Ala. Code § 45-32-90.01 — Alabama Code / Title 45 / Chapter 32 / Section 45-32-90.01
Section 45-32-90.01 Officers; Meetings; Compensation
Status: in_force

The authority shall hold an organizational meeting within 30 days after the appointment of all its members and shall elect a chair and vice chair from among its members. Such officers shall serve for such term as the authority by rule or regulation may prescribe. After the organizational meeting, the authority shall meet at the time and place designated in the call. The chair or a majority of its members may call a meeting of the authority, and at least four meetings shall be held annually. The chair shall preside at each meeting of the authority. In his or her absence, the vice chair shall preside. A majority of the members of the authority shall constitute a quorum. Members of the authority shall receive no compensation for their services, but they shall be entitled to reimbursement for their actual and necessary expense incurred in the performance of their official duties.
Ala. Code § 45-8A-23.234 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.234
Section 45-8A-23.234 Continuity of Officers, Department, Board, or Agencies
Status: in_force

Any office, department, board, or agency provided for in this part with a name or with powers and duties the same or substantially the same as those of an office, department, board, or agency heretofore existing shall continue to exercise its powers and duties. Any provision in any law, rule, regulation, contract, grant, or other document relating to such a formerly existing office, department, board, or agency, shall, so far as not inconsistent with the provisions of this part apply to such office, department, board, or agency provided for by this part.
Ala. Code § 45-51A-33.123 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-33.123
Section 45-51A-33.123 Scope of General Fund Budget
Status: in_force

The general fund budget shall include only the net amounts estimated to be received from or to be appropriated to each public utility. The general fund budget shall be prepared in accordance with accepted principles of municipal accounting and budgetary procedure and techniques, and shall show:

(1) Such portion of the general fund cash surplus as it is estimated will exist, at the end of the current fiscal year, and is proposed to be used for meeting expenditures in the general fund budget for the ensuing year.

(2) An estimate of the receipts from current ad valorem taxes on real estate and tangible personal property during the ensuing fiscal year, assuming that the percentage of the levy collected be no greater than the average percentage of the levy collected in the last three completed tax years.

(3) An estimate of receipts from all other sources of revenue, provided that the estimated receipts from each such source shall not exceed the percentage of estimated revenue in the current fiscal year from the same source, over the amount of the revenue received from the same source, in the last completed fiscal year, unless a law or ordinance under which revenue from any source is derived, has been amended or a new source of revenue has been provided by law or ordinance, in the course of the current year, in which case the estimated receipts from that source may be fixed by the mayor. If additional revenue is to be derived from the state, the amount fixed by the mayor shall not exceed the amount which the proper state official shall certify in writing to be the reasonable expectation of receipts from such source.

(4) A statement to be furnished by the director of finance of the debt service requirements for the ensuing year.

(5) An estimate of the general fund cash deficit, if any, at the end of the current fiscal year and of any other obligations required by law to be budgeted for the ensuing fiscal year.

(6) An estimate of expenditures and appropriations for all other purposes to be met from the general fund in the ensuing fiscal year. All the estimates shall be in detail showing receipts by sources and expenditures by operating units, character, and object, so arranged as to show receipts and expenditures as estimated for the current fiscal year and actual receipts and expenditures for the last preceding fiscal year, in comparison with estimated receipts and recommended expenditures for the ensuing fiscal year.
Ala. Code § 45-49-151.09 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-151.09
Section 45-49-151.09 Application for Permit or License
Status: in_force

(a) On or before the 15th day of October of each year, any person, association, or corporation possessing the qualifications prescribed in this subpart may apply to the racing commission for a permit or license to conduct race meetings and racing under this subpart. On or before the first day of December of each year, after the receipt of any application, the racing commission shall convene to consider and act upon all applications for permits or licenses. Approved permits or licenses may be granted for a period of one year or more from the date of issuance and shall set forth, in addition to any other information prescribed by the racing commission, the name of the licensee, the location of the racetrack, the duration of the race meeting, and the kind of racing desired to be conducted and shall show the receipt by the racing commission of the license fee which may be set by the racing commission. No license shall be transferable, nor shall it be valid in any other place, track, or enclosure except the one specified in the license.

(b) The racing commission shall not issue any licenses which would permit any two racetracks in the county to operate on the same racing days. After the first license has been issued to the licensee, all subsequent annual applications for a license by a permit holder shall be accompanied by proof, in a form as the racing commission may require, that the licensee still possesses the qualifications set out in this subpart. Applications for renewal of licenses shall not be denied except for due cause.
Ala. Code § 45-53-71 — Alabama Code / Title 45 / Chapter 53 / Section 45-53-71
Section 45-53-71 Chair - Expense Allowance
Status: in_force

In Perry County, the chair of the county commission is entitled to receive an expense allowance in the amount of four thousand dollars ($4,000) per year. The expense allowance provided by this section shall be in addition to any and all other compensation and expense allowances heretofore provided by law and shall be payable in equal monthly installments out of the county general fund.
Ala. Code § 45-1-82.07 — Alabama Code / Title 45 / Chapter 1 / Section 45-1-82.07
Section 45-1-82.07 Cost and Fees
Status: in_force

(a) An applicant may be assessed a fee to be established by the district attorney when the applicant is approved for the program. The amount of the assessment for participation in the program shall be in addition to any court costs and assessments for victims or drug, alcohol, or anger management treatment required by law, the district attorney, or the court, and are in addition to costs of supervision, treatment, and restitution for which the pretrial diversion admittee may be responsible. Pretrial diversion program fees as established by this subpart may be waived or reduced due to indigency or reduced ability to pay or for other just cause at the discretion of the district attorney. The determination of indigency of the offender, for the purpose of pretrial diversion admission, fee waiver, or fee reduction shall be made by the district attorney. A schedule of payments for any of these fees may be established by the district attorney.

(b) Except as herein specifically allocated, the district attorney may use fees collected by the pretrial diversion program to fund the pretrial diversion program; for the prosecution of state criminal cases; to help support local and state law enforcement and coroners; for education programs which relate to the prosecution, detection, or prevention of crime; or to benefit any agency or department of state, city, or county government which assists local law enforcement. This support shall be provided to help employ more prosecutors, law enforcement officers, investigators, or staff, buy needed equipment or supplies, provide training opportunities, or for any other prosecutorial or law enforcement purposes.

(c) Except for court costs which are payable by the applicant directly to the clerk of court, fees required by this subpart shall be collected by the office of the district attorney. Those fees collected shall be deposited by the district attorney into the Pretrial Diversion Fund as described in Section 45-1-82.10. The district attorney shall timely make disbursement as provided in this subpart.

(d) The district attorney shall be allowed without further legislative action to raise fees to meet and equal those prescribed by the Alabama Legislature in the event a state pretrial diversion program is enacted after February 22, 2006.
Ala. Code § 45-16-243 — Alabama Code / Title 45 / Chapter 16 / Section 45-16-243
Section 45-16-243 Levy of Tax Authorized
Status: in_force

In addition to all other taxes of every kind now imposed by law, the Coffee County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to four percent of the charge for the rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room. There is exempted from the tax authorized to be levied under this part any rentals or services taxed under Article 1, Chapter 23, Title 40.
Ala. Code § 45-49-244 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-244
Section 45-49-244 License or Privilege Fee
Status: in_force

(a)(1) In Mobile County, the county commission is hereby authorized to levy a license or privilege fee upon any person for engaging in any business for which he or she is not required by law to pay any license or privilege fee or tax to either the State of Alabama or the county.

(2) When a person is engaged in more than one business for one or more of which a license or privilege fee or tax is required to be paid to the state or the county but for one or more of which no license or privilege tax is required to be paid to the state or county, the county commission shall have the authority to levy a license or privilege fee upon that business, or those businesses, for engaging in which such person is not required to pay any license or privilege tax to the state or county. Nothing herein shall be construed to cause a person engaged in the operation of farming of any type to have to pay additional business or privilege fees.

(b) The fees hereby levied shall be paid to that officer or employee of the county chargeable with the duty of collecting license or privilege taxes payable to the county and shall be deposited into the Mobile County General Fund to be used for general county purposes.

(c) The amount of the fees imposed by this section shall be set by the county commission.
Ala. Code § 45-49-120.27 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-120.27
Section 45-49-120.27 Certification of Payroll
Status: in_force

(a) It shall be unlawful for any county or city official, officer, or employee, or any other officer, to pay or to cause to be paid any salary or compensation to any person in the classified service for personal services unless the payroll, estimate, voucher, or account for salary or compensation, containing the name of the person to be paid shall bear the certification of the personnel director or the financial officer of the jurisdiction where the employee is employed, that the person or persons named therein are legally entitled to receive the sums stated therein. Any sum paid contrary to this part or of any rule, regulation, or order thereunder may be recovered in an action maintained in the name of the county or city or jurisdiction by the applicable county or city attorney or by any citizen or taxpayer of the jurisdiction, from any officer who made, approved, or authorized the payment or who signed or countersigned a voucher, payroll, check, or warrant for the payment or from the sureties on the official bond of any officer.

(b) The Personnel Director of the Mobile County Personnel Board shall establish a system to audit the payrolls of those various jurisdictions certifying their own payroll on a periodic basis which shall be at least four times per year. Should any audit reveal any monies to be wrongfully paid, the payments shall be reported to the respective jurisdiction which shall take legal action as may be necessary to recover any funds improperly paid. Failure of the official to take action to recover funds improperly disbursed shall be reported to the District Attorney of Mobile County. Notwithstanding the foregoing, the personnel director shall continue to certify the payrolls of any jurisdictions requesting certification.
Ala. Code § 45-33-243.05 — Alabama Code / Title 45 / Chapter 33 / Section 45-33-243.05
Section 45-33-243.05 Charge for Collection
Status: in_force

The State Department of Revenue shall charge Hale County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed five percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due Hale County for that month.
Ala. Code § 45-26-231.02 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-231.02
Section 45-26-231.02 Records of Abandoned and Stolen Firearms; Sale or Destruction
Status: in_force

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

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

(c) The sheriff may sell or trade in the firearms only to gun dealers who have held an active business license in this state for at least one year immediately prior to the date of sale. The sheriff shall establish a procedure to notify gun dealers of the firearms for sale or trade in. Any cash 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 Elmore County.

