipts so pledged may be derived.

(2) The resolution under which the bonds are authorized to be issued and any such mortgage and deed of trust or trust indenture may contain any agreements and provisions respecting the operation, maintenance, and insurance of the property covered by the mortgage and deed of trust or trust indenture, the use of the revenues and receipts subject to such mortgage and deed of trust or trust indenture, the creation and maintenance of special funds from such revenues and receipts, the rights, duties, and remedies of the parties to any such instrument, and the parties for the benefit of whom such instrument is made and the rights and remedies available in the event of default as the board shall deem advisable and which are not in conflict with this part. Each pledge, agreement, mortgage, and deed of trust or trust indenture made for the benefit or security of any of the bonds of the authority shall continue effective until the principal of and interest on the bonds for the benefit of which the same were made shall have been fully paid.

(3) In the event of default in such payment or in any agreements of the authority made as a part of the contract under which the bonds were issued, whether contained in the proceedings authorizing the bonds or in any mortgage and deed of trust or trust indenture executed as security therefor, the rights of any holder of the bonds may be enforced by mandamus, the appointment of a receiver, or either of those remedies, and foreclosure of such mortgage and deed of trust or trust indenture, if provided for in the instrument, may be had.

(c) Execution. All bonds issued by the authority shall be signed by the chair of its board and attested by its secretary, and the seal of the authority shall be affixed thereto, and any interest coupons applicable to the bonds of the authority shall be signed by the chair of its board; provided, that a facsimile of the signature of one, but not both, of the officers may be printed or otherwise reproduced on any such bonds in lieu of his or her manually signing the same, a facsimile of the seal of the authority may be printed or otherwise reproduced on any such bonds in lieu of being manually affixed thereto, and a facsimile of the signature of the chair of the board may be printed or otherwise reproduced on any such interest coupons in lieu of his or her manually signing the same.

(d) General provisions respecting form, interest rate, maturities, sale, and negotiability of bonds. Any such bonds may be executed and delivered by the authority at any time and from time to time, shall be in such form and denominations and of such tenor and maturities, shall contain such provisions not inconsistent with this part, and shall bear such rate or rates of interest, payable and evidenced in such manner, as may be provided by resolution of its board. Bonds of the authority may be sold at either public or private sale in such manner and at such price or prices and at such time or times as may be determined by the board to be most advantageous. The authority may pay all expenses, premiums, and commissions in connection with any financing done by it. All bonds, except bonds registered as to principal or as to both principal and interest, and any interest coupons applicable thereto issued by the authority shall be construed to be negotiable instruments although payable solely from a specified source.

(e) Nature of obligation and source of payment. All obligations created or assumed and all bonds issued or assumed by the authority shall be solely and exclusively an obligation of the authority and shall not create an obligation or debt of the state or of any county or of the city; provided that this sentence shall not be construed to release the original obligor from liability on any bond or other obligation assumed by the authority. Any bonds issued by the authority shall be limited or special obligations of the authority payable solely out of its revenues and receipts of the authority specified in the proceedings authorizing those bonds.

(f) Eligibility for investment. Bonds of the authority are hereby made legal investments for executors, administrators, trustees, and other fiduciaries, unless otherwise directed by the court having jurisdiction of the fiduciary relation or by the document that is the source of the fiduciary’s authority, and for savings banks and insurance companies organized under the laws of the state.
Ala. Code § 45-23A-91.08 — Alabama Code / Title 45 / Chapter 23A / Section 45-23A-91.08
Section 45-23A-91.08 Powers of the Authority
Status: in_force

(a) The authority shall have the following powers, together with all powers incidental thereto or necessary to the discharge thereof in corporate form:

(1) To have succession by its corporate name for the duration of time (which may be perpetuity, subject to Section 45-23A-91.19) specified in its certificate of incorporation.

(2) To sue and be sued in its own name and to prosecute and defend civil actions in any court having jurisdiction of the subject matter and of the parties.

(3) To adopt and make use of a corporate seal and to alter the same at pleasure.

(4) To adopt and alter bylaws for the regulation and conduct of its affairs and business.

(5) To acquire, whether by purchase, construction, exchange, gift, lease, or otherwise and to refinance existing indebtedness on, improve, maintain, equip, and furnish one or more projects, including all real and personal properties which the board of the authority may deem necessary in connection therewith, regardless of whether or not any such projects shall then be in existence.

(6) To lease to others any or all of its projects and to charge and collect rent therefor, and to terminate any such lease upon the failure of the lessee to comply with any of the obligations thereof.

(7) To sell, exchange, donate, or convey and to grant options to any lessee to acquire any of its projects and any or all of its properties whenever its board shall find any such action to be in furtherance of the purposes for which the authority was organized.

(8) To issue its bonds for the purpose of carrying out any of its powers.

(9) To mortgage and pledge any or all of its projects or any part or parts thereof, as security for the payment of the principal of and interest on any bonds so issued and any agreements made in connection therewith, whether then owned or thereafter acquired, and to pledge the revenues and receipts therefrom or from any thereof.

(10) To execute and deliver, in accordance with this section and Section 45-23A-91.09, mortgages and deeds of trust and trust indentures, or either.

(11) To finance (by loan, grant, lease, or otherwise), construct, erect, assemble, purchase, acquire, own, repair, remodel, renovate, rehabilitate, modify, maintain, extend, improve, install, sell, equip, expand, add to, operate, or manage projects and to pay the cost of any project from the proceeds of bonds, or any other funds of the authority, or from any contributions or loans by persons, corporations, partnerships (limited or general), or other entities, all of which the authority is authorized to receive and accept and use.

(12) To issue and use the proceeds thereof for the purpose of paying, or loaning the proceeds thereof to pay all or any part of the cost of any project and otherwise to further or carry out the public purpose of the authority and to pay all costs of the authority incident to, or necessary and appropriate to, furthering or carrying out such purpose.

(13) To make application directly or indirectly to any federal, state, county, or municipal government or agency or to any other source, public or private, for loans, grants, guarantees, or other financial assistance in furtherance of the authority’s public purpose and to accept and use the same upon such terms and conditions as are prescribed by such federal, state, county, or municipal government or agency or other source.

(14) To enter into agreements with the federal government or any agency thereof to use the facilities or the services of the federal government or any agency thereof in order to further or carry out the public purposes of the authority.

(15) To contract for any period with the State of Alabama, state institutions or any city, town, municipality, or county of the state for the use by the authority of any facilities or services of the state or any such state institution, city, town, municipality, or county, or for the use by any state institution or any city, town, municipality, or county of any facilities or services of the authority, provided such contracts shall deal with such activities and transactions as the authority and any such political subdivision with which the authority contracts are by law authorized to undertake.

(16) To extend credit or make loans to any person, corporation, partnership (limited or general), or other entity for the costs of any project or any part of the costs of any project, which credit or loans may be evidenced or secured by loan agreements, notes, mortgages, deeds to secure debt, trust deeds, security agreements, assignments, or such other instruments or by rentals, revenues, fees, or charges, upon such terms and conditions as the authority shall determine to be reasonable in connection with such extension of credit or loans, including provision for the establishment and maintenance of reserve funds, and, in the exercise of powers granted hereby in connection with any project, the authority shall have the right and power to require the inclusion in any such loan agreement, note, mortgage, deed to secure debt, trust deed, security agreement, assignment, or other instrument of such provisions or requirements for guaranty of any obligations, insurance, construction, use, operation, maintenance, and financing of a project, and such other terms and conditions, as the authority may deem necessary or desirable.

(17) To acquire, accept, or retrain equitable interests, security interests, or other interests in any real property, personal property, or fixtures by loan agreement, note, mortgage, deed to secure debt, trust deed, security agreement, assignment, pledge, conveyance, contract, lien, loan agreement, or other consensual transfer in order to secure the repayment of any monies loaned or credit extended by the authority.

(18) To appoint, employ, contract with, and provide for the compensation of, such officers, employees, and agents, including but without limitation to engineers, attorneys, contractors, consultants, and fiscal advisors, as the board shall deem necessary for the conduct of the business of the authority.

(19) To provide for such insurance as the board may deem advisable.

(20) To make, enter into, and execute such contracts, agreements, leases, and other instruments and to take such other actions as may be necessary or convenient to accomplish any purpose for which the authority was organized or to exercise any power expressly granted hereunder.

(21) To require payments in lieu of taxes to be made by the lessee of the project to either the authority or the city.

(22) To receive and use the proceeds of any tax levied by a municipal corporation to pay the costs of any project or for any other purpose for which the authority may use its own funds pursuant to this part.

(23) To encourage and promote the improvement and revitalization of the downtown development area and to make, contract for, or otherwise cause to be made long-range plans or proposals for the downtown development area in cooperation with the city or Dale County.

(24) To exercise any power granted by the laws of the State of Alabama to public or private corporations which is not in conflict with the public purpose of the authority.

(25) To do all things necessary or convenient to carry out the powers conferred by this part.

(b) All projects of the authority shall be located wholly within the corporate limits of the city and shall be in the downtown development area, which shall include the following area:

All land lying within the following described boundary: Beginning at the intersection of College Street and East Andrews Avenue; then easterly along East Andrews Avenue to Acker Avenue; then in a northerly direction along Acker Avenue to Hull Street; then in an easterly direction along Hull Street to Ed Lisenby Drive; then in an easterly direction along Ed Lisenby Drive to West Broad Street; then easterly along West Broad Street to Wilkins Street; then northerly along Wilkins Street to Merrick Avenue; then northerly along Merrick Avenue to Simmons Street and an unnamed alley; then easterly along the unnamed alley to North Union Avenue; then southerly along North Union Avenue to East Avenue; then southerly along East Avenue to Railroad Street; then easterly along Railroad Street to Mutual Street; then southerly along Mutual Street to East Broad Street; then westerly along East Broad Street to East Avenue; then southerly along East Avenue to Eufaula Street; then easterly along Eufaula Street to Deer Avenue; then southerly along Deer Avenue to East College Street; then westerly along College Street to East Andrews Avenue and the point of beginning. Also, including the entire widths of the rights of way of the portions of the streets and railroads forming the above described boundary as well as property abutting either side of the rights of way of such streets and railroads.
Ala. Code § 45-8A-23.173 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.173
Section 45-8A-23.173 Director of Finance - Powers and Duties
Status: in_force

The director of finance shall have charge of the administration of the financial affairs of the city, and to that end he or she shall have authority and shall be required to:

(1) Compile the current expense estimates for the budget for the city manager;

(2) Compile the capital estimates for the budget for the city manager;

(3) Supervise and be responsible for the disbursement of all monies and have control over all expenditures to insure that budget appropriations are not exceeded;

(4) Maintain a general accounting system for the city government and each of its offices, departments, and agencies; keep books for and exercise financial budgetary control over each office, department, and agency; keep separate accounts for the items of appropriation contained in the city budget, each of which accounts shall show the amount of the appropriation, the amounts paid therefrom, the unpaid obligations against it and the unencumbered balance; require reports of receipts and disbursements from each receiving and spending agency of the city government to be made daily or at such intervals as he or she may deem expedient;

(5) Submit to the council through the city manager a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the city;

(6) Prepare for the city manager, as of the end of each fiscal year, a complete financial statement and report;

(7) Supervise and make all special assessments for the city government, and give such notice of special assessments as may be required by law;

(8) Collect all special assessments, license fees, and other revenues of the city for whose collection the city is responsible and receive all money receivable by the city from the county, state, or federal government, or from any court, or from any office, department, board, or agency of the city;

(9) Have custody of all public funds belonging to or under the control of the city, or any office, department, board, or agency of the city government, and deposit all funds coming into his or her hands in such depositories as may be designated by resolution of the council, or, if no such resolution be adopted, by the city manager, subject to the requirements of law as to surety and the payment of interest on deposits, but all such interest shall be the property of the city and shall be accounted for and credited to the proper account;

(10) Have custody of all investments and invested funds of the city government, or in possession of such government in a fiduciary capacity and have the safekeeping of all bonds and notes of the city and the receipt and delivery of city bonds and notes for transfer, registration, or exchange;

(11) Approve all proposed expenditures; unless he or she shall certify that there is an unencumbered balance of appropriation and available funds, no expenditure shall be approved.
Ala. Code § 45-22-120.11 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-120.11
Section 45-22-120.11 Exempt and Classified Service
Status: in_force

(a) All employees of the county shall be divided into the exempt service and the classified service. The exempt service shall include:

(1) The positions of all elected officials of the county.