(d) The sheriff may establish a procedure to destroy firearms and may expend necessary sheriff’s department funds for that purpose.
Ala. Code § 45-48A-20 — Alabama Code / Title 45 / Chapter 48A / Section 45-48A-20
Section 45-48A-20 Levy of Tax for Public School Purposes
Status: in_force

In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the district ad valorem school tax presently being levied pursuant to Amendment 3 to the Constitution of Alabama of 1901, at the adjusted rate of three and one-half mills in the City of Arab School District (the boundaries of which district are coterminous with the corporate limits of the city) in Marshall County from the present millage to the rate of one dollar thirty cents ($1.30) on each one hundred dollars ($100) worth (13 mills) of taxable property in the City of Arab School District is approved; such increased district ad valorem tax to be levied and collected by the governing body of Marshall County for each year beginning with the levy for the tax year ending September 30, 1988 (the tax for which year will be due and payable October 1, 1988), and ending with the levy for the tax year ending September 30, 1992 (the tax for which year will be due and payable October 1, 1992), for public school purposes; provided, that the aforesaid increased rate of such tax, the time it is to continue, and the purpose thereof shall have been first submitted to the vote of the qualified electors of the City of Arab School District, and voted for by a majority of those voting at a special election called and held in accordance with the law governing special elections.
Ala. Code § 45-29-90.19 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-90.19
Section 45-29-90.19 Freedom of Authority from State Supervision and Control
Status: in_force

This article is intended to aid the State of Alabama in the execution of its duties by providing an appropriate and independent political subdivision of the state with full and adequate powers to fulfill the functions herein authorized. No proceeding, notice, or approval shall be required for the incorporation of the authority or the amendment of its certificate of incorporation, the acquisition of any property or facilities, or the issuance of any bonds, mortgage and deed of trust, or trust indenture. The authority, its facilities, and other property, and the rates and charges thereof shall be exempt from all jurisdiction of, and all regulation and supervision by, the Public Service Commission. Neither a public hearing nor the consent of the State Department of Finance shall be prerequisite to the issuance of bonds by the authority.
Ala. Code § 45-39-80 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-80
Section 45-39-80 Semi-Retired or Retired Circuit Judges
Status: in_force

(a) Any semi-retired or retired circuit judge in the Eleventh Judicial Circuit shall be entitled to receive as additional compensation payable from the treasury of the county, a sum equal to one and one half percent of the compensation paid the judge by the State of Alabama for each year served as circuit judge up to a maximum of 25 percent. The salaries or compensation provided for herein is supplementary to the salaries or compensation paid the judges by the state and shall be paid out of the general funds of the county in 12 equal monthly installments on warrants properly drawn against the funds.

(b) The additional compensation may not be paid to a semi-retired or retired circuit judge who has not vested in the Retirement Systems of Alabama as of July 1, 2010.

(c) Each circuit judge receiving a retirement supplement pursuant to this section and who has vested in the Retirement Systems of Alabama shall receive a retirement supplement pursuant to the formula provided in subsection (a).
Ala. Code § 45-2-21.38 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-21.38
Section 45-2-21.38 Construction
Status: in_force

This subpart shall be construed together with all other existing laws not in conflict with this subpart, relating to the sale of alcoholic beverages in Baldwin County.
Ala. Code § 45-11-231.10 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-231.10
Section 45-11-231.10 Removal, Discharge, or Demotion of Merit Employees; Proceedings Before Board; Appeal
Status: in_force

(a) The sheriff may remove, discharge, or demote any merit employee who is directly under the sheriff, provided that within five days a report in writing of the action is made to the board, giving the reason for the removal, discharge, or demotion. The employee shall have 10 days within which to appeal to the board from the time of his or her notification of removal, discharge, or demotion. If an appeal is filed, the board shall thereupon order the charges or complaint to be filed forthwith in writing, if not already filed, and shall hold a hearing de novo on the charges. No merit employee shall be removed, discharged, or demoted except for some personal misconduct or fact rendering his or her further tenure harmful to the public interest, or for some cause affecting or concerning his or her fitness or ability. If the employee’s removal, discharge, or demotion is appealed to the board, then the same will become final only upon affirmation by the board after a hearing where the employee has been given an opportunity to face his or her accusers and be heard in his or her own defense. Pending a hearing, the affected employee may be suspended and after the hearing the board may order the employee reinstated, demoted, removed, discharged, or suspended, or take any other disciplinary action as in their judgment is warranted by the evidence and under the law. In all cases, the decision of the board shall be reduced to writing and entered in the record of the case and shall include the board’s findings of facts upon which its decision is based.

(b) The board may administer oaths, take depositions, certify official acts, and issue subpoenas to compel the attendance of witnesses and production of papers necessary as evidence in connection with any hearing, investigation, or proceeding within the purview of this subpart. The sheriff or some other law enforcement officer of the county shall serve all processes of the board. In the case a person refuses to obey a subpoena, the board may invoke the aid of the Circuit Court of Chilton County, to order that the testimony or evidence be produced. Upon proper showing, the court shall issue a subpoena or order requiring the person to appear before the board and produce all evidence and give all testimony relating to the matter in issue. A person who fails to obey a subpoena or order may be punished by the court for contempt. The fees of witnesses for attendance and travel shall be the same as fees for witnesses in the Circuit Court of Chilton County, and the fees shall be paid from the treasury or the county in a case involving an employee of the sheriff’s department.

(c) In all proceedings before the board, the board may employ an attorney to appear before the board and prosecute all charges instituted by the sheriff when requested or directed to do so and to give any legal advice and legal assistance to the board as may be requested. The County Attorney of Chilton County or the attorney for the appointing authority that is removing, discharging, demoting, or firing the employee may serve in this capacity.

(d) Any person aggrieved by a decision of the board may appeal that decision to the Circuit Court of Chilton County within 30 days from the rendition of the decision by the board. Review by the circuit court shall be without a jury and be confined to the record and a determination of the questions of law presented. The board’s findings of fact shall be final and conclusive.
Ala. Code § 45-17-242.01 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-242.01
Section 45-17-242.01 Levy of Tax
Status: in_force

The county governing body shall declare the result of the election, and if a majority of the electors voting on the question have voted in favor of such special tax, the county governing body may by ordinance or resolution levy, in addition to all other taxes of every kind now imposed by law, a county privilege or excise tax in the following amounts for the sale, storage, or delivery of the following named tobacco and tobacco products:

(1) Two cents ($0.02) for each package of cigarettes, made of tobacco or any substitute therefor.

(2) One cent ($0.01) for each cigar of any description made of tobacco or any substitute therefor.

(3) One cent ($0.01) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe or cigarette.

(4) One cent ($0.01) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3).

(5) One cent ($0.01) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.

(6) Five cents ($0.05) for each package or other container of little cigars made of tobacco or any substitute therefor.
Ala. Code § 45-46-241.03 — Alabama Code / Title 45 / Chapter 46 / Section 45-46-241.03
Section 45-46-241.03 Bond
Status: in_force

Before entering upon the duties of the office the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed by the Marengo County Commission, giving as security thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by and filed with the judge of probate. The cost of the bond required herein shall be paid out of the general funds of the county on warrant of the Marengo County Commission.
Ala. Code § 45-48-242 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-242
Section 45-48-242 Additional Tax on Wholesale Price of Spirituous or Vinous Liquors
Status: in_force

In Marshall County, in addition to all other taxes of every kind now imposed by law, there is hereby levied and shall be collected a county tax at the rate of five percent upon the wholesale price of all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer of spirituous or vinous liquors or beverages containing such liquors. The county tax herein levied shall be collected by the board from the wholesale purchaser at the time the wholesale purchase price is paid. The proceeds of revenues collected under this section, less costs of administration, shall be paid into the General Fund of Marshall County and shall be distributed as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff’s office for law enforcement purposes; and 1/3 to the county district attorney’s office for administration of the office. In the event any municipality in the county becomes wet subsequent to July 1, 1988, any increase in revenues from the wholesale liquor taxes imposed herein that results from such municipality becoming wet shall be divided between such municipality, the sheriff’s office, and the district attorney’s office according to the aforementioned formula and expended for the purposes prescribed in such formula.
Ala. Code § 45-24A-32.01 — Alabama Code / Title 45 / Chapter 24A / Section 45-24A-32.01
Section 45-24A-32.01 Legislative Findings
Status: in_force

The Legislature finds and declares the following:

(1) Accident data establishes that vehicles running red lights have been and are a dangerous problem in Selma, Alabama.

(2) Studies have found that automated traffic camera enforcement in a municipal area is a highly accurate method for detecting red light violations and is very effective in reducing the number of red light violations and decreasing the number of traffic accidents, deaths, and injuries.

(3) Current Alabama law provides that failing to stop and remain stopped at a traffic-control signal which is emitting a steady red signal is a criminal misdemeanor. Under Alabama law one who commits such a misdemeanor is subject to prosecution only if the misdemeanor was witnessed by either a duly empowered police officer or other witness who makes a verified complaint to a sworn magistrate.

(4) Many jurisdictions have adopted laws that allow use of automated photographic traffic enforcement, and the Legislature finds that it should adopt legislation implementing a program for automated photographic enforcement of traffic signal violations, which the Legislature finds is consistent with this part.

(5) By allowing a program for use of automated traffic cameras in traffic signal enforcement by the City of Selma, the Legislature hopes to both decrease the rate of traffic signal violations and learn more about the effectiveness and fairness involved in the use of the automated systems.
Ala. Code § 45-20-71.32 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-71.32
Section 45-20-71.32 Clerical Assistant
Status: in_force

The board shall have the power and authority to authorize the clerk to employ such clerical assistants as he or she may deem needful in keeping the records of the board, to prescribe such salary as they deem proper and to be paid from any fund as it may lawfully determine, such employee who shall serve at the pleasure of the board.
Ala. Code § 45-37-260.02 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-260.02
Section 45-37-260.02 Building Commissioner; Remedies and Penalties
Status: in_force

(a) The governing body of any county may provide for the enforcement of county zoning resolution or order and regulations by means of the withholding of building, use or occupancy permits and, for that purpose, may establish and fill a position of county building commissioner, and may fix the compensation attached to that position. The position shall be subject to any merit system or civil service law in effect in the county. From and after the establishment of the position and the filling of same, it shall be unlawful to erect, construct, reconstruct, alter, move, use or occupy any building or other structure, or use or occupy any land without obtaining a proper permit from the county building commissioner, and the building commissioner shall not issue any permit unless the plans of and for the proposed erection, construction, reconstruction, alteration, moving, use or occupancy fully conform to all zoning resolutions or orders and regulations then in effect. The county governing body may adopt a reasonable schedule of building, use and occupancy permit fees to provide for a substantial portion of the cost of operating the office of the county building commissioner.

(b)(1) It shall be unlawful to erect, construct, reconstruct, alter, maintain, use , or occupy any building or structure, or to use or occupy any land in violation of any regulation in, or of any provision of, any zoning resolution, or any amendment thereof, enacted or adopted by the governing body of the county under the authority of this section . Any person, firm , or corporation violating any regulation, provision , or amendment, shall be guilty of a Class B misdemeanor . Each and every day during which illegal erection, construction, reconstruction, alteration, maintenance, use , or occupancy continues shall be deemed a separate offense. Provided, however, that prior to any criminal prosecution the county building commissioner or his or her agent shall give a written notice or citation to the person, firm , or corporation violating this section , stating the rule or regulation being violated and notifying the person, firm, or corporation to cease and desist the violation immediately, otherwise the person will be prosecuted as provided for herein. In case any building or structure is, or is proposed to be, erected, constructed, reconstructed, altered, maintained, used , or occupied or any land is, or is proposed to be , used or occupied in violation of this section or of any regulation or provision of any resolution , or amendment thereof , enacted or adopted by the governing body of the county under the authority granted by this section , the building commissioner of the county in which the building, structure , or land is situated, in addition to other remedies provided by law, may institute injunction, mandamus, abatement , or any other appropriate action or actions, proceeding or proceedings in his or her capacity as the building commissioner which is, in his or her name as building commissioner , to prevent, enjoin, abate , or remove t he unlawful erection, construction, reconstruction, alteration, maintenance, use , or occupancy.

(2) The b uilding commissioner, in his or her capacity as b uilding commissioner , may intervene in any action, suit , or other proceedings wherein there is involved any violation of this section , or of any regulation or provision of any resolution, or amendment thereof, enacted or adopted by the governing body of the county under the authority of this section . When the building commissioner so intervenes , he or she shall be deemed to be, and shall be treated as, an original party to the action, suit , or proceedings. It is the intention of this subdivision that any action, suit , or proceedings in which the building commissioner intervenes shall proceed the same as if the building commissioner had been an original party insofar as any statute, act , or rule prohibiting an entire change of parties is concerned. This subdivision shall apply to any action, suit , or proceedings pending at the time of its adoption.
Ala. Code § 45-52-244.02 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-244.02
Section 45-52-244.02 Payment of Taxes; Reports
Status: in_force

Sales taxes levied in Section 45-52-244.01 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues. All taxes levied in this part shall be paid to and collected by the Morgan County Commission, or its designee, at the same time as Alabama state sales tax is due to be paid to the State Department of Revenue. On or prior to the due dates of the tax herein levied, each person subject to such tax shall file with the Morgan County Commission, or its designee, a report or return in such form as may be prescribed by the Morgan County Commission, or its designee, 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 the gross receipts of all such business transactions. Such reports shall also include such other items of information pertinent to the tax and the amount thereof as the Morgan County Commission, or its designee, may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event the person so defers reporting them, the 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 the report.
Ala. Code § 45-53-245.32 — Alabama Code / Title 45 / Chapter 53 / Section 45-53-245.32
Section 45-53-245.32 Payment of Tax
Status: in_force

The tax levied by this subpart shall be collected by the state Department of Revenue or other collection agent as designated by resolution at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set 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 the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied by this subpart may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the department under this section shall be available for inspection by the county commission, or its designee.
Ala. Code § 45-37A-51 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-51
Section 45-37A-51 Definitions
Status: in_force

The following words, terms, and phrases, wherever used in this subpart, shall have the meanings respectively ascribed to them, unless the context plainly indicates that a different meaning is intended:

(1) ACT 556. Act 556 of the Regular Session of the Legislature of 1959 (Acts 1959, p. 1376), as heretofore amended.

(2) ACT 929. Act 929 of the Regular Session of the Legislature of 1951 (Acts 1951, p. 1579), as heretofore amended or hereafter amended, which established in and for every city of the State of Alabama having a population 250,000 or more inhabitants according to the last federal census a pension and relief or retirement and relief system for officers and employees of such city and their dependents.

(3) CITY. Any city wherein there is established a pension and relief or retirement and relief system for municipal officers and employees provided for by Act 929.

(4) FIREMAN. A member of the fire department of the city, whether man or woman, belonging to the general retirement and relief system, upon whose account the city makes no payment to the United States under the federal Social Security Act.

(5) GENERAL RETIREMENT AND RELIEF SYSTEM. Any pension system established by Act 929.

(6) PAYROLL DEDUCTIONS. The deductions which Section 9 of Act 929 requires to be made from salaries of members of the general retirement and relief system and paid into the fund of that system.

(7) POLICEMAN. A member of the police department of the city, whether man or woman, belonging to the general retirement and relief system, upon whose account the city makes no payment to the United States under the federal Social Security Act.
Ala. Code § 45-8-241 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-241
Section 45-8-241 Purpose; License or Privilege Fee; Enforcement; Exemption for Religious Practices
Status: in_force

(a) This section shall apply only to Calhoun County, Alabama, and to no other county.

(b) As used in this section, the following words and terms shall, except as otherwise provided in this section, have the following meanings hereby ascribed to them: “the county” means Calhoun County, Alabama; “the governing body” means the governing body of Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing body; “person” includes any natural person, partnership, corporation, firm, association, trust, estate or other entity; and “business” includes all activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person; “license or privilege fee” shall not include any sales or use tax.

(c) The purposes of this section are to equalize the burden of taxation by authorizing the county to impose a license or privilege fee upon persons now engaging in certain businesses without paying any license fee or tax thereon to either the state or county, to generate additional revenue for the county by imposing an additional license or privilege fee upon persons now engaging or who may hereafter engage in certain businesses and pay license or privilege fees to the state or county, and to generate additional revenue for the county due to urbanization and population creating greater needs and demands for services than can be provided for by revenue generated pursuant to the general laws.

(d) The governing body of the county is hereby authorized to levy an annual license or privilege fee upon any person for engaging in any business in the county. The license or privilege fee hereby authorized shall be in addition to any other license or privilege fee which is currently authorized or may hereafter be authorized.

(e) The fee hereby levied shall be paid annually on October 1 for the succeeding year to that officer or employee of the county chargeable with the duty of collecting license or privilege fees or taxes payable to the county, and shall be deposited in the county general fund for the use of the county.

(f) The license or privilege fee levied by the governing body of the county on any person for engaging in any business, including the business of selling products door-to-door pursuant to Section 45-8-241.01, shall be at a rate of from ten dollars ($10) to one hundred dollars ($100) for each business conducted in the county. The governing body of the county is expressly authorized to set the rate of the license or privilege fee within the limits herein provided for each type or category of business in the county. The rates of the license or privilege fee for each type or category of business shall be uniform throughout the county and shall be set forth in a schedule promulgated by the governing body of the county in which the rate for each type or category of business is dependent on the type, size, gross receipts, and/or number of employees of the business, and/or such other reasonable criteria as the governing body of the county shall determine.

(g) The governing body of the county is hereby expressly authorized to prescribe all necessary or appropriate rules and regulations for the implementation and enforcement of this section, including all rules and regulations as may be necessary by reason of any alteration of law in relation to this section.

(h) Nothing in this section shall be construed to authorize or require a license or privilege fee for practicing the religious tenets of any church.

(i) Any person found by the commissioner of licenses to be engaging in business without having paid the license fee required by this section shall pay a citation fee of seven dollars ($7) in addition to the regular license fee. The citation fee shall be deposited into the county treasury and two dollars ($2) of each citation fee shall be disbursed to the commissioner of licenses for the operation of that office.
Ala. Code § 45-39-200.13 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-200.13
Section 45-39-200.13 Applications for Driver’s Licenses
Status: in_force

The county license commissioner shall take applications for driver’s licenses or renewals thereof, temporary driver permits, and other motor vehicle operator’s licenses and give receipts for the fees paid therefor. All such applications shall be handled in every respect as prescribed in this code. The same fees and charges may be collected and remitted in the manner therein prescribed except that issuance fees therein prescribed for the judges of probate or other issuing officials shall be collected for the use of the county and shall be paid into the general fund in the county treasury at the same time that other monies due the county under this part are paid.
Ala. Code § 45-21-233 — Alabama Code / Title 45 / Chapter 21 / Section 45-21-233
Section 45-21-233 Methods of Service
Status: in_force

(a) In the service of summons and complaints or subpoenas requiring the attendance of witnesses in any civil, criminal, equity, or other case or proceeding in either the small claims court, district court, or Circuit Court of Crenshaw County, whether civil, criminal or juvenile, or before the grand jury, may, in addition to any other mode of service provided by law or rule, be served by the sheriff or constable personally or by leaving a copy thereof at the place of residence of the witness, or the sheriff may serve the same by placing a copy thereof in the United States mail, certified, return receipt requested, enclosing the subpoena in an envelope properly stamped and addressed to the person or witness to be served. Upon service by the sheriff upon any witness or person by anyone of the foregoing methods, provided in this section, the sheriff shall immediately mark the process executed. If the subpoena so mailed is not delivered to the address but is returned to the sheriff by the United States Post Office Department, then the sheriff shall immediately make a diligent effort to serve the subpoena either personally or by leaving a copy thereof at the place of residence of the witness.

(b) Anything to the contrary notwithstanding, in subsection (a) above, any judge having jurisdiction of the proceeding or case may, on motion of any party or on the court’s own motion, order any particular subpoena or the subpoenas in any case or proceeding to be served personally or by leaving a copy thereof at the place of residence of the witness or person or by United States registered or certified mail.
Ala. Code § 45-2-243.84 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-243.84
Section 45-2-243.84 Setting Impact Fees; Levy; Credits; Sharing of Revenues
Status: in_force

(a)(1) An impact fee per service unit of new development may be set by the political subdivision not to exceed one percent of the estimated fair and reasonable market value of the new development after completion.