(2) The positions of voluntary personnel and personnel appointed to serve without pay.

(3) The positions of consultants rendering temporary professional service.

(4) All positions involving seasonal or part-time employment.

(5) Positions of departmental supervisors.

(6) The positions of attorneys rendering legal services.

(7) The chief deputy sheriff, the chief clerk of the judge of probate, the chief clerk of the revenue commissioner, and the chief clerk of the commission; provided, however, that any such person as enumerated in this subdivision who has previously attained permanent status in the service of the county shall be entitled to be retained in his or her previous permanent status position upon removal from such exempt position, provided such removal was for any reason other than for cause as provided herein.

(b) The classified service shall include all positions in the county service that are paid in whole or in part out of the general fund of the county or from other funds administered or controlled by the commission and which are not in the exempt service. Unless otherwise specifically provided or clearly implied, this article shall apply only to the classified service.
Ala. Code § 45-19-141.07 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-141.07
Section 45-19-141.07 Alteration of District Boundaries
Status: in_force

The association may, with the consent of the affected district or districts and approval by a two-thirds majority vote of member departments in good standing, alter the boundaries of any district. The alteration may include, but not be limited to, consolidation of territory of one or more districts, creation of a new district from one or more existing districts, or exclusion of territory from a district. No alteration shall be used to relieve any department of any financial obligations incurred or made prior to the change. Municipalities may alter their districts to include or exclude the police jurisdiction, at the discretion of the governing body of each municipality, and shall notify the association, in writing, for purposes of collection and distribution of the fire protection fee.
Ala. Code § 45-33A-10 — Alabama Code / Title 45 / Chapter 33A / Section 45-33A-10
Section 45-33A-10 Sale of Draft or Keg Beer
Status: in_force

In Hale County, the City Council of Greensboro, by ordinance, may permit the sale of draft or keg beer by properly licensed retail licensees serving the general public.
Ala. Code § 45-51-82.31 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-82.31
Section 45-51-82.31 Petition to Expunge or Purge Records
Status: in_force

(a) At the request of the defendant, the district attorney for the circuit may file in the circuit courts of such circuit or elsewhere as necessary, petitions seeking the expunging or purging of all records against an accused for the diverted offense, provided, however, the accused has satisfactorily performed the conditions of his or her preprosecution probation, if any.

(b) The circuit courts of the circuit are hereby empowered to issue whatever process necessary to grant such petitions.
Ala. Code § 45-2-244.103 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-244.103
Section 45-2-244.103 Payment of Tax
Status: in_force

The sales taxes levied in Section 45-2-244.102 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sale until after their collection, and in the event such person so defers reporting them, such person shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the tax due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the Baldwin County Commission, or its designated agent, at reasonable times during business hours.
Ala. Code § 45-2-243.23 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-243.23
Section 45-2-243.23 Board of Directors - Powers and Duties
Status: in_force

(a) The power of the bureau shall be vested in and exercised by the board of directors pursuant to this subpart.

(b) The board shall employ agents, employees, officers, consultants, attorneys, and secure services and assistance the board deems necessary to enable it to conduct and engage in the activities and purposes for which this bureau is created.

(c) The board may delegate to one or more of its members, employees, agents, or officers, the duties it deems proper.

(d) The board shall elect a chair, a vice chair of the board who shall serve as chair in the event of the absence of the chair, a treasurer, and a secretary. One person may serve as treasurer and secretary. The treasurer and secretary may, but need not be, a member of the board.

(e) The board shall provide by resolution for the dates on which the chair, vice chair, treasurer, and secretary shall be elected, which resolution shall also specify the term or period for which each of the offices shall serve.

(f) The treasurer shall act as custodian of all of the funds, from whatever sources derived, received by the officer.

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

(h) Contracts of the bureau shall be executed in the name of the bureau by the chair of the board and attested by the secretary of the board. The board may by resolution provide for a different form for the execution of contracts and for the execution by an officer or agent other than the chair and secretary. In no event shall 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 § 45-37A-56.37 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-56.37
Section 45-37A-56.37 Refunding Bonds
Status: in_force

The authority may at any time and from time to time issue refunding bonds for the purpose of refunding the principal of and the interest on any bonds of the authority theretofore issued hereunder and then outstanding, whether or not such principal and interest shall have matured at the time of such refunding, and for the payment of any expenses incurred in connection with such refunding and any premium necessary to be paid in order to redeem, retire, or purchase for retirement the bonds to be refunded. The proceeds derived from the sale of any refunding bonds shall be used only for the purposes for which the refunding bonds were authorized to be issued. Any such refunding may be effected either by sale of the refunding bonds and the application of the proceeds thereof, or by exchange of the refunding bonds for the bonds or interest coupons to be refunded thereby; provided that the holders of any bonds or coupons so to be refunded shall not be compelled without their consent to surrender their bonds or coupons for payment or exchange prior to the date on which they may be paid or redeemed by call of the authority under their respective provisions. All provisions of this subpart pertaining to bonds of the authority that are not inconsistent with this section, to the extent applicable, shall also apply to refunding bonds issued by the authority. The authority may at any time and from time to time issue bonds for the purpose of so refunding the principal of and the interest on any of its bonds and for any other purpose for which it is authorized to issue bonds, in which event the provisions hereof respecting refunding bonds shall apply only to the portion of such combined issue authorized for refunding purposes and the provisions hereof respecting other financing shall apply to the remaining portion of such combined issue.
Ala. Code § 45-30-11 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-11
Section 45-30-11 Jury Commission; Board of Registrars; Board of Equalization
Status: in_force

(a) In Franklin County, in addition to any and all other compensation, salary, and expense allowances provided for by law, there shall be paid to each member of the jury commission, each member of the board of registrars, and each member of the board of equalization, an expense allowance in such an amount as will, together with any amount paid by the state, as salary, compensation, or expense allowance, make the total paid to such members equal to thirty dollars ($30) per day. If the amount paid to such member as compensation or expense allowance by the state increases in the future, then the amount paid by the county under this section shall automatically decrease.

(b) The amount paid under this section shall be paid out of the county general fund and shall be paid only when the members actually attend meetings.

(c) The operation of this section shall be retroactive to May 18, 1981, and all actions taken and payments made pursuant thereto on and after that date are ratified and confirmed.
Ala. Code § 45-40-245.30 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-245.30
Section 45-40-245.30 Definitions
Status: in_force

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

(1) COMMISSIONER. The Commissioner of Revenue of the state.

(2) COUNTY. Lawrence County in the State of Alabama.

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

(4) MONTH. A calendar month.

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

(6) 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.

(7) STATE. The State of Alabama.

(8) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.

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

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

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

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

(b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed 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 § 45-3A-51.01 — Alabama Code / Title 45 / Chapter 3A / Section 45-3A-51.01
Section 45-3A-51.01 Collection of Tax
Status: in_force

The tax levied under this part shall be paid to and collected by the Eufaula City Clerk/Treasurer at the same time as the collection of the state lodging tax.
Ala. Code § 45-53-20.01 — Alabama Code / Title 45 / Chapter 53 / Section 45-53-20.01
Section 45-53-20.01 Limitations on Beer or Ale Container Size; Taxes
Status: in_force

(a) In Perry County, in addition to all other containers provided for by law, beer or ale may be sold in containers that do not exceed 40 fluid ounces in size.

(b) The taxes on the beer or ale in such containers shall be as provided by law.
Ala. Code § 45-35-244.09 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-244.09
Section 45-35-244.09 Effective Date of Levy
Status: in_force

The levy and imposition of the taxes provided for in this part shall commence on the first day of November 1989.
Ala. Code § 45-40-142.04 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-142.04
Section 45-40-142.04 Fire District Board of Directors and Officers
Status: in_force

(a) The number and selection of the fire district board of directors and officers shall be governed by this section unless requirements are adopted by the county association pursuant to Section 45-40-142.01. (b) The existing members of the board of directors of the volunteer fire department that incorporates the fire district shall serve for one year as directors of the fire district. After that time, the board of directors shall be constituted pursuant to subsection (c). (c)(1) After the incorporating board of directors, the board of directors may be comprised of an odd number of members, of which there shall be no fewer than three. (2) The members shall each meet each of the following qualifications: (i) be over 21 years of age; (ii) be a qualified elector in Lawrence County; and (iii) be a resident of the fire district. (3) The members of the board of directors shall be elected for a term of four years, except that for the first elected members of the board of directors, at least one shall be chosen for a two-year term, at least one shall be chosen for a three-year term, and at least one shall be chosen for a four-year term. (4) The members of the board of directors shall be elected at a meeting of the fire district by secret ballot of eligible members from among the individuals nominated from the floor. (5) A vacancy on the board may be filled by a qualified individual appointed by the board until the vacancy shall be filled by election at the next meeting for the unexpired term. (6) The board shall select a president, secretary, and treasurer who shall not receive any compensation but may be reimbursed for expenses incurred in the performance of their duties.

(b) The existing members of the board of directors of the volunteer fire department that incorporates the fire district shall serve for one year as directors of the fire district. After that time, the board of directors shall be constituted pursuant to subsection (c).

(c)(1) After the incorporating board of directors, the board of directors may be comprised of an odd number of members, of which there shall be no fewer than three.

(2) The members shall each meet each of the following qualifications: (i) be over 21 years of age; (ii) be a qualified elector in Lawrence County; and (iii) be a resident of the fire district.

(3) The members of the board of directors shall be elected for a term of four years, except that for the first elected members of the board of directors, at least one shall be chosen for a two-year term, at least one shall be chosen for a three-year term, and at least one shall be chosen for a four-year term.

(4) The members of the board of directors shall be elected at a meeting of the fire district by secret ballot of eligible members from among the individuals nominated from the floor.

(5) A vacancy on the board may be filled by a qualified individual appointed by the board until the vacancy shall be filled by election at the next meeting for the unexpired term.

(6) The board shall select a president, secretary, and treasurer who shall not receive any compensation but may be reimbursed for expenses incurred in the performance of their duties.
Ala. Code § 45-51-150.16 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-150.16
Section 45-51-150.16 Seizure and Forfeiture of Contraband
Status: in_force

Any device, equipment, record, money, or stakes used in any bingo game or operation in violation of this article, may be contraband and may be seized and is forfeited. Property forfeited may be sold, destroyed, or retained for official use by the state or county law enforcement agencies as the circuit court directs, following a full due process hearing.
Ala. Code § 45-18-60 — Alabama Code / Title 45 / Chapter 18 / Section 45-18-60
Section 45-18-60 Expense Allowance
Status: in_force

(a) The Coroner of Conecuh County shall receive a total expense allowance in the amount of four thousand eight hundred dollars ($4,800) per year, which shall be in lieu of any other compensation, salary, or expense allowance provided by law. This expense allowance shall be payable in equal monthly installments from the general fund of the county each month.

(b)(1) This section shall apply retroactively to October 1, 2001.