(2) The estimated fair and reasonable market value of a new development for the purpose of setting an impact fee pursuant to subdivision (1) shall be based on the amount set forth for the issuance of the building permit plus the value of the land or an estimated fair and reasonable market value based on information submitted by the developer. If the political subdivision does not agree with the estimated fair and reasonable market value submitted by the developer, the political subdivision may obtain an appraisal by a licensed appraiser. If the value of the development as submitted by the developer and the value as set forth in the appraisal obtained by the political subdivision are within 10 percent of each other, the two values shall be averaged to determine the estimated fair and reasonable market value of the development. If the two values are not within 10 percent of each other, the developer and the political subdivision shall together select a licensed appraiser to submit an appraisal that would be binding on both parties.

(b) An impact fee may be levied only once on a service unit.

(c) A political subdivision, by ordinance, may provide for credits against any impact fees for expenditures for governmental infrastructure by the developer of a new development and may provide credits based on the demonstrated public benefit of the development. The political subdivision may provide the procedure for the approval of any credit against any impact fees on the development as provided in this subsection.

(d) A county may elect to share revenues from the collection of impact fees with a municipality when the revenues are generated in the police jurisdiction of the municipality. Any revenues shared pursuant to this subsection shall be used by the municipality in accordance with this subpart.
Ala. Code § 45-54-240.01 — Alabama Code / Title 45 / Chapter 54 / Section 45-54-240.01
Section 45-54-240.01 Compensation of Revenue Commissioner
Status: in_force

(a) Effective beginning on June 1, 2023, the Revenue Commissioner of Pickens County shall receive an additional expense allowance in an amount equal to eight thousand dollars ($8,000) per year payable in equal monthly installments. This expense allowance shall be in addition to any other salary, expense allowance, or compensation the revenue commissioner is receiving. The expense allowance provided by this subsection shall be treated as salary for retirement purposes.

(b) Effective beginning the next term of office after May 4, 2023, the annual salary of the revenue commissioner shall be increased by eight thousand dollars ($8,000) per year and at that time subsection (a) shall be void.

(c) Notwithstanding the provisions of Section 11–2A–4, or any other law to the contrary, effective beginning October 1, 2024, and thereafter, pursuant to this section, the revenue commissioner shall be entitled to the same uniform increases in compensation, such as cost-of-living increases, received by other elected county officers. The uniform increases shall be paid to the revenue commissioner as expense allowances during the term of office of the revenue commissioner and shall be treated as salary for retirement purposes. At the end of each term, the amount of any uniform increases during the term shall be added to the permanent salary of the revenue commissioner effective beginning the next term of the revenue commissioner.

(d) The expense allowance and salary provided by this section shall be paid from any fund or funds from which the salary of the revenue commissioner is currently paid.
Ala. Code § 45-19-170 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-170
Section 45-19-170 Collection and Disposition of Fees; Ability to Pay
Status: in_force

(a) The Coosa County Board of Health shall designate the services rendered by the county health 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 Department of 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.
Ala. Code § 45-56-83.61 — Alabama Code / Title 45 / Chapter 56 / Section 45-56-83.61
Section 45-56-83.61 Recording System; Property Instrument
Status: in_force

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

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

(2) I MPROVED RECORDING SYSTEM . A system of recording real property instruments and personal property instruments in the probate office and, in the discretion of the judge of probate, of recording other instruments and documents, which system when completed, shall consist of the equipment necessary and suitable to record, archive, and retrieve records.

(3) P ERSONAL PROPERTY INSTRUMENT . Any instrument or document affecting the title to personal property only, as distinguished from real property, that may now or hereafter be required to be filed or titled for record in the probate office, in accordance with the applicable requirements of the laws of this state, including, without limitation, Sections 35–4–50 and 35–4–90.

(4) R EAL PROPERTY INSTRUMENT . Includes any instrument or document affecting the title to real property that may now or hereafter be filed for record in the probate office pursuant to the applicable requirements of the laws of this state, including, without limitation, Section 12–13–43, and all statutes providing for the filing and recording of notices or statements of liens of any kind, notices of judgment, and plats or maps showing subdivisions of real estate.
Ala. Code § 45-30A-50.01 — Alabama Code / Title 45 / Chapter 30A / Section 45-30A-50.01
Section 45-30A-50.01 Division into Exempt and Classified Services
Status: in_force

(a) All offices and positions of the city shall be divided into the exempt service and the classified service.

(b)(1) The exempt service shall include:

a. The positions of all elected officials of the city.

b. The positions of voluntary personnel and personnel appointed to serve without pay.

c. The positions of consultants rendering temporary professional services.

d. All positions involving seasonal or part-time employment.

e. The positions of attorneys rendering legal service.

(2) Positions in the exempt service held by employees of boards and commissions may be placed in the classified service by resolution of the governing body, after favorable recommendation by such other board or commission, and the governing body in such resolution shall prescribe the conditions under which the employees holding such positions so transferred may acquire permanent status in such positions so long as such positions remain in the classified service.

(c) The classified service shall include all positions in the city service that are paid out of the general fund of the city and out of funds of boards and commissions whose employees are placed in the classified service, and which are not specifically placed in the exempt service or excluded from this part as provided in Section 45-30A-50.23. Unless otherwise specifically provided or clearly implied, this part shall apply only to the classified service.
Ala. Code § 45-27A-60 — Alabama Code / Title 45 / Chapter 27A / Section 45-27A-60
Section 45-27A-60 Town of Pollard Trust Account
Status: in_force

(a)(1) There is hereby established a trust account for the Town of Pollard, Alabama, for the exclusive benefit of the Town of Pollard and its citizens. The name of the trust fund shall be the Town of Pollard Trust Account.

(2) In order to preserve for future generations the Town of Pollard Trust Account and to ensure water service, garbage pickup, grass mowing, and general maintenance of public property, expenditures from the income of the trust are authorized only for the following uses:

a. Maintenance and replacement of water system equipment and property.

b. The payment of utility charges incurred by the town.

c. Purchase and maintenance of insurance for the water system, other town property, and bonding fees required by law for the mayor, the town clerk, and any other person authorized to sign checks for the Town of Pollard.

d. Repair and replacement of town equipment.

e. Employment of two permanent employees to perform garbage pick-up, grass mowing, cleaning, and general maintenance of town properties, other maintenance functions related to streets and drainage ditches, and for the purchase of necessary material for these purposes. One of these two employees shall perform the duties of water system operator. A temporary certified water system operator may be hired until one of the two permanent employees is duly certified as a water operator.

f. The employment of one custodian to clean the town hall.

g. The employment of one secretary for the mayor whose employment shall be limited to 20 hours per week and whose salary shall be limited to five dollars fifty cents ($5.50) per hour or the prevailing minimum wage, whichever is greater.

h. The payment of either the salary, or meeting expenses paid in lieu of salary, but not both, of the Mayor of Pollard.

i. The payment of meeting expense allowances only of members of the Town of Pollard Council.

j. The payment of all annual membership fees in the Alabama League of Municipalities for the town officials who are members of the league.

k. To periodically contribute funds to help support local volunteer fire departments.

(3) No other expenditure shall be made from the trust account earnings.

(4) Except for the temporary position and the four permanent positions authorized in subdivision (2), no trust fund income may be expended for the hiring of employees or personnel for the Town of Pollard.

(5) Thirty days after May 29, 1997, the earnings from the trust fund shall be maintained in an account separate from other funds of the town.

(6) The Department of Examiners of Public Accounts of the State of Alabama shall audit, review, and otherwise investigate the receipts and disbursements of the trust account in the same manner that the duties are performed for examination and audits of agencies and departments of the State of Alabama. An examination or audit shall be open to public inspection.

(b) The trust account shall be administered by a board of trustees. The trustees of the account shall be the Mayor and the members of the Town Council of Pollard, Alabama, and their successors in office, and two citizens of Pollard jointly appointed by the mayor and the town council. The two citizen members shall serve terms of office of six years each and each shall be eligible for reappointment. The board of trustees may also appoint an escrow agent for the trust, which shall be a trust company or national or state bank having the powers of a trust company within or without the State of Alabama, to serve as a trustee.

(c)(1) The town council may, by unanimous vote of its entire membership, adopt a resolution requesting the legislative delegation representing Pollard to enact a local bill calling for a referendum on the question of terminating the trust account. The trust account shall continue to exist until four-fifths of the electors voting at such an election vote to terminate the trust.

(2) Any election called for pursuant to the procedure provided in subdivision (1) shall be held on the same day as the next municipal or general election. Notice of the election shall be given by the town clerk and shall be published once a week for four successive weeks before the day of the election. On the ballots to be used at the election, the proposition to be voted on shall be stated substantially as follows:

“Do you favor termination of the Town of Pollard Trust Account?

Yes ______ No ______.”

(3) If the required number of electors vote to terminate the trust account, all proceeds of the account shall be paid into the general fund of the town.

(d)(1) The initial corpus of the trust account shall consist of two certificates of deposit issued by the First Progressive Bank, Brewton, Alabama; Certificate Number 0679; and Certificate Number 5202.

(2) With respect to Certificate 0679, the certificate shall be transferred to the trust account upon May 7, 1992. The trustees shall keep Certificate 0679 until its maturity, unless the rate of interest becomes uncompetitive. If the rate of interest on Certificate 0679 becomes uncompetitive, the trustees may negotiate or liquidate the certificate and reinvest the proceeds as provided in subdivision (5).

(3) With respect to Certificate 5202, the certificate shall be transferred to the trust account upon May 7, 1992. Upon the maturity of Certificate 5202 in 1993, one million dollars ($1,000,000) of the proceeds shall be kept in the trust account for reinvestment, and the remainder of the proceeds shall be distributed to the General Fund of the Town of Pollard.

(4) The interest or earnings of the trust shall be distributed quarterly, semi-annually, or annually as designated by the trustees to the General Fund of Pollard, Alabama, or may be reinvested by the trustees at their discretion, pursuant to the limitations of subdivision (1). Any income reinvested into the trust account, or any other funds appropriated to, granted to, or deposited into the trust account, shall become a part of the trust account and subject to all other provisions of the trust account.

(5) The trustees shall reinvest the corpus of the trust account either directly or indirectly in securities otherwise eligible for the Security for Alabama Funds Enhancement (SAFE) program, as defined in Section 41-14-35. Provided, however, that notwithstanding any legal limitation that might otherwise be applicable, the trustees may invest the trust fund in certificates of deposit of any savings and loan association or bank whether federally or state chartered whose principal office is located in the state, provided that the funds invested are fully secured by the pledge of eligible SAFE program securities, as defined in Section 41-14-35, from the issuing bank.
Ala. Code § 45-17-243.01 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-243.01
Section 45-17-243.01 Authorization of Levy of Sales Tax
Status: in_force

(a) The governing body of the county is 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 upon every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of any such institution, that is both of the following:

(1) Engaged or continuing within the 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 sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft, and commercial fishing vessels of over five tons load displacement as registered with the U. S. Coast Guard and licensed by the State Department of Conservation and Natural Resources.

(2) Subject to taxation by the state at the rate fixed under and pursuant to subdivision (1) of Section 40-23-2, in an amount equal to one-half of one percent of the gross proceeds of sales of such business, or, if applicable, such lesser rate as may then be in effect as determined by the governing body of the county pursuant to Section 45-17-243.08. 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 the business at the rate 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 such business. Where any used part including tires of an automotive vehicle or a 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 rebuilt part or tire, the tax shall be paid on the net difference, that is, the price of the new or used part or tire sold less the credit for the used part or tire taken in trade. This provision shall not be construed to include batteries.

(b) There are exempted, however, from this section and from the computation of the amount of the tax authorized to be imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.

(c) Nothing in this part shall be construed to apply the tax authorized in this section to any transaction that is subject to taxation by the state pursuant to any provision of Section 40-23-2 other than subdivision (1) of Section 40-23-2, or pursuant to Article 3 (commencing with Section 40-23-100) of Chapter 23 of Title 40.
Ala. Code § 45-15-243.04 — Alabama Code / Title 45 / Chapter 15 / Section 45-15-243.04
Section 45-15-243.04 Disposition of Funds
Status: in_force

The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Cleburne County Commission, shall be distributed to the Cleburne County General Fund to be expended for the purposes of economic development, the development of parks and other recreational programs and facilities, and for the promulgation of public health programs and facilities.
Ala. Code § 45-49-181.09 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-181.09
Section 45-49-181.09 Costs
Status: in_force

The county shall be financially responsible for the cost of all consulting fees for the surveying and design or roadway construction plans, right-of-way surveys and the preparation of all deed and easement documents, for the recording of all right-of-way deed and easement documents, the cost of the installation of all driveway culvert pipes, the cost of purchase and installation of all cross drain pipes and headwalls, and the cost of all traffic control devices and the installation and maintenance of the devices, and the cost of continued maintenance.
Ala. Code § 45-35-244.34 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-244.34
Section 45-35-244.34 Applicability of Other Laws; Construction of Tax as Debt
Status: in_force

(a) Unless otherwise provided for herein or where the context herein clearly indicates a different interpretation, the taxes levied by any municipality requesting the Houston County Commission to collect the taxes 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 Subpart 1, and 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.

(b) The tax for purposes of the collection shall constitute a debt due Houston County 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 the enforcement of liens for license taxes due this state shall apply fully to the collection of the municipal tax to be collected hereunder, and the Houston County Commission, or its designee, shall collect the tax and enforce this subpart and shall have and exercise for the collection and enforcement all rights and remedies that the State of Alabama or the Alabama State Department of Revenue has for the collection of the state sales tax. The Houston County Commission shall have full authority to employ counsel, including, but not limited to, the county attorney, as it deems necessary from time to time to enforce collection of the municipal tax, and to otherwise enforce this subpart, including any litigation involving this subpart, and the Houston County Commission shall pay counsel the fees as it deems necessary and proper from the proceeds of the tax collected hereunder.
Ala. Code § 45-36A-104 — Alabama Code / Title 45 / Chapter 36A / Section 45-36A-104
Section 45-36A-104 Electric Power Board
Status: in_force

(a) As used in this section the words electric board shall mean the Electric Power Board of the City of Scottsboro, Alabama, in Jackson County, a corporation organized under Title 37, Section 402 (15), and existing under the authority of Sections 11-50-310 et al.

(b) In addition to all other powers, rights, and authority heretofore granted by law:

(1) The electric board is hereby authorized and empowered to acquire, purchase, construct, lease, operate, maintain, enlarge, extend, and improve a community antenna television system, CATV, which may be defined, without limiting the generality, as a facility that in whole or in part, receives directly, or indirectly, or over the air, and amplifies or otherwise modifies the signal transmitting programs broadcast by one or more television or radio stations from any point within this state or any other state and distributes such signals by wire or cable or any other means to subscribing members of the public who pay for such service.

(2) The electric board is hereby authorized and empowered to acquire, purchase, lease, construct, operate, maintain, enlarge, extend, and improve a system of auxiliary services which may be identified generally as any communication service, in addition to the CATV transmissions, which shall include, but be not limited to, burglar alarm systems, data transmissions, facsimile service, home shopping service, and any allied or similar communications services.

(c) For the purposes of this section, such electric board may exercise the right of eminent domain. Such eminent domain proceedings shall be conducted in the manner now provided by law.

(d)(1) In payment for the purchase, lease, construction, acquisition, extension, or maintenance of such CATV system, the electric board may issue bonds in the manner provided by law.

(2) The electric board, in order to secure the prompt and faithful payment of the principal and interest of all debts, bonds, or other evidences of indebtedness incurred or issued by it for the construction, acquisition, lease, extension, or maintenance of a CATV system may execute a mortgage or deed of trust upon any or all of such system and all property used solely in connection therewith, including the franchise or any part thereof.

(3) The mortgage or deed of trust may contain such terms, conditions, covenants, and warranties for the protection of the electric board and holders of such bonds or securities issued by such electric board as may be determined and agreed upon by the governing body of the electric board and persons, firms, or corporations owning such debts, bonds, or securities.

(4) Such mortgages may provide that in the event of the foreclosure of such mortgage or deed of trust, that the purchaser at such foreclosure may acquire the right, privilege, or franchise of operating such system as may be sold or conveyed, and such purchaser or his or her vendee may have the right, authority, and privilege to carry on and operate such system in the same manner, on the same terms, and to the same extent as the electric board is authorized to operate until the electric board may redeem such system from such mortgage sale.

(5) Such mortgage or deed of trust may provide that during the ownership of the system by the electric board, its control of the service of the system shall not be diminished or interfered with by the grant of any other franchise for the operation of any other plant or system for similar purposes; and that such rates and charges shall be established and maintained as are sufficient to meet the costs of operation and maintenance; and such electric board may pledge all of the receipts, earnings, and revenues from the operation of the system for the payment of the debts, bonds, or other evidences of indebtedness secured by such mortgages or deeds of trust..

(e) The electric board furnishing CATV service pursuant to this section shall have the right to require any person furnishing television cable service to the public within its jurisdiction to inter-connect the television cable, lines, facilities, or systems furnishing such service with, or otherwise make available such cables, lines, facilities, or systems to the electric board’s television cable, lines, facilities, or system in order to provide a continuous line of communication for the electric board’s subscribers

(f) The electric board shall have all the power and authority necessary and proper to the exercise of the powers conferred on it by this section and in effectuating the purposes of this section.

(g) For the transaction of business pursuant to this section, the electric board shall be exempt from the jurisdiction and control of the Alabama Public Service Commission with respect to such business.

(h) No provision of this section shall be used to constitute the incurring of a debt by the electric board within the state constitutional provisions or statutory limitations on debts of the City of Scottsboro.
Ala. Code § 45-16-73 — Alabama Code / Title 45 / Chapter 16 / Section 45-16-73
Section 45-16-73 Construction, Maintenance, Use, Etc., of Jail
Status: reserved

(a) It is the legislative intent of this section that the Coffee County Commission may construct a jail or renovate existing property for a jail in New Brockton, Alabama, and that the jail shall be used by both county divisions of the judicial circuit encompassing Coffee County.

(b) The Coffee County Commission is authorized to construct a jail or renovate existing property into a jail and maintain the jail in New Brockton. At the time the new jail in New Brockton has been constructed or renovated and is ready for occupancy, any other jail or jails in the county shall cease to function and shall no longer be county jails. This section shall have no effect on city jails. The county commission shall not be obligated to construct or maintain a jail at any other locality within the county. Until the opening of the new jail in New Brockton, the present jails shall continue to function in their present capacity.

(c) The jail in New Brockton shall be used to house all persons ordered to jail within the county, regardless of which portion or division of the judicial circuit encompassing Coffee County has jurisdiction of the person.

(d) That portion of Act 164, Regular Session 1907, as amended (Acts of 1907, p. 279), which authorizes the construction and maintenance of a jail in Enterprise is repealed. That portion of Act 364, Regular Session 1851, as amended (Acts of 1849-51, p. 454), which authorizes the construction and maintenance of a jail in Elba is repealed. Any other local law which conflicts with this section shall be repealed insofar as the act conflicts with this section. If any portion of this subsection is declared invalid or unconstitutional, then this whole subsection shall be considered invalid or unconstitutional.
Ala. Code § 45-43-244.10 — Alabama Code / Title 45 / Chapter 43 / Section 45-43-244.10
Section 45-43-244.10 Quarterly Reports of Shipments
Status: in_force

Each agent or any railroad company, bus, or truck operator or other transportation company or agency operating in Lowndes County shall report to the County Commission of Lowndes County on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel as defined in this part or substitutes therefor handled by him or her or through the station or office at which her or she is the agent, and delivered to any person in Lowndes County during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained in each and every shipment.
Ala. Code § 45-41-240.30 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-240.30
Section 45-41-240.30 Redemption of Lands for Taxes; Fees
Status: in_force

(a) The procedure for the redemption of land for taxes pursuant to Sections 40-10-121, 40-10-122, 40-10-125 through 40-10-130, and 40-10-133 in Lee County shall be the same, except that all such duties as are required of and are performed by the Judge of Probate of Lee County shall be transferred to and be performed by the Lee County Revenue Commissioner, and the judge of probate shall be relieved of all such duties.

(b) In addition to any other fee authorized by law, the revenue commissioner may charge an administrative fee to process a redemption under this section in an amount not to exceed fifty dollars ($50). All fees collected by the revenue commissioner under this section shall be paid into the general fund of the county.
Ala. Code § 45-11-245.10 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-245.10
Section 45-11-245.10 Authorizing Resolution; Termination of Levy of Taxes
Status: in_force

(a) If the governing body of the county elects to levy and impose the taxes authorized by this part, it shall adopt an authorizing resolution levying and imposing such taxes. Such authorizing resolution shall be retroactive and curative as provided in Section 45-11-245.11, and the adoption of such authorizing resolution shall authorize and confirm the levy, imposition, and continuation of such taxes from August 1, 2014, until such levy and imposition is terminated in accordance with the terms and conditions of this section; provided, however, that a credit shall be allowed against the payment of such taxes as provided in Section 45-11-245.12. Such authorizing resolution may provide such other terms or provisions relating to the levy, collection, administration, and enforcement of such taxes as are not contrary to or inconsistent with the provisions of this part.