(2) All actions taken and payments made to the coroner by the Conecuh County Commission prior to December 28, 2001, are validated, ratified, and confirmed.
Ala. Code § 45-33-242.03 — Alabama Code / Title 45 / Chapter 33 / Section 45-33-242.03
Section 45-33-242.03 Rules and Regulations
Status: in_force

The State Department of Revenue, if directed and authorized by resolution of the Hale County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law.
Ala. Code § 45-50-245.03 — Alabama Code / Title 45 / Chapter 50 / Section 45-50-245.03
Section 45-50-245.03 Payment and Collection of Taxes
Status: in_force

The sale taxes authorized to be levied in Section 45-50-245.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-50-245.02 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state use tax.
Ala. Code § 45-52A-31.08 — Alabama Code / Title 45 / Chapter 52A / Section 45-52A-31.08
Section 45-52A-31.08 Board of Education - Liability of Members; Powers and Duties
Status: in_force

Members of the board of education shall be immune from any civil liability whatsoever, be it in contract, in tort, or otherwise for any actions taken by members in their official capacity as members of the board and done within the line and scope of their authority as members thereof. The members of the board shall have the powers, authority, duties, and responsibilities as are otherwise provided by law for members of boards of education as set forth in Chapter 11 of Title 16.
Ala. Code § 45-7-241 — Alabama Code / Title 45 / Chapter 7 / Section 45-7-241
Section 45-7-241 Levy of Tax; Disposition of Funds; Construction with State Sales Tax Statutes
Status: in_force

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

(1) “Commissioner” means the Commissioner of Revenue of the State.

(2) “County” means Butler County in the State of Alabama.

(3) “Fiscal Year” means the period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year.

(4) “Month” means a calendar month.

(5) “Quarterly Period” means the period of three months ending on the last of each March, June, September, and December.

(6) “Registered Seller” means the person registered with the State Department of Revenue pursuant to the state use tax statutes or licenses under the state sales tax statutes.

(7) “State” means the State of Alabama.

(8) “State Department of Revenue” means the Department of Revenue of the State.

(9) “State Sales Tax” means the tax or taxes imposed by the state sales tax statutes.

(10) “State Sales Tax Statutes” means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein.

(11) “State Use Tax” means the tax or taxes imposed by the state use tax statutes.

(12) “State Use Tax Statutes” means Article 2 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to, or purport to affect, the administration of Article 2 and the incidence and collection of the taxes imposed therein.

(b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this section. All words, terms, and phrases used herein, 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.

(c) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax on account of the business activities and in the amount to be determined by the application of rates against gross sales or gross receipts, as the case may be, as follows:

(1) Upon every person, firm, or corporation, (including the State of Alabama, the University of Alabama, Auburn University and all other institutions of higher learning in the state, whether such institutions by denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of such institutions) engaged, or continuing within Butler County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, (not including, however, bonds or other evidences of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Provided, however, that any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such business at the rates specified, when his or her books are kept so as to show separately the gross proceeds of sales of each business, and when his or her books are not so kept he or she shall pay the tax as retailer on the gross sales of the business.

(2) Upon every person, firm, or corporation engaged, or continuing within Butler County, in the business of conducting, or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games, (including athletic contests, conducted by or under the auspices of any education institution within Butler County, or any athletic association thereof, or other association whether such institution or association be a denominational, a state, or county, or a municipal institution or association or a state, county, or city school, or other institution, association or school), skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description within Butler County, an amount equal to one percent of the gross receipts of any such business.

(3) Upon every person, firm, or corporation engaged or continuing within Butler County in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, an amount equal to one fifth percent of the gross proceeds of the sale of such machines; provided, that the term “machines,” 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.

(4) Upon every person, firm, or corporation engaged or continuing within Butler County in the business of selling at retail any automotive vehicle or truck trailer, semitrailer, or house trailer, an amount equal to one fifth percent of the gross proceeds of sale of the automotive vehicle or truck trailer, semitrailer, or house trailer, provided, however, where a person subject to the tax provided for in this subdivision withdraws from his or her stock in trade any automotive vehicle or truck trailer, semitrailer, or house trailer for use by him or her or by his or her employee or agent in the operation of such business, there shall be paid, in lieu of the tax levied herein, a fee of one dollar twenty-five cents ($1.25) per year or part thereof during which such automotive vehicle, truck trailer, semitrailer, or house trailer shall remain the property of such person. Each such year or part thereof shall begin with the day or anniversary date, as the case may be, or such withdrawal and shall run for the 12 succeeding months or part thereof during which such automotive vehicle, truck trailer, or house trailer shall remain the property of such person.

Where any used automotive vehicle or truck trailer, semitrailer, 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.

(5) Upon every person, firm, or corporation engaged or continuing within Butler County in the business of selling at retail 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, an amount equal to one fifth percent of the gross proceeds of the sale thereof. Provided, however, the one fifth 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.

(6) Upon every person, firm, or corporation engaged or continuing within Butler County in the business of selling through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products, and substitutes therefor, there is hereby levied a tax equal to one percent of the cost of such food, food products, and beverages sold through such machines, which cost for the purpose of this subdivision shall be the gross proceeds of sale of such business.

(d) The taxes provided for by subsection (c) shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state sales tax statutes, except where inapplicable or where herein otherwise provided, including all provision of the state sales tax statutes for enforcement and collection of taxes.

(e) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption in the county of the following:

(1) 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 on or after March 28, 1986, for storage, use, or other consumption in Butler County, except as provided in subdivisions (2), (3), and (4) at the rate of one percent of the sale price of such property.

(2) Any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail on or after March 28, 1986, at the rate of one fifth 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) Any automotive vehicle or truck tailer, semitrailer, or house trailer purchased at retail on or after March 28, 1986, for storage, use, or other consumption in Butler County at the rate of one fifth percent of the sales price of such automotive vehicle, truck trailer, semitrailer, or house trailer. Where any used automotive vehicle, truck trailer, semitrailer, 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) 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 after March 28, 1986, for the storage, use, or other consumption in Butler County at the rate of one fifth 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 fifth 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.

(f) The taxes provided for by subsection (e) shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state use tax statutes except where inapplicable or where herein otherwise provided including all provisions of the state use tax statutes for enforcement and collection of taxes.

(g) The sales taxes authorized to be levied in subsection (c) shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in subsection (e) shall be paid and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state use tax.

(h) The taxes authorized to be imposed by this section shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this section. The taxes, 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 taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein authorized to be levied, and the State Department of Revenue, for the use and benefit of the county, shall collect such taxes and enforce this section and shall have and exercise for such collection and enforcement all rights and remedies that the State Department of Revenue has for collection of the state sales tax and the state use 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 taxes authorized to be levied by this section and otherwise to enforce the provisions of this section, including the institution, prosecution, and defense of any litigation involving this section; and the Department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder.

(i) 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 section, when applied to the sales tax authorized to be levied in subsection (c), shall apply to the sales tax authorized to be levied in subsection (c) 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, when applied to the use tax authorized to be levied in this section, shall apply to the use tax authorized to be levied in subsection (e). The Commissioner and the State Department of Revenue shall have and exercise the same powers, duties, and obligations, with respect to the taxes herein authorized to be levied, that are imposed on the commissioner and the department by the state sales tax statutes and the state use tax statutes that are made applicable by this section to the taxes herein authorized to be levied and to the administration of this section are incorporated herein by reference and made a part hereof as if fully set forth herein.

(j) The State Department of Revenue shall charge Butler County for collecting the taxes levied under this section such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Butler County Commission, but such charge shall not, in any event, exceed five percent of the total amount of the taxes collected in the county under this section. Such charge for collecting such taxes may be deducted each month from the gross revenues from such taxes before certification of the amount of the proceeds thereof due Butler County for that month. The Commissioner of Revenue shall pay into the State Treasury all taxes collected under this section, as such taxes are received by the Department of Revenue, and 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 State Comptroller the amount of taxes collected under this section and paid by him or her into the State Treasury for the benefit of Butler County during the month immediately preceding such certification. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Butler County during each month, the commissioner may deduct from the taxes collected in the month the charge due the department for the collection of the taxes for the county. It shall be the duty of the State Comptroller to issue his or her warrant each month payable to the Butler County Commission in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of the county.

(k) The proceeds of any taxes provided for herein shall be paid over by the county within 10 days after their receipt as follows:

(1) Fifty percent shall be paid over to the county board of education;

(2) Fifty percent shall be paid over to the county general fund.
Ala. Code § 45-2-21.01 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-21.01
Section 45-2-21.01 Applicability - Subject Matter
Status: in_force

This subpart shall apply to the sale of alcoholic beverages for off-premises consumption on Sunday of certain licensees of the Alcoholic Beverage Control Board of the State of Alabama.
Ala. Code § 45-11-247.06 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-247.06
Section 45-11-247.06 Charge for Collection; Trust Account
Status: in_force

The department shall charge Chilton County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Chilton 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 Chilton County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this part, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the State Comptroller the amount collected and paid into the State Treasury for the benefit of Chilton County during the month immediately preceding the certification. The State Comptroller shall issue a warrant each month payable to the County Treasurer of Chilton County in an amount equal to the certified amount which shall be paid into the county general fund to be used to build a new county jail. The tax shall expire within one year of certification by the Chilton County Commission that the county indebtedness has been retired from the bond issuance and that the debt no longer exists. The taxes collected one year after the indebtedness has been retired shall be placed in a trust account used for the maintenance and repair of the new jail as follows: For the fiscal year beginning October 1, 2019, an amount not to exceed four hundred thousand dollars ($400,000) may be appropriated by the county commission from the trust account, which amount may be carried over from year to year, for the maintenance and repair of the county jail; and for each fiscal year thereafter amounts not to exceed one hundred thousand dollars ($100,000) per year may be appropriated by the county commission from the trust account for the maintenance and repair of the county jail, until the funds in the account are exhausted. Upon certification, the tax levied pursuant to this part shall terminate and the tax shall automatically become null and void.
Ala. Code § 45-27-60.10 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-60.10
Section 45-27-60.10 Subpoenas
Status: in_force

The county medical examiner, or the State Medical Examiner, or the Director of the Alabama Department of Forensic Sciences may issue subpoenas for the production of medical documents, radiographs, tissues, fluids, or any other material thing as may be required while investigating the death.
Ala. Code § 45-8A-113 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-113
Section 45-8A-113 Mayor
Status: in_force

Commencing with the next term of office, the office of Mayor of the City of Oxford shall be full-time.
Ala. Code § 45-14-233 — Alabama Code / Title 45 / Chapter 14 / Section 45-14-233
Section 45-14-233 Law Enforcement Authority of Community Corrections Director and Employees
Status: in_force

(a) The Director of the Clay County Community Corrections Program and employees of the program shall constitute law enforcement officers of the State of Alabama with authority to make arrests and serve arrest and search warrants in the performance of their official duties to the same extent as deputy sheriffs are authorized and empowered in the counties, so long as he or she holds a current certification from the Alabama Peace Officers’ Standards and Training Commission. The powers of arrest under this section shall be limited to investigations and arrests involving criminal acts committed at facilities of the program and acts committed by persons under their supervision which constitute a violation of supervision or the commission of a criminal offense. The program director or any community corrections employee with law enforcement authority may arrest any person under his or her supervision if he or she has probable cause to believe the offender has committed a criminal offense or violated the conditions of supervision. In case of an arrest without a warrant, the community corrections director or employee shall prepare a written warrant setting forth that the offender has, in his or her judgment, violated a condition or conditions of supervision or committed a criminal offense, and the warrant shall be sufficient for having the offender brought forthwith before the court for determination as to probable cause of the commission of a crime or charge of violation of a condition of supervision. The court may order detention of the offender pending further hearing, after which the court may revoke probation or participation in the community corrections program, or both, pursuant to Section 15-18-175(d)(3).