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

(c) No tax levied hereunder may be terminated by the county, as authorized in the preceding provisions of this section, if there are at the time outstanding and unpaid any bonds, warrants, notes, or other securities or obligations issued by either the county or any public hospital corporation, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of such taxes.

(d) The governing body of the county shall adopt a resolution terminating any tax levied pursuant to this part no later than four years from the date all bonds, warrants, notes, or other securities or obligations issued by either the county or any other public body, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of such taxes, shall have been fully paid and retired. It is expressly understood that the governing body of the county may continue any such taxes for a period of up to four years after the payment in full of any such indebtedness to provide funds for the continued maintenance and operation of the hospital facilities to be constructed from the proceeds of any such taxes.

(e) In the event that any or all such taxes are so terminated, any proceeds thereof that are at the time on deposit with the county or a public hospital corporation designated as its agent under Section 45-11-245.09 hereof, or that are thereafter received, shall be held by the county or such public hospital corporation and expended only for purposes for which the taxes were herein authorized to be levied.
Ala. Code § 45-37-123.193 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-123.193
Section 45-37-123.193 Gender and Number
Status: in_force

Wherever any words are used herein in the masculine, feminine, or neuter gender, they shall be construed as though they were also used in another gender in all cases where they would so apply, and whenever any words are used herein in the singular or plural form, they shall be construed as though they were also used in the other form in all cases where they would so apply.
Ala. Code § 45-36-252.04 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-252.04
Section 45-36-252.04 Powers of Authority
Status: in_force

(a) The authority shall have all of 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 specified in its certificate of incorporation.

(2) To sue and be sued in its own name in civil actions, except as otherwise provided in this part, and to defend civil actions against it.

(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, receive, and take, by purchase, gift, lease, devise, or otherwise, and to hold property of every description, real, personal, or mixed, whether located in one or more counties and whether located within or outside the service area.

(6) 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 under this section.

(7) To plan, establish, develop, acquire, purchase, lease, construct, reconstruct, enlarge, improve, maintain, equip, and operate water systems, sewer or garbage facilities, or any part or combination of any thereof, whether located in one or more counties and whether located within or outside the service area, and to acquire real and personal property, franchises, and easements deemed necessary or desirable in connection therewith.

(8) To distribute and sell water, either at retail or for resale, within the service area or in any part thereof upon such reasonable terms and for such reasonable rates and consideration as the board may prescribe.

(9) To assume obligations secured by a lien on or payable out of or secured by a pledge of the revenues from any water system or part of any thereof that may be acquired by the authority, any obligation so assumed to be payable by the authority out of the revenues derived from the operation of any water system of the authority or out of the revenue from tax sources or fees earmarked and payable to such authority by law.

(10) To pledge for payment of any bonds or obligations assumed by the authority any revenues from which those bonds or obligations are made payable as provided in this part.

(11) To execute and deliver mortgages and deeds of trust and trust indentures of either.

(12) To exercise the power of eminent domain in the manner provided in and subject to Title 18, as amended; provided, however, that this subsection shall not be deemed to authorize the authority to acquire, without the consent of the owner or owners thereof, any water supply system or water distribution system from which water service is at the time being furnished or any property that is at the time being used in the furnishing of water, sewer, or garbage service under an existing agreement or authority with the county or municipality thereof.

(13) To appoint, employ, contract with, and provide for the compensation of such officers, employees, and agents, including, but without limitation to, engineers, attorneys, management consultants, and fiscal advisers, as the business of the authority may require without regard to Sections 41–16–50 to 41–16–63, inclusive, that might otherwise be applicable.

(14) To make and enforce reasonable rules and regulations governing the use of any water system, garbage or sewer facility owned or controlled by the authority.

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

(16) To invest any funds of the authority that the board may determine are not presently needed in the operation of its properties in bonds of the United States of America, bonds of the state, bonds of any county or municipality, and interest-bearing bank deposits or any thereof.

(17) To cooperate with the United States of America, any agency or instrumentality thereof, the state, any county, municipality, or other political subdivision of the state, and any public corporation organized under the laws of the state and to make such contracts with them or any of them as the board may deem advisable to accomplish the purposes for which the authority was established.

(18) To sell and convey any of its properties that may have become obsolete or worn out or that may no longer be needed or useful as a part of any system of the authority.

(19) To sell and convey, with or without valuable consideration, any of its systems or any portion of any of the systems and facilities to any one or more counties, municipalities, or public corporations organized under the laws of the state which have the corporate power to operate the system and facilities or portions thereof so conveyed and the property and income of which are not subject to taxation; and only if any such conveyance would not constitute a breach of any then outstanding mortgage and deed of trust, trust indenture, or other agreement to which the authority is a party.

(20) To enter into a management agreement or agreements with any person for the management by the authority of any system upon such terms and conditions as may be mutually agreeable.

(21) To fix and revise from time to time reasonable rates, fees, and other charges for water service, sewer or garbage service, or any thereof furnished or to be furnished by a water system owned or operated by the authority and to collect all charges made by it.

(22) To cooperate and work with existing water, sewer, or garbage systems and county, city, and councils of local government on this public water authority project.

(23) To use funds available to assist in applying for any available state, federal, or private grants.

(b) The bylaws of the Jackson County Water Authority shall include, without limitation, the foregoing statements of powers, purposes, and authority in such document. The bylaws, as well as the certificate of incorporation, may be amended at any time and from time to time.

(c) Nothing in this section shall be construed to permit an authority to acquire, receive, take, hold, establish, develop, construct, reconstruct, enlarge, improve, maintain, equip, or operate any property or water system and sewer or garbage facility or any part or combination of any thereof located outside the service area, except as an incident to the rendering of water service and sewer or garbage service or any thereof inside the service area.

(d) Any schedule or schedules of rates and other charges adopted by the board may:

(1) Provide for the rendition by the authority to customers served by it of combined statements or bills for service furnished from its systems or any one or more of any thereof.

(2) Permit the authority to decline to accept payment of charges for service from any of its systems and facilities, without payment of charges for service at the same premises from any one or more of its other systems and facilities.

(3) Provide for a discontinuance of service from any or all of its systems and facilities at any premises with respect to which there is a delinquency in the payment of charges for service from any system or facility of the authority.

(4) Provide for the payment of connection fees, disconnection fees, and reconnection fees by the customers.

(5) Require, as a prerequisite to the rendition of any service, the making of a deposit as security for payment of bills, on which deposit the authority shall not be obligated to pay or allow interest.

(6) Legislation enacted for the benefit of electric cooperatives, utility boards of municipalities regarding connection and disconnection of service shall apply to this authority.

(e) The authority organized under this part for the purpose of constructing and operating a water system shall have all of the powers and authority set forth in this section, either separately or in combination with any other system, service, or facility referred to in this section.
Ala. Code § 45-52-81 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-81
Section 45-52-81 Salary Supplement - Circuit Judges
Status: in_force

(a) Effective October 1, 1988, the county salary supplement of the circuit judges of Morgan County, Alabama, shall be an amount equal to 40 percent of the prevailing salary paid to such judges by the state. Such supplement shall be paid in lieu of all other supplemental or expense payments heretofore authorized by law.

(b) The provisions of this section are not amendable except by local act and specifically shall not be amended by any act of general legislation without a specific reference to this section in such general legislation therein setting out in full the provisions or parts of this section to be amended. Any general legislation that does not comply with this section shall in no way effect a revision nor amendment to this section in whole or in part.

(c) This section shall have a retroactive effective to October 1, 1988.
Ala. Code § 45-8A-23.004 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.004
Section 45-8A-23.004 Question Submitted; Form of Ballot
Status: in_force

At such election the question to be submitted shall be printed in plain prominent type on separate ballots and shall read as follows: “Shall the council-manager form of government, as provided by the City Manager Act of 1953, be adopted for the City of .......... ?

“Yes .......... .

“No ..........”

The voter shall mark his or her ballot with a cross mark before or after the word which expresses his or her choice. No other question shall be submitted to the voters of such city upon this ballot. If voting machines are used at any voting place in such election, the above question may at the discretion of the election commission of the city or other body having charge of the conduct of municipal elections in such city, be submitted as a separate question on voting machines so used.
Ala. Code § 45-50-242.05 — Alabama Code / Title 45 / Chapter 50 / Section 45-50-242.05
Section 45-50-242.05 Performance of Duties; Salary
Status: in_force

The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor and the tax collector are now, or hereafter by law may be, authorized or directed to charge or collect for the performance of a duty imposed by law on the tax assessor and tax collector, and these duties are transferred to and imposed on the county revenue commissioner. As compensation for performance of the duties of his or her office, the county revenue commissioner shall be paid a salary according to the schedule set forth in Section 40-6A-2, as amended; provided, however, if the office is assumed by an official serving as tax assessor or tax collector at the time the office of revenue commissioner is created, then the revenue commissioner shall receive a salary equal to his or her net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding the date the office of revenue commissioner is created. The term net personal income shall mean the total fees, commissions, allowances, and other compensation less the total amount paid by the official for the operation of his or her office, including salaries of any employees in the office paid by the official. The salary established in this manner shall not be reduced for as long as the official continuously remains in office as revenue commissioner, but upon vacation of the office for whatever cause the salary of his or her successor shall be determined according to the schedule set forth in Section 40-6A-2, as amended.
Ala. Code § 45-35A-56 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-56
Section 45-35A-56 Definitions
Status: in_force

For the purposes of this part, the following terms shall have the following meanings:

(1) APPLICATION FEE. A one-time administrative fee imposed by the City of Dothan as a condition precedent to participating in a pretrial diversion program.

(2) CITY ATTORNEY. The city attorney of the City of Dothan or any legal staff employed by the city attorney.

(3) LAW ENFORCEMENT. As defined in subdivision (1) of Section 41-8A-1.

(4) LAW ENFORCEMENT OFFICER. As defined in subdivision (15) of Section 36-25-1, whether employed in this state or elsewhere.

(5) OFFENDER. Any person charged with a criminal offense including, but not limited to, any misdemeanor, violation, or traffic offense, as defined by existing law, which was allegedly committed within the corporate limits or police jurisdiction of the City of Dothan.

(6) PRETRIAL DIVERSION PROGRAM or PROGRAM. A program that allows the imposition by the city or by a designated agency of certain conditions of behavior and conduct for a specified period of time upon an offender which allow the offender to have his or her charges reduced, dismissed without prejudice, or otherwise mitigated should all of the conditions be met during the time frame set by the city attorney.

(7) SERIOUS PHYSICAL INJURY. As defined in subdivision (14) of Section 13A-1-2.

(8) SUPERVISION FEE. Any fee other than the application fee imposed by any agency providing supervision of treatment of the offender.
Ala. Code § 45-43-244.04 — Alabama Code / Title 45 / Chapter 43 / Section 45-43-244.04
Section 45-43-244.04 Report of Business Address
Status: in_force

Within 30 days after the effective date of the levy of the tax levied under this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a report on blanks furnished under Section 45-43-244.01 to the Lowndes County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Lowndes County, which information shall be entered by the Lowndes County Commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the Lowndes County Commission of such removal giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this part has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in Lowndes County until he or she shall have made such reports to the Lowndes County Commission.
Ala. Code § 45-45-233.31 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-233.31
Section 45-45-233.31 Revocation of Release - Probable Cause of Felony or Misdemeanor
Status: in_force

(a) A person who has been conditionally released pursuant to Section 45-45-233.28 and as to whom there is probable cause to believe he or she has committed a felony or misdemeanor while released, shall be subject to revocation of release.

(b) Proceedings for revocation of release for the ground in this section, may be initiated by any person responsible for administering this subpart giving notice to the district attorney. After the district attorney has received notice, a warrant for the arrest of a person who is charged with violating the conditions of release under this section, may by issued by any officer authorized to issue warrants, on the affidavit of the district attorney or any assistant district attorney, or on the affidavit of any person responsible for administering this subpart. The person arrested under such a warrant shall be brought before a judicial officer in the county. No order of revocation shall be entered unless, after a hearing, the judicial officer finds by clear and convincing evidence that (1) a state or federal magistrate, judge, or judicial officer or grand jury has found probable cause to believe that the person has committed a felony or misdemeanor and (2) such felony or misdemeanor was committed while the person was released under this subpart on the prior charge.
Ala. Code § 45-39-245.42 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-245.42
Section 45-39-245.42 Authorization of Levy of Use Tax
Status: in_force

(a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by the governing body of the county pursuant to Section 45-39-245.48, on the storage, use, or other consumption in the county of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State Department of Conservation and Natural Resources, but if and only if:

(1) Such property is purchased at retail, on or after the effective date of such tax, for storage, use, or other consumption in the county on or after the effective date of such tax, and

(2) The storage, use, or other consumption of such property is subject to taxation by the state at the rate fixed under and pursuant to subsection (a) of Section 40-23-61.

(b) There are exempted from this section, and from the tax authorized to be imposed by this section, the storage, use, or other consumption of property the storage, use, or other consumption of which is presently exempted under the state use tax statutes from the state use tax. Subject to those exemptions, every person storing or using or otherwise consuming in the county tangible personal property purchased at retail on or after the effective date of such tax shall, to the extent provided hereinabove, be liable for the tax authorized to be imposed by this section, and such liability shall not be extinguished until the tax has been paid by such person.

(c) Nothing in this subpart shall be construed to apply the tax authorized in this section to any property, or any storage, use, or other consumption of property, that is subject to taxation by the state pursuant to Section 40-23-61 other than subsection (a) of Section 40-23-61, or pursuant to Article 3, commencing with Section 45-23-100, of Chapter 23 of Title 40.
Ala. Code § 45-49-140.13 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-140.13
Section 45-49-140.13 Abolition of District
Status: in_force

(a) Any district may be abolished in the manner provided for in this section; provided, however, that no district shall be abolished or diminished when it has any indebtedness.

(b) Upon the petition for abolition of a district, being filed with the judge of probate, he or she shall order an election on abolition of the district to be held in the district within the time provided for by Section 45-49-140.02. The qualified electors residing within the district shall be entitled to vote in the election. The petition shall be signed by at least 100 qualified property owners of the district. It shall contain a recital that the district is not indebted, and it shall request the judge of probate to order an election on whether the district shall be abolished. Upon the officers’ canvassing the returns of the election certifying that abolition of the district was approved by a majority of the votes cast at the election, the district shall be abolished.
Ala. Code § 45-28-82.33 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-82.33
Section 45-28-82.33 Funding
Status: in_force

The pretrial diversion program may apply for grants, may accept gifts from individuals or corporations, and may receive funding or appropriations from city, county, or state agencies or departments to be used in the maintenance or expansion of the pretrial diversion program.
Ala. Code § 45-55-130.02 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-130.02
Section 45-55-130.02 Duties
Status: in_force

It shall be the duty of the county engineer to do all of the following:

(1) Employ, supervise, and direct all assistants as are necessary to maintain and construct the public roads, highways, bridges, and ferries of the county, prescribe their duties, and discharge employees for cause or when not needed.

(2) Perform engineering and surveying service as may be required and prepare and maintain the necessary maps and records.

(3) Maintain the necessary accounting records to reflect the cost of the county highway system.

(4) Build, construct new roads, or change old roads, but only when ordered to do so by proper order of the county commission.

(5) Construct and maintain all county roads on the basis of the county as a unit without regard to any district or beat lines.
Ala. Code § 45-27-244.33 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-244.33
Section 45-27-244.33 Collection of Fees
Status: in_force

The tax collector shall charge and collect the same fee that is prescribed in the general law for a like service when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner as the case may be. All fees shall be the property of Escambia County and shall be paid into the general fund of the county.
Ala. Code § 45-8A-22.03 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-22.03
Section 45-8A-22.03 Civil Service Rules and Regulations
Status: in_force

All civil service employees and grandfathered employees of the city shall be governed by civil service rules and regulations prescribed in or promulgated pursuant to this subpart, administered by a civil service board, the creation of which is provided for in Section 45-8A-22.04. Present civil service employees and grandfathered employees shall remain in their respective employments during good behavior; but nothing herein shall be construed to prevent or preclude the removal of an employee for cause in the manner hereinafter provided; and such employees, except for appointment, shall be subject fully to the provisions of this subpart.
Ala. Code § 45-27-190 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-190
Section 45-27-190 Legislative Delegation Office
Status: in_force

(a) There is hereby created an Escambia County Legislative Delegation Office which shall be managed by a secretary or office manager who shall be hired by and serve at the pleasure or the Escambia County legislative delegation. The salary for such secretary or office manager shall be set by the delegation up to no more than that of chief clerks in other county offices and paid by the commission as other county employees are paid.

(b) The Escambia County Commission shall provide the necessary office space, supplies, furniture, and other equipment for the delegation. The office may be located outside the county courthouse or other county buildings if the office space is provided at no cost to the county.
Ala. Code § 45-37A-42.13 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-42.13
Section 45-37A-42.13 Criminal Violations
Status: in_force

No fine may be imposed and no adjudication of liability for a civil violation may be made under this part if the operator of the vehicle was arrested or was issued a citation and notice to appear by a sworn police officer for a criminal violation of any portion of Article 2, Chapter 5A, Title 32, including, but not limited to, Sections 32-5A-31, 32-5A-34, and 32-5A-35, or any other municipal ordinance which embraces and incorporates the statutes contained in that article, and which occurred simultaneously with and under the same set of circumstances that were recorded by the photographic traffic signal enforcement system, the photographic stop sign enforcement system, or the photographic vehicle speed enforcement system.
Ala. Code § 45-3-230.43 — Alabama Code / Title 45 / Chapter 3 / Section 45-3-230.43
Section 45-3-230.43 Continuing Education
Status: in_force

Beginning June 1, 2025, any individual serving as the Sheriff of Barbour County shall attend a minimum of 12 hours of executive level continuing education training approved by the Alabama Sheriffs Association, the National Sheriffs’ Association, or any other recognized executive level continuing education training designed for law enforcement.
Ala. Code § 45-42-150.08 — Alabama Code / Title 45 / Chapter 42 / Section 45-42-150.08
Section 45-42-150.08 Revocation of Bingo Permit - Procedures
Status: in_force

The sheriff may revoke any permit if the permit holder or any officer, director, agent, member, or employee of the permit holder violates this article or rules promulgated pursuant to this article. The revocation shall become effective 10 days after the notice, by certified mail, to the permit holder unless within the 10–day period the permit holder makes a written request for a hearing to the county commission. All existing rules and procedures for meetings and hearings before the county commission shall apply unless in direct conflict with this article. Following a full hearing and the rendering of a written decision by the county commission, either party may appeal the decision directly to the Circuit Court of Limestone County and request a trial by jury. The rendering of a decision adverse to the permit holder by the county commission shall result in the immediate revocation of the permit.
Ala. Code § 45-35-150.03 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-150.03
Section 45-35-150.03 Bingo Games - Permit Requirements
Status: in_force

(a) Each bingo permit shall contain the name and address of the permit holder, the location at which the permit holder is permitted to conduct bingo, and the day of the week on which the permit holder is permitted to conduct bingo.

(b) The bingo permit holder shall display the permit conspicuously at the location where bingo is being conducted at all times during the conduct of the games.
Ala. Code § 45-19-171 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-171
Section 45-19-171 Litter
Status: reserved

(a) The Coosa County Health Department may, at its discretion, enforce littering laws, and other laws relating to littering in Coosa County, in addition to health laws and regulations governing the control and disposal of solid waste in Coosa County, and shall be empowered with the authority of peace officers as defined by state law for the purpose of enforcing such laws.

(b) Mail or other personal items bearing the name or address of the recipient or former owner thereof among refuse, garbage, waste paper, trash, litter, or other debris unlawfully placed, thrown, left, or dumped within Coosa County shall constitute prima facie evidence that the person whose name or address appears on the mail or other personal item unlawfully placed, put, thrown, left, dumped, or deposited the refuse, garbage, waste paper, trash, litter, or other debris; and any person, law enforcement officer, or member of the Coosa County Health Department shall have the authority to seek prosecution against such person based on such prima facie evidence.