(b) The director and employees of the Clay County Community Corrections Program given power of arrest by this section shall be required to comply with the minimum standards in effect on May 13, 2019, relating to state law enforcement officers.
Ala. Code § 45-2-261.06 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-261.06
Section 45-2-261.06 Purposes and View
Status: in_force

In preparation of the proposed master plan and planning and zoning ordinances and regulations, the planning commission shall make careful and comprehensive studies and surveys of the present conditions existing within unincorporated areas with due regard to existing agricultural uses, to land by virtue of its availability, proximity to water supplies, and other geographical features as particularly suited to agricultural uses, to neighboring municipalities, towns and villages, to growth of subdivisions, to the general population, to growth of the resort areas in the county, and make adequate provisions for traffic, recreational areas, and industries and other public requirements. The comprehensive plan, development and zoning ordinances, and regulations shall be made with the general purpose of guiding and accomplishing a coordinated, adjusted, and harmonious development of the county which will in accordance with present and future needs best promote the health, environment, safety, morals, order, convenience, prosperity, and general welfare, as well as efficiency and economy in the process of development, and shall promote safety from fire, flood, and other dangers and the healthful and convenient distribution of population, and the wise and efficient expenditure of public funds. The plan, regulations, and ordinances shall be public record but their purpose and effect shall be to aid the Baldwin County Commission in the performance of its duties hereunder, and assisting and cooperating with other federal, state, and local agencies so as to achieve coordinated, adjusted, and harmonious development. The Baldwin County Commission may contract or appoint planners, engineers, architects, or other consultants to assist the planning commission in developing the master plan, ordinances, and regulations. The consultants shall be paid by the county commission for their service according to the terms and conditions of their contracts or appointments.
Ala. Code § 45-41-71 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-71
Section 45-41-71 Membership; Districts; Elections
Status: in_force

(a) The Lee County Commission shall be composed of five commissioners, elected from single-member districts one through five, inclusive, by the qualified voters residing within each district and the judge of probate, who shall serve as chair. The five districts shall be apportioned as provided by law. Each commissioner shall reside in the district he or she represents at the time of qualifying for office and during his or her tenure. The commissioners shall be elected for four-year staggered terms in the same manner as terms are staggered on May 3, 2004, as follows: Commissioners in district one and district three shall be elected in 2004, and every four years thereafter; commissioners in district two, district four, and district five shall be elected in 2006, and every four years thereafter.

(b) The composition and election of the Lee County Commission as it existed on January 1, 2004, is ratified and confirmed. This section shall continue to apply to commissioners elected for a term of office for county commissioners in Lee County on or after that date.
Ala. Code § 45-21-240.06 — Alabama Code / Title 45 / Chapter 21 / Section 45-21-240.06
Section 45-21-240.06 Office of Tax Assessor and Tax Collector Abolished
Status: in_force

The offices of Tax Assessor and Tax Collector of Crenshaw County are hereby abolished effective on the first day of the term to which he or she is elected, or on such earlier date as is prescribed in Section 45-21-242 if vacancy occurs in either the office of tax assessor or tax collector.
Ala. Code § 45-20-71.21 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-71.21
Section 45-20-71.21 Individual Duties May Be Withdrawn
Status: in_force

Should a majority of the membership of the board (not a majority of a quorum) deem such action necessary from any cause, they may withdraw from the individual member of the board the authority and power impressed by Section 45-20-71.20, and when such withdrawal is made, and until granted again, such authority shall be vested in the board, or as it otherwise may determine, at any constituted meeting as herein provided.
Ala. Code § 45-51A-32.20 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-32.20
Section 45-51A-32.20 Creation
Status: in_force

There is created the Montgomery Firefighters Pension Fund in the City of Montgomery, Alabama, and a Board of Trustees of the Montgomery Firefighters Pension Fund, by which name the board shall be known and called, to be composed of the persons hereinafter named and to be selected as hereinafter provided and directed, in connection with the regularly organized and paid fire department of the city for the benefit of the members of the department and the persons hereinafter named, which fund shall be raised in the manner hereinafter provided.
Ala. Code § 45-3-171.22 — Alabama Code / Title 45 / Chapter 3 / Section 45-3-171.22
Section 45-3-171.22 Report of Cost of Demolition; Adoption of Resolution Fixing Costs; Proceeds of Sale of Salvaged Materials; Objections to Finding of Cost; Notice
Status: in_force

Upon demolition of the building or structure, the appropriate city official shall make an itemized written report to the governing body of the cost thereof. The cost of the demolition shall be the actual cost the city incurs in the demolition should the city use its own forces, including administrative costs the city incurs in abating the nuisance. Should the city contract for demolition, the cost shall be the actual cost the contractor charges the city for the demolition, including administrative costs the city incurs in abating the nuisance. Upon report of the costs by the appropriate city official, the governing body shall adopt a resolution fixing the costs which it finds were incurred in the demolition and assessing the same against the property; provided, however, the proceeds of any moneys received from the use of salvaged materials from the building or structure shall be used or applied against the cost of the demolition; and provided, further, then any person, firm, or corporation having an interest in the property may be heard at the meeting concerning the fixing of the costs or the amounts thereof. The city clerk of the city shall give at least 10 days’ notice of the meeting at which the fixing of the costs is to be considered by first-class mail to all entities having an interest in the property whose address and interest is determined from the revenue commissioner’s records on the property or is otherwise known to the clerk. The fixing of costs by the governing body shall constitute a special assessment against the lot or lots, parcel or parcels of land upon which the building or structure was located, and thus made and confirmed shall constitute lien on the property for the amount of the assessment. The lien shall be superior to all other liens on the property except liens for taxes, and shall continue in force until paid. A certified copy of the resolution shall be filed in the Office of the Judge of Probate of Barbour County. Upon filing, the revenue commissioner of the county shall add the amount of the lien to the ad valorem tax bill on the property and shall collect the amount as if it were a tax and remit the amount to the city. The county revenue commissioner shall retain 10 percent of the amount of each lien collected to be used for operational purposes.
Ala. Code § 45-57-150.09 — Alabama Code / Title 45 / Chapter 57 / Section 45-57-150.09
Section 45-57-150.09 Itemized List
Status: in_force

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

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

(2) An itemized list of all expenses, including the name of each person to whom the expenses are paid and a receipt or invoice for all expenses.
Ala. Code § 45-28-82.35 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-82.35
Section 45-28-82.35 Use of Other Programs
Status: in_force

The district attorney, to the extent practicable, may utilize the services of an existing community corrections program established pursuant to Section 15-18-170, to provide for the supervision of a defendant participating in the pretrial diversion program. The district attorney may utilize the services of an existing drug court program established pursuant to Section 12-23A-4, so long as the district attorney determines it would serve the best interests of justice and the community.
Ala. Code § 45-29-242 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-242
Section 45-29-242 Levy of Tax
Status: in_force

(a) There is hereby levied and imposed in the county, in addition to all other taxes of every kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed with the Fayette County Judge of Probate and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the purchase price.

(b) There is hereby levied and imposed in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise or use tax on the storage, use, or other consumption in the county of any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the Fayette County Judge of Probate and purchased other than at wholesale outside the state for storage, use, or other consumption in Fayette County, a tax in an amount equal to one and one-half percent of the purchase price.

(c) Where any used automotive vehicle, truck trailer, semitrailer, 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 automotive vehicle, truck trailer, semitrailer, or house trailer, the taxes levied by this section shall be paid on the net difference, that is, the price of the new or used vehicle or trailer sold less the credit for the used vehicle or trailer taken in trade.

(d) The taxes levied by this section shall be collected by the Fayette County Tax Collector at the same time and in the same manner as the tax levied by Sections 40-23-101 and 40-23-102, and shall be subject to all the same definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts; provided, however, the tax collector shall not be entitled to receive additional compensation for collection of the tax authorized herein.

(e) The revenue collected by the tax collector pursuant to this section shall be distributed to the Fayette County Commission to be deposited in a special fund for the Fayette County Water Coordinating and Fire Prevention Authority. The Fayette County Commission shall distribute such funds to the authority from time to time upon the written request of the chair of the authority. Such written request shall become a permanent record of the Fayette County Commission minutes and a copy of such request shall be retained by the authority for inclusion in the permanent records of the authority.
Ala. Code § 45-31-120.07 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-120.07
Section 45-31-120.07 Job Classification Plan
Status: in_force

After the adoption by the personnel board of a job classification plan, allocation of each position in the classified service shall be made by the board to the end that all positions in the same class shall be sufficiently alike to permit use of a single descriptive title, the same qualification requirements, the same test of competence, and the same pay scale.
Ala. Code § 45-39A-11.27 — Alabama Code / Title 45 / Chapter 39A / Section 45-39A-11.27
Section 45-39A-11.27 Expiration of Tourism Improvement District
Status: in_force

If a tourism improvement district expires due to the time limit set pursuant to subdivision (8) of Section 45-39A-11.23, a new tourism improvement district plan may be established or the expiring tourism improvement district may be renewed pursuant to this subpart.
Ala. Code § 45-30-230 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-230
Section 45-30-230 Expense Allowance; Salary
Status: in_force

(a) This section shall be operative in Franklin County.

(b) Commencing on June 1, 1995, the Sheriff of Franklin County shall be entitled to an additional expense allowance equal to the difference between the salary currently being paid to the sheriff and the salary of fifty-two thousand five hundred dollars ($52,500) annually currently being paid to the Circuit Clerk of Franklin County, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance 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.

(c) Beginning with the expiration of the term of the incumbent sheriff, the annual salary for the sheriff shall be increased by the difference between the salary of the sheriff and the salary of the circuit clerk, payable in equal monthly installments from the general fund of the county and at that time, subsection (b) shall become null and void.
Ala. Code § 45-37-121.01 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-121.01
Section 45-37-121.01 Personnel Board - Extent of Authority
Status: in_force

In and for each separate county of the State of Alabama which has a population of 400,000 or more people according to the last or any future federal census, there shall be a personnel board for the government and control by rules and regulations and practices hereinafter set out or authorized of all employees and appointees holding positions in the classified service of such counties and the municipalities therein whose population according to the last federal census was 5,000 or more and the county board of health, and such personnel board is vested with such power, authority, and jurisdiction. Provided, however, that such board shall not govern any officers or appointees holding positions in the unclassified service. The unclassified service shall include: All employees or appointees of a city or county board of education, or a library board; persons engaged in the profession of teaching in the public schools; officers elected by popular vote; the judge of any court; the county attorney; the city manager of any municipality; the director of personnel; the county health officer, provided, however, that if any law or laws now or hereafter enacted shall cause the offices of all other county health officers in the State of Alabama to become subject to any state or county civil service or merit system now or hereafter established, in such event, the office of county health officer in each county subject to the provisions of this part shall be a position in the classified service as herein defined; one private secretary of a member of the governing body and of each officer except judges elected by vote of the people; interns, resident physicians, resident dentists, student technicians, and student nurses, while undergoing training in a county health department or in a hospital maintained by public funds; common laborers, members of boards who are not employed on a full time basis and are not required to devote their time and services exclusively to such counties and municipalities therein; attorneys, physicians, surgeons, and dentists who with the express or implied permission of an appointing authority or of such county or city hold themselves out for employment by others in the same or a like line of work as that performed by them for such appointing authority; where there are two county sites or county courthouse sites maintained in one county and a county officer or officers are required to maintain an office in one courthouse and branch or subsidiary office in the other of the courthouses, the chief deputy of each elective officer in charge of such branch office. The classified service shall include all other offices and positions in the county and municipal service, including the services of the county board of health and the board of registrars of such county, except as otherwise provided in this part. Each member of the board in all hearings before it may administer oaths, certify to official acts, issue subpoenas, compel the attendance of witnesses and the production of papers, books, and records and may punish for contempt of the board in like manner and extent as may be done by courts of county commissioners: A member of the board or his or her employer shall be prohibited from selling materials, supplies, or services to a county or municipality unless such sales are made as the result of open competitive bidding. The term independent contractor, as used in this section shall include a prospective independent contractor, and the term appointing authority as used in this section, shall also include the public entity for which an appointing authority acts. The term employee as used in this part, shall not be deemed to include independent contractors, but in order to prevent evasions of the policy of this part, the board shall have power to control, in the manner hereinafter specified, the use of independent contractors for performance of work for an appointing authority except in cases hereinafter specifically exempted from such control. The board shall exercise constant vigilance to see that the policy of this part be not evaded by the use of independent contractors, and whenever the board shall have reason to believe that work is about to be, or is being done, continued, or completed by an independent contractor for an appointing authority, and that such work is such as to be, or, at the time of commencement thereof, to have been, performable as well, practically, expeditiously, and economically by one or more employees appointed or appointable, under this part as by an independent contractor, the board may serve such appointing authority, and such independent contractor, if such independent contractor be known, with a written request to appear before the board at a time and place specified in such written instrument and show cause, if any there be, why such work should not be done, continued, or completed by one or more employees appointed, or appointable, under this part. Deposit of such written request in the United States registered mail, postage and registration fee prepaid, and properly addressed, shall be sufficient service. At the time and place specified in the written request such appointing authority and independent contractor, or either of them, may appear, and, in such event, shall be accorded a fair hearing. If, upon such hearing, or in the event opportunity therefor be not availed of, in the absence thereof, the board shall determine that such work is such, or of such character, as to be, or, at the time of commencement thereof, to have been performable as well, practically, expeditiously, and economically by one or more employees appointed, or appointable, under this part as by an independent contractor, and that no sufficient reason has been made to appear why such work should be performed by an independent contractor in preference to one or more employees appointed, or appointable, under this part, the board may enter an order prohibiting the doing, continuance, or completion of such work after a date specified in such order otherwise than by and through one or more employees appointed, or to be appointed, under this part, and no compensation shall be paid to, or received by, an independent contractor affected by such order for work done after the date specified in such order. In arriving at its determination the board shall consider, among other things, and give appropriate weight, to the circumstances of whether or not competent persons are available for appointment under this part for performance of the type of work involved, and of whether or not the type of work involved is such as may be reasonably expected to be continuous for an indefinite time, regularly recurrent, or sporadic, and of whether or not the type of work involved is such as is customarily and generally let to independent contractors, and of whether or not the appointing authority possesses, or should reasonably be expected to obtain, physical facilities for performance of such work by one or more employees appointed, or appointable, under this part. The board, however, shall have no power to prohibit the use of independent contractors for the construction of viaducts, bridges, street improvements, sewers, canals, public buildings, or public utilities, and, should an appointing authority desire to do any such construction work by means of its own construction forces or employees, the board, upon application to it first made, may, but is not required, to permit the doing of such construction work by construction forces of employees of the appointing authority not appointed under this part, subject to such conditions and limitations as the board may prescribe. In order to forestall the possibility of prohibition by the board of use of an independent contractor for the further performance of any work after such work has been let to such independent contractor, an appointing authority may apply to the board in advance of the letting of any work to an independent contractor for permission to do so, such application to be in writing and to contain a copy of the proposed contract or such general description of its substance as satisfactory to the board. The board may grant such application with or without conditions or limitations, and if the same be granted the board shall not thereafter prohibit anything thus authorized. In its determination concerning grant or refusal of such application, the board shall be guided by the same considerations as are hereinabove indicated for guidance of its determination upon the question of whether or not to prohibit the commencement or continuation of work by an independent contractor. The board is especially charged with the responsibility and empowered to place special emphasis on making provision for inclusion in the merit system of physically and mentally handicapped persons and to make special regulations and to grant exceptions from this part and its regulations promulgated hereunder as it shall from time to time deem appropriate to carry out this provision.
Ala. Code § 45-8A-23.145 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.145
Section 45-8A-23.145 Proposed Expenditures - Comparison with Other Years
Status: in_force

In the budget and budget proposal in parallel columns opposite the several items of proposed expenditures, there shall be placed the amount of each such item in the budget of the last completed fiscal year, the amount of such items actually expended during such year, the amount of each such item in the budget of the current year and the amount actually expended to the time of preparing the budget proposal plus the expenditures for the remainder of the current fiscal year estimated as accurately as may be.
Ala. Code § 45-45-233.34 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-233.34
Section 45-45-233.34 Forfeiture of Cash or Security
Status: in_force

All forfeitures of cash or other security deposited with the clerk of any court, and all deposits otherwise retained pursuant to this subpart shall be paid over to the Madison County Work Release and Pretrial Release Fund hereby created, to be used to implement this subpart.
Ala. Code § 45-15-231 — Alabama Code / Title 45 / Chapter 15 / Section 45-15-231
Section 45-15-231 Operation of Jail Store; Sheriff’s Department Fund
Status: in_force

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

(b)(1) The sheriff shall establish and maintain a Sheriff’s Department Fund in a bank located in Cleburne County. All proceeds collected under this section from the operation of the jail store shall be deposited by the sheriff into the Sheriff’s Department Fund. All proceeds collected under this section from the operation of the jail telephone system shall be deposited into the Sheriff’s Law Enforcement Fund.

(2) The sheriff shall keep an account of all jail store sales , telephone usage fees, and transactions of the Sheriff’s Department Fund and the Sheriff’s Law Enforcement Fund for audit by the Department of Examiners of Public Accounts. The jail store account , telephone usage fees, Sheriff’s Law Enforcement Fund, and Sheriff’s Department 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 and the county commission within 30 days of its completion.

(c) All profits realized in the operation of the jail store and telephone system shall be expended at the discretion of the sheriff for law enforcement purposes in Cleburne County , including office expenses, that are in the interest of the public.

(d) The sheriff shall provide the Cleburne County Commission a yearly report due on September 30 detailing transactions , revenues , and expenditures of all funds derived from the operation of the county jail store and telephone system .

(e) The establishment of the Sheriff’s Department Fund and the use of the proceeds of the fund shall not diminish or take the place of any other source of income established for the sheriff or the operation of the office.
Ala. Code § 45-46-242.07 — Alabama Code / Title 45 / Chapter 46 / Section 45-46-242.07
Section 45-46-242.07 Issuance Fee on Motor Vehicle Tags or Plates
Status: in_force

In addition to all other issuance fees currently provided by law, the county officer charged with the duty and responsibility of issuing motor vehicle license tags and plates in the county shall assess and collect an issuance fee of five dollars ($5) on each tag or plate issued. The proceeds from the additional fee shall be used for the construction and maintenance of the new county jail, and to repay any debt incurred by the county in constructing the new county jail.
Ala. Code § 45-34-242.05 — Alabama Code / Title 45 / Chapter 34 / Section 45-34-242.05
Section 45-34-242.05 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 40–25–1 through Section 40–25–28, 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 § 45-52-190 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-190
Section 45-52-190 Morgan County Legislative Delegation Fund
Status: in_force

(a) The Morgan County Commission shall maintain a separate fund, originally created by Act 2009-767, 2009 Regular Session (Acts 2009, p. 2347), and now known as the Morgan County Legislative Delegation Fund, to be used to establish, equip, and maintain a legislative office for the members of the Legislature serving the county. (b) All decisions concerning the delegation office including, but not limited to, revenue, income, purchases, and grants shall be made by resolution of the delegation adopted by a concurrent majority of the delegation, members of the Senate and House of Representatives, each house voting separately. The resolution may provide an operational procedure for the decisions of the legislative delegation office. (c) The county commission shall immediately pay any amounts from the Morgan County Legislative Delegation Fund as the delegation may request. Requests shall be in the form of a resolution passed by the delegation, signed by one senator and one member of the House of Representatives from the county duly appointed by the members of the delegation. (d) The delegation shall expend the monies in the Morgan County Legislative Delegation Fund to employ staff and acquire adequate physical office space, equipment, supplies, services, and all other necessary items. The delegation may also expend the monies for other purposes including, but not limited to, grants for allowable public purposes at the discretion and direction of the delegation. (e) The individuals employed and expenditures of the monies shall be at the discretion of the delegation. (f) Any monies allocated but not spent at the end of the fiscal year shall not be applied for any other purpose but shall be carried forward and shall remain available year to year for expenditures as provided in this section. (g) The revenue and expenditures of the legislative delegation office shall be audited on an annual basis. (h) Any monies in the Morgan County Legislative Delegation Fund on September 30, 2025, shall remain in the Morgan County Legislative Delegation Fund on October 1, 2025.

(b) All decisions concerning the delegation office including, but not limited to, revenue, income, purchases, and grants shall be made by resolution of the delegation adopted by a concurrent majority of the delegation, members of the Senate and House of Representatives, each house voting separately. The resolution may provide an operational procedure for the decisions of the legislative delegation office.

(c) The county commission shall immediately pay any amounts from the Morgan County Legislative Delegation Fund as the delegation may request. Requests shall be in the form of a resolution passed by the delegation, signed by one senator and one member of the House of Representatives from the county duly appointed by the members of the delegation.

(d) The delegation shall expend the monies in the Morgan County Legislative Delegation Fund to employ staff and acquire adequate physical office space, equipment, supplies, services, and all other necessary items. The delegation may also expend the monies for other purposes including, but not limited to, grants for allowable public purposes at the discretion and direction of the delegation.

(e) The individuals employed and expenditures of the monies shall be at the discretion of the delegation.

(f) Any monies allocated but not spent at the end of the fiscal year shall not be applied for any other purpose but shall be carried forward and shall remain available year to year for expenditures as provided in this section.

(g) The revenue and expenditures of the legislative delegation office shall be audited on an annual basis.

(h) Any monies in the Morgan County Legislative Delegation Fund on September 30, 2025, shall remain in the Morgan County Legislative Delegation Fund on October 1, 2025.
Ala. Code § 45-8-232.20 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-232.20
Section 45-8-232.20 Rehabilitation Board; Rules and Regulations; Inmate Wages; Escape from Custody; Work Release Program Requests; Annual Report
Status: in_force

(a) This section shall apply to Calhoun County.

(b) The following words shall have the following meanings:

(1) BOARD. The Calhoun County Rehabilitation Board, which shall be composed of the sheriff who shall act as chair; the district attorney; the senior circuit judge; the senior district judge; and a fifth person to be selected by the Calhoun County Commission.

(2) INMATE. Any person convicted of a crime and sentenced to the county jail or state prison.

(c)(1) The board shall adopt written procedures of operation and administration and shall elect one of its members as chair on an annual basis. Meetings shall generally be conducted in accordance with Robert’s Rules of Order.

(2) Any rules, regulations, or policies promulgated by the board shall be written upon the minutes of the board, and shall be acknowledged and signed by each member of the board a minimum of 30 days before the rules, regulations, or policies can be implemented or utilized for any prisoner pursuant to this section.

(3) Inmates shall participate in paid employment at the discretion of the board.

(d) The board shall adopt written regulations and policies permitting the sheriff to extend the limits of the place of confinement of an inmate, if there is reasonable cause to believe his or her suitability, by authorizing him or her under prescribed conditions to leave the confines of the county jail unaccompanied by a custodial agent for a prescribed period of time to work at paid employment while continuing as an inmate in the jail in which he or she shall be confined except during the hours of his or her employment and transportation to and from the place of employment.

(e)(1) The employer of an inmate involved in work release shall pay the wages of the inmate to the board or an agent designated by the board to administer the accounting and disposition of the wages of the inmate. This designation will be renewed annually or can be terminated by agreement of the board and the employer. The disposition of the net wages of the inmate shall be in the following amounts and priority:

a. Thirty percent shall be withheld for the costs of the confinement of the inmate and paid to the sheriff monthly. The sheriff may use these funds to pay any costs associated with the administration and operation of the jail including, but not limited to, salaries for necessary staff, equipment, and administrative costs for purposes of this section.

b. That amount ordered by the circuit or juvenile or district court to be paid for child support shall be paid monthly to the appropriate court or agency.

c. An amount as ordered by the circuit or district court to be paid monthly to the clerk of the court for court costs, fines, restitution, and other costs up to 25 percent of the net wages of the inmate.

d. An amount as agreed to in writing by the inmate to be paid monthly to the family of the inmate.

e. Any remaining amount each month will be deposited in the Calhoun County Jail Inmate Trust Fund, to be paid to the inmate for his or her personal use as prescribed by jail rules or held until the inmate’s release.

(2) Any legal encumbrances upon the wages of the inmate may preclude participation of the inmate in this program.

(f) The willful failure of an inmate to remain within the extended limits of his or her confinement or to return within the time prescribed by the sheriff to the county jail shall be deemed as an escape from the custody of the sheriff and shall be punishable as provided by law for escaped prisoners.

(g) The board, its employees, or an agency designated by the board are authorized to make investigations and recommendations pertaining to the validity of requests by inmates to be considered for this work release program. The agency initially designated shall be the Calhoun County Community Punishment and Corrections Authority, Inc. This designation shall be renewed annually or may be terminated by agreement of the board or both parties. The investigations shall include, but not be limited to, actual employment of the inmate, reliability of transportation to and from work, knowledge by the employer of the status of the inmate, the agreement of the employer to send the inmate’s pay checks to the agency, and the inmate’s signed agreement to abide by the conditions governing his or her participation in the program. A nonrefundable investigation application fee of fifty dollars ($50) shall be paid to the designated agent by the inmate in applying for this program. This fee may be changed at the discretion of the board.

(h) A primary consideration for inmates to participate in this program is that they already have a source of employment. However, the board may endeavor to secure employment for eligible inmates under this section subject to the following:

(1) Wages shall be at least as high as the prevailing wage for similar work in the area.

(2) The employment shall not result in displacement of currently employed workers.

(3) Inmates eligible for work release shall not be employed as strike breakers or in impairment of any existing contracts.

(4) Exploitation of eligible inmates in any form is prohibited.

(i) No inmate granted privileges pursuant to this section shall be deemed to be an agent, employee, or involuntary servant of the board, state, county, or municipality while working in the community or while going to and from employment or other specified areas, or while on furlough.

(j) The sheriff shall prepare an annual report to be filed not later than 60 days from the close of each fiscal year, a copy of the report shall be filed with each of the following persons or agencies: The board, the governing bodies to which this section applies, and to the circuit and district judges serving Calhoun County. This report shall include, but not be limited to, the prior year activities including number of inmates participating in the program, monies earned and disposition thereof, general effectiveness of the program, and any recommendation for the activities of the current year and other pertinent information. Supporting documentation for this report will be supplied to the sheriff by the organization making investigations or background checks for work release within 30 days of the end of the fiscal year.
Ala. Code § 45-25-171 — Alabama Code / Title 45 / Chapter 25 / Section 45-25-171
Section 45-25-171 Board of Health Fees
Status: in_force

(a) The DeKalb County Board of Health shall designate the services rendered by the county board department for which fees may be charged and shall set the fee to be charged for each service. The health department is authorized to charge and collect such fees. All fees collected shall be in addition to any and all federal, state, and local appropriations. Any fees collected shall be processed in accordance with the recommendations of the State Examiners of Public Accounts.

(b) No person shall be denied any service because of that person’s inability to pay. The county board of health may establish a sliding fee scale based on one’s ability to pay.

(c) This section shall not apply to nor affect any fees otherwise authorized, set or collected under state or federal law or regulations and shall not affect funding from the state in any way.

(d) All fees collected pursuant to this section are appropriated to the health department which collected such fees.

(e) This section is not intended to affect, repeal, or replace Section 45-25-170.
Ala. Code § 45-49A-80.01 — Alabama Code / Title 45 / Chapter 49A / Section 45-49A-80.01
Section 45-49A-80.01 Vacancies
Status: in_force

Whenever a vacancy occurs in the office of mayor in the City of Prichard in Mobile County, Alabama, with six months or more remaining in the vacating mayor’s term, the president of the city council shall immediately instruct the city clerk to provide for holding a special election to fill such vacancy with such election to be held no later than 60 days after such office has become vacant. Such election shall be held in the manner prescribed by law and the person elected to the office of mayor in such special election shall serve for the remainder of the unexpired term. In the event such vacancy occurs during the last six months of a mayor’s term, the president of the city council shall succeed to the office of mayor for the remainder of the unexpired term.
Ala. Code § 45-41-83.22 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-83.22
Section 45-41-83.22 Dissolution of Program
Status: in_force

Upon the voluntary dissolution of the Lee County Alternative Sentencing Program and the board, or upon its termination by law or rule of a court, all of its assets, other than those assets held for the benefit of some other person or entity, whether real or personal, tangible or intangible, shall become the property of the Lee County Commission.
Ala. Code § 45-36-180.05 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-180.05
Section 45-36-180.05 Requisitions
Status: in_force

The county engineer is hereby designated as the person authorized to make requisitions in writing to the county commission for per diem and other expenses, provided, when contracts are to be let or when equipment is to be purchased, lease-purchased, or rented involving more than two thousand dollars ($2,000), the engineer shall notify the county commission two weeks in advance and shall obtain approval and signatures of the majority of the commissioners for such transactions. The engineer shall purchase all articles, materials, supplies, and equipment when possible through the State Department of Transportation; he or she shall at all times obtain at least three bids on such items; and he or she shall use standardized equipment where possible, so that more companies may bid on such. The engineer shall post a monthly ledger on the wall of the entry of the office of the department of public works, visible to the public, with a statement of all articles, material, and equipment purchased in the prior month, stating both the price and from whom the purchases were made.
Ala. Code § 45-18-81.60 — Alabama Code / Title 45 / Chapter 18 / Section 45-18-81.60
Section 45-18-81.60 Qualifications; Duties; Compensation; Tenure; Removal
Status: in_force

(a) Any County Solicitor or District Attorney of the 35th Judicial Circuit:

(1) Who is not less than 70 years of age; (2) Who has served for 12 years or more as county solicitor or district attorney; (3) Who is receiving no salary or retirement benefits from the State of Alabama or any county within the 35th Judicial Circuit; may elect to become a Solicitor Counsel of the 35th Judicial Circuit by filing a written declaration to that effect with the District Attorney of the 35th Judicial Circuit. If the district attorney shall find that any such declarant is qualified, as hereinabove set forth, a commission as Solicitor Counsel for the 35th Judicial Circuit shall be issued to such declarant by the District Attorney. The Solicitor Counsel shall aid and assist the district attorney and provide other assistance as required by the county of his or her residence if possible.

(b) The salary of each solicitor counsel shall be three thousand dollars ($3,000) per annum payable in equal monthly installments with one hundred twenty-five dollars ($125) per month payable from any district attorney’s fund which comes within the 35th Judicial Circuit and one hundred twenty-five dollars ($125) per month payable from the county’s general fund of the residence of the solicitor counsel. Such solicitor counsel shall hold office during the good behavior of such solicitor counsel but upon refusal to assist the district attorney such solicitor counsel may be removed with a majority vote of the county commission of the county in which the solicitor counsel resides.
Ala. Code § 45-37A-52.221 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-52.221
Section 45-37A-52.221 Right of Mayor and Other Officers in Council
Status: in_force

The mayor, the heads of all departments, and such other officers of the city as may be designated by the council, shall be entitled to attend meetings of the council, but shall have no vote therein. The mayor shall have the right to take part in the discussion of all matters coming before the council, and the directors and other officers shall be entitled to take part in all discussions of the council relating to their respective offices, departments, or agencies.
Ala. Code § 45-49-40.08 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-40.08
Section 45-49-40.08 Examinations
Status: in_force

(a) The board shall conduct examinations for applicants for licenses to practice as barbers and as apprentices at least four times each year, at such times and places as the board shall determine. Such examination shall include both a practical demonstration and a written and oral test, and shall embrace the subjects usually taught in schools and colleges of barbering approved by the board. Licenses to barbers or apprentices shall be issued by the board to any applicant who shall have passed the examination therefor, by making a score of at least 70 percent on each section of the examination, and who shall possess the other qualifications required by this part.

(b) Whenever the board shall be requested to give a special examination, the applicants taking such examination shall pay an additional fee of twenty-five dollars ($25).
Ala. Code § 45-51-71.01 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-71.01
Section 45-51-71.01 Salary
Status: reserved

In Montgomery County, effective beginning the next term of the county commission after April 6, 2022, the salary of each member of the Montgomery County Commission shall be increased by sixteen thousand dollars ($16,000) per year and two existing unvouchered expense allowances granted to each member of the county commission equal to the same amount per year shall be repealed and replaced by the salary increase provided in this section.
Ala. Code § 45-55-50 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-50
Section 45-55-50 Office Abolished
Status: in_force

In Pike County, effective at the end of the current term of office, the office of constable provided for in each election precinct pursuant to Chapter 23, Title 36, is abolished.
Ala. Code § 45-37-240.80 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-240.80
Section 45-37-240.80 Appointee Qualifications
Status: in_force

(a) The Jefferson County Tax Assessor shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years’ accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy.

(b) The Jefferson County elected Assistant Tax Assessor, Bessemer Division, shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years’ accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy.

(c) The Jefferson County elected Assistant Tax Collector, Bessemer Division, shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years’ accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy.
Ala. Code § 45-37A-54.72 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-54.72
Section 45-37A-54.72 Funding from City
Status: in_force

The city in which the authority is located is authorized, but not required, to make appropriations or to lend money from time to time to the authority for the purpose of providing educational, cultural, and recreational facilities, exhibits, and exhibitions for amusement and entertainment. Such voluntary appropriations or loans may be upon such terms and conditions as are mutually agreeable to the authority and the city.
Ala. Code § 45-49A-64.09 — Alabama Code / Title 45 / Chapter 49A / Section 45-49A-64.09
Section 45-49A-64.09 Bonds of Authority
Status: in_force

(a) All bonds issued by the authority shall be signed by the chair of its board or other chief executive officer and attested by its secretary, and the seal of the authority shall be affixed thereto, and any interest coupons applicable to the bonds of the authority shall be signed by the chair of its board or other chief executive officer; provided, that a facsimile of the signature of one, but not both, of the officers may be printed or otherwise reproduced on any such bonds in lieu of his or her manually signing the same. A facsimile of the seal of the authority may be printed or otherwise reproduced on any such bonds in lieu of being manually affixed thereto, and a facsimile of the signature of the chair of its board or other chief executive officer may be printed or otherwise reproduced on any such interest coupons in lieu of his or her manually signing the same. Any such bonds may be executed and delivered by the authority at any time and from time to time, shall be in such form and denominations and of such tenor and maturities, shall contain such provisions not inconsistent with this part, and shall bear such rate or rates of interest, payable and evidenced in such manner, as may be provided by resolution of its board. Bonds of the authority may be sold at either public or private sale in such manner and at such price or prices and at such time or times as may be determined by the board to be most advantageous. The principal of and interest on any bonds issued or obligations assumed by the authority may thereafter at any time (whether before, at, or after maturity of any such principal and whether at, after, or not exceeding six months prior to the maturity of any such interest) and from time to time be refunded by the issuance of refunding bonds of the authority, which may be sold by the authority at public or private sale at such price or prices as may be determined by its board to be most advantageous, or which may be exchanged for the bonds or other obligations to be refunded. The authority may pay all expenses, premiums, and commissions which its board may deem necessary and advantageous in connection with any financing done by it. All bonds issued by the authority shall be construed to be negotiable instruments although payable solely from a specified source. All obligations created or assumed and all bonds issued or assumed by the authority shall be solely and exclusively an obligation of the authority and shall not create an obligation or debt of any county or municipality; provided, that this sentence shall not be construed to release the original obligor from liability on any bond or other obligation assumed by the authority. Any bonds issued by the authority shall be limited or special obligations of the authority payable solely out of the revenues of the authority specified in the proceedings authorizing those bonds. Any such proceedings may provide that the bonds therein authorized shall be payable solely from that one or combination of the following sources as may be set forth in any resolution of the board authorizing the issuance of such bonds:

(1) Any tax proceeds appropriated, allocated, or made payable (in whole or in part) to such authority by or pursuant to any act of the Legislature of the state or by or pursuant to any ordinance, resolution, or order of the county in which the authority is authorized to furnish public transportation service, or any municipality located in such county.

(2) The revenues derived from the operation of all transit systems owned by the authority or solely out of the revenues from the operation of any one or more of such systems or parts thereof, regardless of the fact that those bonds may have been issued with respect to or for the benefit of only certain particular systems of the authority.

(b) The authority may pledge for the payment of any of its bonds the revenues from which such bonds are payable, and may execute and deliver a trust indenture evidencing any such pledge or a mortgage and deed of trust conveying as security for such bonds the transit systems, or any part of any thereof, the revenues or any part of the revenues from which are so pledged. Any mortgage and deed of trust or trust indenture made by the authority may contain such agreements as the board may deem advisable respecting the operation and maintenance of the property and the use of the revenues subject to such mortgage and deed of trust or affected by such trust indenture, and respecting the rights, duties, and remedies of the parties to any such instrument and the parties for the benefit of whom such instrument is made; provided, that no such instrument shall be subject to foreclosure.
Ala. Code § 45-52-233.02 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-233.02
Section 45-52-233.02 Sale of Abandoned, Stolen, and Unclaimed Property
Status: in_force

(a) The Sheriff of Morgan County shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriff’s office. These records shall state the description of the property, the date of recovery of the property, the serial or other identifying number of the property, and the place where the property was recovered. The records shall be open to public inspection at all reasonable times.

(b) All abandoned or stolen property recovered by the sheriff’s office shall be stored in a suitable place to protect the property from deterioration.

(c) If abandoned or stolen personal property is of a perishable nature and reasonable attempts to locate and identify the owner of the property are unsuccessful, the property may be sold at once without notice. The sheriff shall attempt to obtain the best possible price for the property. The proceeds from the sale shall be held for a period of six months for the owner. During this period, the proceeds shall be paid to the owner upon demand, less any costs of recovery, storage, maintenance, and sale. If the proceeds are not claimed within six months, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of the property, the net funds shall be paid to the Sheriff of Morgan County.

(d)(1) The sheriff shall keep and maintain a permanent record of all abandoned or 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 where the firearm was recovered.

(2) For the purposes of this section, “firearm” shall have the same meaning as defined in Section 13A-8-1.

(3) Unless otherwise provided by law, the sheriff may sell or destroy the firearm if the owner of the firearm does not claim the firearm within six months of the date the sheriff obtained it.

(4) The sheriff may sell the firearms only to gun dealers who have a current federal firearm license on the date of the sale. The sheriff 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 Sheriff of Morgan County.

(5) The sheriff may establish a procedure to destroy firearms and may expend necessary funds of the sheriff’s office for that purpose.

(e)(1) As often as necessary, the sheriff may sell at public auction or by internet auction to the highest bidder all abandoned or stolen personal property, other than firearms, which has been recovered by the sheriff’s office and has remained unclaimed by the rightful owner for at least a six-month period.

(2) Prior to the sale, notice shall be given by publication in a newspaper of general circulation in Morgan County once a week for two successive weeks or by posting notice in a conspicuous place at the Morgan 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. If the publication of notice is made in the newspaper, the first notice shall run at least 20 days prior to the auction.

(f) The owner of any abandoned or stolen personal property recovered by the Morgan County Sheriff’s Office, including firearms, may claim the property at any time prior to its sale by submitting sufficient proof of ownership as determined by the sheriff and paying any reasonable expenses incurred in the recovery of the property, its maintenance, storage, and a pro rata share of the cost, if any, of publication of notice of the sale of the property.

(g) If the property is sold at public auction, as provided in this section, a notation in the storage record shall be made of the sale and of the amount received for the property. The person making the sale may reject any and all bids if the amount bid is unreasonably low and may continue the sale, from time to time, if no bidders are present.

(h) The proceeds from the sale of the property at an auction conducted under the authority of this section, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be collected by the sheriff and deposited in any bank located in Morgan County into a fund designated as the sheriff’s fund. The fund may be drawn upon by the sheriff and used exclusively for law enforcement purposes in the discharge of the duties of the sheriff’s office at the discretion of the sheriff.
Ala. Code § 45-30-240.20 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-240.20
Section 45-30-240.20 Creation; Branch Office
Status: in_force

There is hereby created within the tax assessor’s office in Franklin County, Alabama, a license division which shall issue all motor vehicle licenses and titles through the tax assessor’s office. Such license division shall also operate and maintain a branch office in Red Bay, Alabama, which shall be computerized to facilitate the issuance of such licenses and titles.
Ala. Code § 45-34-71.02 — Alabama Code / Title 45 / Chapter 34 / Section 45-34-71.02
Section 45-34-71.02 Districts
Status: in_force

For the purpose of this part, and for future elections of members of the county commission, Henry County is hereby divided into five separate geographical districts, to be numbered 1 to 5, inclusive, and are hereby described as follows:

(1) DISTRICT NO. 1

Beginning at the Southeast Corner of Henry County at Georgia line on East Side and Houston County on South Side; thence West along the South line of Henry County to the Southwest Corner of Henry County; thence North along the West line of Henry County to the intersection of Henry County Road No. 16; thence East along the centerline of said Henry County Road No. 16 to the intersection of the West City Limits of Headland, Alabama; thence South along the West City Limits line to the intersection of centerline of Seaboard Coast Line Railroad; thence Northeast along centerline of Seaboard Coast Line Railroad Tracks to its intersection with the projected centerline of Cleveland Street; thence South along the centerline of Cleveland Street to the intersection of Holland Street; thence East along the centerline of Holland Street to its intersection with Mitchell Street; thence South along the centerline of Mitchell Street to its intersection with East Church Street (Alabama Highway No. 134); thence East along the centerline of East Church Street to its intersection with Cable Street; thence South along the centerline of Cable Street to its intersection with Sparks Street; thence West along the centerline of Sparks Street to its intersection with Peachtree Street; thence South along Peachtree Street to its intersection with Whitten Street; thence East along the centerline of Whitten Street to its intersection with Cable Street; thence South along the centerline of Cable Street to its intersection with the centerline of Peachtree Street; thence Southeast along the centerline Peachtree Street to its intersection with Holman Drive; thence East along the centerline of Holman Drive to the intersection of centerline of U.S. Highway No. 431; thence North along the centerline of U.S. Highway No. 431 to the intersection of centerline of Alabama Highway No. 134; thence East along the centerline of Alabama Highway No. 134 to the intersection of centerline of County Road No. 15; thence North along the centerline of County Road No. 15 to the centerline of Henry County Road No. 99 (Old U.S. 431); thence West along County Road No. 99 to the East City Limits line of Headland, Alabama; thence North along the East City Limits line of Headland to its Northeast Corner; thence West along the North City Limits line of Headland to its intersection with the centerline of Henry County Road No. 9; thence North along the centerline of Henry County Road No. 9 to its intersection with the centerline of U.S. Highway No. 431; thence North along the centerline of Henry County Road No. 431 to its intersection with the centerline of Henry County Road No. 12; thence East along the centerline of Henry County Road No. 12 to its intersection with Henry County Road No. 45; thence North along the centerline of Henry County Road No. 45 to its intersection with the centerline of Henry County Road No. 30; thence East along the centerline of Henry County Road No. 30 to its intersection with the centerline of Henry County Road No. 26; thence East along Henry County Road No. 26 to its intersection with Henry County Road No. 55; thence South along the centerline of Henry County Road No. 55 to its intersection with Henry County Road No. 12; thence East along the centerline of Henry County Road No. 12 to its intersection with the centerline of Henry County Road No. 53; thence South along the centerline of Henry County Road No. 53 to its intersection with the centerline of Henry County Road No. 77; thence North along the centerline of Henry County Road No. 77 to its intersection with the centerline of Henry County Link Node Road No. 1048; thence East along the centerline of Henry County Link–Node Road No. 1048 to its intersection with the centerline of Alabama Highway No. 95; thence South along the centerline of Alabama Highway No. 95 to its intersection with Foster Creek; thence East along the center of Foster Creek to the East line of Henry County (Alabama–Georgia line); thence South along the East Line of Henry County to the Southeast corner of Henry County and the point of beginning.

(2) DISTRICT NO. 2

Beginning at the point where Foster Creek drains into the Chattahoochee River at the Georgia line; thence West along Foster Creek to the intersection with Alabama Highway No. 95; thence North along the centerline of Alabama Highway No. 95 to the intersection of Henry County Paved Road Link Node No. 1048, also known as the Will Pitchford Road; thence West along Henry County Road No. 1048 to the intersection of the centerline of Henry County Road No. 77; thence South along the centerline of Henry County Paved Road No. 77 to its intersection with the centerline of Henry County Paved Road No. 53; thence North along the centerline of Henry County Road No. 53 to its intersection with the centerline of County Road No. 12; thence West along the centerline of Henry County Road No. 12 to its intersection with the centerline of County Road No. 55; thence North along the centerline of County Road No. 55 to its intersection with Henry County Road No. 26; thence West along Henry County Road No. 26 to its intersection with Henry County Road No. 30; thence West along the centerline of Henry County Road No. 30 to its intersection with the centerline of Henry County Road No. 45; thence South along the centerline of Henry County Road No. 45 to its intersection with the centerline of Henry County Road No. 12; thence West along the centerline of Henry County Road No. 12 to the East line of the Newville City Limits; thence North along the East line of the Newville City Limits to the Northeast corner of the Newville City Limits; thence West along the North line of the Newville City Limits to the Northwest corner of the Newville City Limits; thence South along the West line of the Newville City Limits; to its intersection with the centerline of Henry County Road No. 7; thence Northwest along the centerline of Henry County Road No. 7 to its intersection with the centerline of Henry County Road No. 89; thence Northwest along the centerline of Henry County Road No. 89 to its intersection with the centerline of Alabama Highway No. 27; thence Northeast along the centerline of Alabama Highway No. 27 to its intersection with Henry County Road No. 32; thence East along the centerline of Henry County Road No. 32 to its intersection with Henry County Road No. 99 (Old U.S. Highway No. 431); thence North along the centerline of Henry County Road No. 99 to its intersection with the centerline of Henry County Road No. 40; thence Northwest along the centerline of Henry County Road No. 40 to its intersection with the centerline of Alabama Highway No. 27; thence North along the centerline of Alabama Highway No. 27 to its intersection with the centerline of Henry County Road No. 45; thence North along the centerline of Henry County Road No. 45 to its intersection with the centerline of Henry County Link Node Road No. 5056; thence 114 § 45–34–71.02 LOCAL LAWS § 45–34–71.02 East along Henry County Link Node Road No. 5056 to its intersection with the centerline of U.S. Highway No. 431; thence South along the centerline of U.S. Highway No. 431 to the intersection of the centermost branch of Skipper Creek; thence Southeast along this centermost branch of Skipper Creek to its branchfork running North toward Abbeville High School; thence North along this branch toward Abbeville High School to its intersection with the projected centerline of Pine Street of Abbeville, Alabama; thence East along the projected centerline and the centerline of Pine Street to its intersection with the centerline of Kirkland Street (Alabama Highway No. 27); thence North along the centerline of Kirkland Street to its intersection with the centerline of East Alabama Street; thence East along the centerline of East Alabama Street to its intersection with the centerline of Alabama Highway No. 95 (Columbia Road); thence Southeast along the centerline of Alabama Highway No. 95 to its intersection with the centerline of Henry County or City of Abbeville Link Node Dirt Road No. 5068; thence South along the centerline of Link Node Road No. 5068 to its intersection with the South Line of Abbeville City Limits; thence West along this South Line of Abbeville City Limits to a City Limits Corner; thence South along the Abbeville City Limits Line to a corner; thence West along the Abbeville City Limits Line to its intersection with Skipper Creek; thence Southeast along Skipper Creek to the first branch leading off in a Northeasterly direction; thence Northeast along this branch to its intersection with the City Limits Line of Abbeville; thence follow the South and East City Limits Line in a counter clock-wise direction to the East City Limits line intersection with Alabama Highway No. 10; thence East along the centerline of Alabama Highway No. 10 to its intersection with the centerline of Henry County Link Node Road No. 1245 in Shorterville; thence East along centerline of Link Node Road No. 1245 to its intersection with the centerline of Henry County Road No. 97; thence Southeast along the centerline of Henry County Road No. 97 to its intersection with the centerline of Henry County Link Node Road No. 1154 (Farmer’s Landing Road); thence East along the centerline of Link Node Road No. 1154 to the East Line of Henry County and West Line of Georgia; thence South along the East Line of Henry County and West Line of Georgia to its intersection with Foster Creek Southeast of Haleburg, Alabama, the Point of beginning.

(3) DISTRICT NO. 3

Beginning at the intersection of the centerline of Henry County Link Node Road No. 1154, also known as the Farmer’s Landing Road, and the East Line of Henry County and West Line of State of Georgia, approximately three (3) miles East of the Shorterville Community; thence West along Link Node Road No. 1154 (Farmer’s Landing Road) to its intersection with the centerline of Henry County Paved Road No. 97; thence Northwest along the centerline of Henry County Paved Road No. 97 to its intersection with the centerline of Henry County Link Node Road No. 1245; thence West along the centerline of Henry County Link Node Road No. 1245 to its intersection with the centerline of Alabama Highway No. 10; thence West along the centerline of Alabama Highway No. 10 to the intersection of Alabama Highway No. 95 (South Doswell Street); thence South along the centerline of Alabama Highway No. 95 to its intersection with the centerline of Clendinen Street; thence West along the centerline of Clendinen Street to its intersection with the centerline of Trawick Street; thence North along the centerline of Trawick Street to its intersection with the centerline of Alabama Highway No. 10 (West Washington Street); thence Northwest along the centerline of Alabama Highway No. 10 and Old Highway U.S. 431 to its intersection with the centerline of U.S. Highway No. 431; thence North along the centerline of U.S. Highway No. 431 to its intersection with the centerline of Henry County Link Node Road No. 1180 (Firetower Road); thence East along Henry County Link Node Road No. 1180 to its intersection with the centerline of Alabama Highway No. 95; thence North along the centerline of Alabama Highway No. 95 to its intersection with the centerline of Henry County Road No. 37; thence Northwest along the centerline of Henry County Road No. 37 to its intersection with the centerline of U.S. Highway No. 431; thence North along the centerline of U.S. Highway No. 431 a short distance to its intersection with the centerline of Henry County Road No. 54; thence Northwest along the centerline of Henry County Road No. 54 to its intersection with the centerline of Henry County Link Node Road No. 1211; thence Southwest along Henry County Link Node Road No. 1211 to its intersection with the centerline of Henry County Road No. 29; thence Southeast along the centerline of Henry County Road No. 29 to its intersection with the centerline of Henry County Link Node Road No. 1186; thence South along the centerline of Henry County Link Node Road No. 1186 to its intersection with the centerline of Alabama Highway No. 10; thence West along the centerline of Alabama Highway No. 10 to the West Line of Henry County and the East Line of Barbour County; thence North along the West Henry County Line to the Northwest Corner of Henry County; thence East along the North Line of Henry County and the South Line of Barbour County to the Northeast Corner of Henry County and the West Georgia Line; thence South along the East Line of Henry County and West Georgia Line to its intersection with the centerline of Henry County Link Node Road No. 1154, also known as Farmer’s Landing Road, and the Point of beginning.

(4) DISTRICT NO. 4

Beginning at the intersection of the centerline of Henry County Road No. 32 and the intersection of the centerline of Henry County Road No. 99 (Old U.S. 431); thence West along the centerline of said County Road No. 32 to its intersection with the centerline of Alabama Highway No. 27; thence Southwest along the centerline of said Highway No. 27 to the West line of Henry County (East Line of Dale County); thence North along Henry County’s West Line to its intersection with the centerline of Alabama Highway No. 10; thence East along the centerline of said Alabama Highway No. 10 to its intersection with the centerline of Link Node Road No. 1186; thence North along the centerline of said Link Node Road No. 1186 to its intersection with the centerline of Henry County Road No. 29; thence North along the centerline of said County Road No. 29 to its intersection with the centerline of Henry County Link Node Road No. 1211; thence Northeast along the centerline of said Link Node Road No. 1211 to its intersection with the centerline of Henry County Road No. 54; thence East along the centerline of said County Road No. 54 to its intersection with the centerline of U.S. Highway No. 431; thence South along the centerline of said U.S. Highway No. 431 to its intersection with the centerline of Henry County Road No. 37; thence Southeast along the centerline of said Henry County Road No. 37 to its intersection with the centerline of Alabama Highway No. 95; thence South along the centerline of Alabama Highway No. 95 to its intersection with the centerline of Henry County Link Node Dirt Road No. 1180 (Fire Tower Road); thence West along the centerline of said County Link Node Road No. 1180 to its intersection with the centerline of U.S. Highway No. 431; thence South along the centerline of U.S. Highway No. 431 to its intersection with the centerline of Old U.S. Highway No. 431; thence South along the centerline of Old U.S. Highway No. 431 to its intersection with the centerline of Alabama Highway No. 10; thence East along the centerline of said Alabama Highway No. 10 to its intersection with the centerline of Trawick Street in Abbeville, Alabama; thence South along the centerline of Trawick Street to its intersection with the centerline of Clendinen Street; thence East along the centerline of Clendinen Street to its intersection with the centerline of Alabama Highway No. 95 (South Doswell Street); thence North along the centerline of Alabama Highway No. 95 (South Doswell Street) to its intersection with the centerline of Alabama Highway No. 10 (East Washington Street); thence East along the centerline of Alabama Highway No. 10 (East Washington Street) to its intersection with the East City Limit’s line of Abbeville, Alabama; thence South and West along the City Limit’s line of Abbeville, Alabama to its intersection with a Branch Head South of Merritt’s Subdivision; thence Southwest along said branch to its intersection with Skipper Creek; thence Northwest along Skipper Creek to its intersection with the South City Limit’s line of Abbeville, Alabama; thence East, North and East along the South City Limit’s lines of Abbeville, Alabama to its intersection with Link Node Dirt Road No. 5068; thence North along said Link Node Road No. 5068 to its intersection with the centerline of Alabama Highway No. 95; thence Northwest along the centerline of said Alabama Highway No. 95 to its intersection with the centerline of Alabama Street; thence West along the centerline of Alabama Street to its intersection with the centerline of Kirkland Street; thence South along the centerline of said Kirkland Street to its intersection with the centerline of Pine Street; thence West along the centerline and projected centerline of Pine Street to its intersection of a Branch; thence Southwest along this Branch to its intersection with the center of Skipper Creek; thence Northwest along the center of Fork of Skipper Creek to its intersection with the centerline of U.S. Highway No. 431; thence North along the centerline of said U.S. Highway No. 431 to its intersection with the centerline of Link Node Road No. 5056 (Sam Singletary Road); thence West along the centerline of said Link Node Road No. 5056 to its intersection with the centerline of Henry County Road No. 45; thence South along the centerline of said County Road No. 45 to its intersection with the centerline of Alabama Highway No. 27; thence South along the centerline of said Alabama Highway No. 27 to its intersection with the centerline of Henry County Road No. 40; thence Southeast along the centerline of said Henry County Road No. 40 to its intersection with the centerline of Henry County Road No. 99 (Old U.S. Highway No. 431); thence South along the centerline of said Henry County Road No. 99 (Old U.S. Highway No. 431) to its intersection with the centerline of Henry County Road No. 32 and the Point of beginning.

(5) DISTRICT NO. 5

Beginning at the intersection of the centerline of Henry County Paved Road No. 15 and the centerline of Alabama Highway Number 134; thence West along the centerline of said Alabama Highway Number 134 to its intersection with the centerline of U.S. Highway No. 431; thence South along the centerline of U.S. Highway No. 431 to its intersection with the centerline of Holman Drive; thence West along the centerline of Holman Drive to its intersection with the centerline of Peachtree Street; thence Northwest along the centerline of Peachtree Street to its intersection with the centerline of Cable Street; thence North along the centerline of Cable Street to its intersection with the centerline of Whitten Street; thence West along the centerline of Whitten Street to its intersection with the centerline of Peachtree Street; thence North along the centerline of Peachtree Street to its intersection with the centerline of Sparks Street; thence East along the centerline of Sparks Street to its intersection with the centerline of Cable Street; thence North along the centerline of Cable Street to its intersection with the centerline of Alabama Highway No. 134 (East Church Street); thence West along the centerline of Alabama Highway No. 134 (East Church Street) to its intersection with the centerline of Mitchell Street; thence North along the centerline of Mitchell Street to its intersection with the centerline of Holland Street; thence West along the centerline of Holland Street to its intersection with the centerline of Cleveland Street; thence North along the centerline and projected centerline of Cleveland Street to its intersection with the centerline of Seaboard Coast Line Railroad Company; thence Southwest along the centerline of Seaboard Coast Line Railroad Company to its intersection with the West City Limits Line of Headland, Alabama; thence North along the West City Limits Line of Headland to its intersection with the centerline of Henry County Road No. 16; thence West along the centerline of said Henry County Road No. 16 to its intersection with the West Line of Henry County and East Line of Dale County; thence North along the West Line of Henry County to its intersection with the centerline of Alabama Highway No. 27; thence East along said centerline of Alabama Highway No. 27 to its intersection with the centerline of Henry County Road No. 89; thence Southeast along the centerline of Henry County Road No. 89 to its intersection with the centerline of Henry County Road No. 7; thence Southeast along the centerline of Henry County Road No. 7 to its intersection with the West City Limits Line of Newville, Alabama; thence North along the West City Limits Line of Newville to the Northwest Corner of Newville City Limits; thence East along the North City Limits Line to the Northeast Corner of Newville City Limits; thence South along the East Line of Newville City Limits to its intersection with the centerline of U.S. Highway No. 431; thence South along the centerline of U.S. Highway No. 431 to its intersection with the centerline of Henry County Road No. 9; thence Southwest along the centerline of Henry County Road No. 9 to its intersection with the North City Limits Line of Headland, Alabama; thence East along the North City Limits Line of Headland to the Northeast corner of City Limits Line of Headland; thence South along the East City Limits Line of Headland to its intersection with the centerline of Henry County Road No. 99 (Old U.S. Highway No. 431); thence Northeast along the centerline of Henry County Road No. 99 (Old U.S. Highway No. 431) to its intersection with the centerline of said Henry County Road 15; thence South along the centerline of said Henry County Road No. 15 to its intersection with the centerline of Alabama Highway No. 134 and the Point of beginning.
Ala. Code § 45-51-170 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-170
Section 45-51-170 Storage and Accumulation of Junk, Inoperable Motor Vehicles, Litter; Licensing and Operation of Junk-Yards
Status: in_force

(a) It shall be unlawful for the owner or other person in charge or control of a building, lot, junkyard, or other premises within the unincorporated territory of Montgomery County to fail to keep the lot, junkyard, or premises clean and free from garbage, refuse, litter, junk, debris, salvaged materials, household furniture, trash, used motor vehicle tires, inoperable motor vehicles, kitchen and other household appliances, rags, paper, cardboard, and other nondecorative matter including any materials within which water may accumulate or which may shelter or encourage the growth of insects or rodents, or materials which generate obnoxious odors, or which offend the aesthetics of the community and thereby cause a substantial diminution in the value of other property nearby.

(b) It shall be unlawful for any person to park, leave, or store upon any place or premises within the unincorporated territory of Montgomery County more than one motor vehicle which is not currently and validly registered and tagged as required by state law; provided, that this subsection shall not apply to a licensed business if such parking, leaving, or storing of such motor vehicle is a reasonably necessary incident in the operation of the business. Each day such condition is maintained shall constitute a separate offense.

(c)(1) No person shall establish, operate, or maintain a junkyard containing any items listed in subsection (a), but not limited to those items, any portion of such junkyard which is within 1,000 feet of the nearest edge of the right-of-way of any highway, without obtaining a county license to do so from the county commission. No such license shall be granted except for other appropriate means so as not to be visible from the highway.

(2) The county commission shall have the authority to issue licenses for the operation of junkyards within the limits defined in this section, and may revoke the licenses at any time a junkyard fails to conform to the requirements of this section, and shall charge therefor a fee of twenty-five dollars ($25), payable annually in advance. This fee shall be in addition to the twenty-five dollars ($25) license fee required under Section 23-1-244. All licenses issued under this section shall expire on January 1 following the date of issue. Licenses may be renewed from year to year upon payment of the requisite fee. Proceeds from such fees shall be deposited in the general fund of the county.

(d)(1) This section shall be enforced by the Montgomery County Commission through its county road division and the Montgomery County Sheriff’s Department.

(2) Any person found in violation of this section, upon conviction, shall be deemed guilty of a misdemeanor and shall be sentenced according to law.

(e) Nothing in this section shall be deemed to preclude any aggrieved person from filing a civil suit to have any such overgrowth, storage, and accumulations abated.