(c) It is unlawful to dump, deposit, place, throw, or leave refuse, paper, litter, rubbish, debris, filthy or odoriferous objects, substances, or other trash upon a state or county highway, road, or other public thoroughfare in Coosa County, and any person upon first conviction thereof shall be punished by fine of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Citations for violations of this section shall be issued in the same manner as are citations for violations of the rules of the roads.

(d) The provisions of this section are supplemental. It shall be construed in pari materia with other laws relative to littering; however, any law which conflicts specifically herewith is hereby repealed.
Ala. Code § 45-55-70 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-70
Section 45-55-70 Meetings
Status: in_force

Regular meetings of the Pike County Commission shall be held on the second and fourth Monday of each month. Regular meetings may be continued from day to day or adjourned to some future day.
Ala. Code § 45-49A-10.04 — Alabama Code / Title 45 / Chapter 49A / Section 45-49A-10.04
Section 45-49A-10.04 Powers of Corporation
Status: in_force

A corporation organized and established under this article shall have the following powers:

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

(2) To adopt an official seal and alter the same at pleasure.

(3) To maintain a principal office at the City of Bayou La Batre, and suboffices at such place or places within Mobile County as it may designate.

(4) To sue and be sued in its own name, excepting actions in tort against the corporation.

(5) To construct, lease, build, install, acquire, own, operate, maintain, equip, use, and control marinas, ports, waterfront facilities, docks, wharves, piers, berths, quays, warehouses, industrial and building sites, industrial and factory buildings, and the necessary or convenient approaches, easements, roads, streets, and ways leading thereto or used in conjunction therewith.

(6) To own, acquire, maintain, and control easements, rights of way, streets, approaches, roads, interests in land, including the fee simple title to real property and riparian rights necessary, useful, or convenient in gaining access, entry, or approach to waterways, rivers, and streams, whether or not navigable and whether or not such easements, rights of way, streets, approaches, roads, interests in land, and riparian rights lead to property owned or controlled by the corporation.

(7) To acquire, receive, take, and hold, whether by purchase, gift, lease, devise, or otherwise, property of every description, whether real, personal, or mixed, and to manage the same, and to develop any undeveloped property owned, leased, or controlled by it.

(8) To execute such contracts or other instruments and to take such action as may be necessary or convenient to carry out the purpose of this article or the exercise of any authority or power granted hereunder.

(9) To construct, acquire, establish, improve, extend, enlarge, reconstruct, equip, maintain, and repair buildings, structures, and facilities suitable for use in or on marinas, ports, waterfront facilities, docks, wharves, piers, berths, quays, warehouses, industrial sites, and industrial and factory buildings or for the conduct of any lawful business, at, upon, or adjacent to any property owned or controlled by such corporation and to lease or let such building, structures, and facilities, or any one or more of them to such tenant or tenants, for such term or terms, at such compensation or rental and subject to such provisions, limitations, and conditions as the corporation may require or approve.

(10) To furnish or supply upon any property owned or controlled by the corporation to persons, machines, automobiles, and watercraft thereon, for reward or compensation, goods, commodities, area facilities, and services convenient or useful to the owners, operators, and users of watercraft, machines, and automobiles and to persons upon property owned or con- trolled by the authority including, but not limited to, food, lodging shelter, lawful drinks, confections, reading matter, oil, gasoline, motors, and water- craft, motor and watercraft parts and equipment, space in buildings, space for buildings and structures, and the services of mechanics, instructors, and repairmen.

(11) Charge fees for admission to any of its properties.

(12) To borrow money on such terms as are acceptable to the corporation for any corporate purpose and to execute and deliver its promissory note or notes and such other agreements as may be reasonably necessary or required to consummate the loan and secure the payment of the indebtedness.

(13) To appoint, employ, contract with, and provide for compensation of such officers, employees, and agents, including engineers, attorneys, consultants, fiscal advisers, and such other employees as the business of the corporation may require, including the power to fix working conditions by general rule and other conditions of employment and at its option to provide a system of disability pay, retirement compensation, and pensions or any of them and to hire and fire servants, agents, employees, and officers at will.

(14) To fix, establish, collect, and alter landing fees, docking fees, tolls, rents, and other charges for the use of any facility or other property owned or controlled by the corporation.

(15) To make and enforce rules and regulations governing the use of any property or facility owned or controlled by the corporation.

(16) To provide for such insurance, including use and occupancy insurance, as the corporation may deem advisable.

(17) To cooperate with the state, any department or agency of the state, any county, municipality, or other political subdivision of the state, or with the United States of America or any of its departments or agencies, and to make such contracts with such agencies as the board may deem advisable.

(18) To receive and accept grants for or in aid of the construction, extension, improvement, maintenance, or operation of any of its facilities or properties from the United States of America or any agency thereof and from the state, any department or agency thereof, and any political subdivision thereof, and from any municipality, and to receive and accept money, property, labor, or other things of value from any source whatever.
Ala. Code § 45-47-231.26 — Alabama Code / Title 45 / Chapter 47 / Section 45-47-231.26
Section 45-47-231.26 Recordkeeping
Status: in_force

The board shall keep minutes of its meetings and a record of all business transacted by it. Its records, except those which the rules of the board require to be held confidential for reasons of public policy, shall be open for inspection by any resident of the county at all reasonable times.
Ala. Code § 45-54-240 — Alabama Code / Title 45 / Chapter 54 / Section 45-54-240
Section 45-54-240 Procedure for Sale and Redemption of Lands
Status: in_force

The procedure for selling and redeeming lands for taxes in Pickens County shall be the same as provided in Title 40, except that all duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the revenue commissioner of the county, and the judge of probate shall be relieved of all such duties.
Ala. Code § 45-37A-41 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-41
Section 45-37A-41 Removal or Demolition of Unsafe Structures
Status: in_force

(a) The City of Bessemer shall have authority, after notice as provided herein, to move or demolish buildings and structures, or parts of buildings and structures, party walls, and foundations when the same are found by the governing body of the city to be unsafe to the extent of being a public nuisance from any cause.

(b) The term appropriate city official as used in this section shall mean any city official or city employee designated by the mayor or other chief executive officer of such city as the person to exercise the authority and perform the duties delegated by this section to appropriate city official. Whenever the appropriate city official of such city shall find that any building, structure, part of building or structure, party wall, or foundation situated in any such city is unsafe to the extent that it is a public nuisance, such official shall give the person or persons, firm, association, or corporation last assessing the property for state taxes and all mortgages of record notice by personally serving upon such person, firm, association, or corporation a copy of the notice to remedy the unsafe or dangerous condition of such building or structure, or to demolish the same, within a reasonable time set out in the notice, which time shall not be less than 60 days or suffer such building or structure to be demolished by such city and the cost thereof assessed against the property. In the event that such personal service is returned not found after not less than two attempts, such notice may be given by registered or certified mail. The mailing of such registered mail notice, properly addressed and postage prepaid, shall constitute notice as required herein. Notice of such order, or a copy thereof, prior to the delivery or mailing of the same as required by the immediately preceding sentence, shall also be posted at or within three feet of an entrance to the building or structure, provided that if there is no entrance such notice may be posted at any location upon such building or structure.

(c)(1) Within the time specified in such notice, but not more than 60 days from the date such notice is given, any person, firm, or corporation having an interest in such building or structure may file a written request for a hearing before the governing body of the city, together with his or her objections to the finding by the city official that such building or structure is unsafe to the extent of becoming a public nuisance. The filing of such request shall hold in abeyance any action on the finding of such city official until determination thereon is made by such governing body. Upon holding such hearing, which hearing shall be held not less than 10 nor more than 60 days after such request, or in the event no hearing is timely requested, the governing body, after the expiration of 60 days from the date such notice is given, shall determine whether or not such building or structure is unsafe to the extent that it is a public nuisance. Notice of such meeting of the governing body, and that such determination shall be made thereat, shall be published one time in a newspaper of general circulation in such city, not less than 10 days prior thereto. In the event that it is determined by such governing body that such building or structure is unsafe to the extent that it is a public nuisance, the governing body shall order such building or structure to be demolished. Demolition may be accomplished by such city by the use of its own forces, or it may provide by contract for such demolition. The city shall have authority to sell or otherwise dispose of salvaged materials resulting from the demolition.

(2) Any person aggrieved by the decision of the governing body at such hearing, within 30 days thereafter, may appeal to the circuit court upon filing with the clerk of the court notice of appeal and bond for security of costs in the form and amount to be approved by the circuit clerk. Upon filing of notice of appeal and approval of the bond, the clerk of the court shall serve a copy of the notice of appeal on the clerk of the city and the appeal shall be docketed in the court, and shall be a preferred case therein. The clerk of the city, upon receiving such notice, shall file with the clerk of the court a copy of the findings and determination of the governing body in proceedings and trial shall be held without jury upon the determination of the governing body that such building or structure is unsafe to the extent that it is a public nuisance.

(d) Upon demolition of such building or structure, the appropriate city official shall make report to the governing body of the cost thereof, and such governing body shall adopt a resolution fixing the costs which it finds were reasonably incurred in such demolition and assessing the same against the property. The proceeds of any moneys received from the sale of salvaged materials from the building or structure shall be used or applied against the cost of demolition. Any person, firm, or corporation having an interest in the property may be heard at such meeting as to any objection he or she may have to the fixing of such costs or the amounts thereof. The city clerk of such city shall give not less than 15 days’ notice of the meeting at which the fixing of such costs are to be considered by publication in a newspaper of general circulation in such city of a notice that the governing body of such city at such meeting shall consider the fixing of such costs thereat. The fixing of the 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 a lien on the property for the amount of such assessment. The lien shall be superior to all other liens on the property except liens for taxes, and shall continue in force until paid. The city clerk of the city shall mail a certified copy of the resolution by registered or certified mail to the person last assessing the property for taxes and all mortgages of record, and a certified copy of such resolution shall be published in the manner and as prescribed for the publication of municipal ordinances, and a certified copy of such resolution shall also be filed in the office of the judge of probate of the county in which such city is situated.

(e) The city shall have the power to assess the costs authorized herein against any lot or lots, parcel, or parcels of land purchased by the State of Alabama at any sale for the nonpayment of taxes, and where any such assessment is made against such lot or lots, parcel, or parcels of land, a subsequent redemption thereof by any person authorized to redeem, or sale thereof by the state, shall not operate to discharge, or in any manner affect the lien of such city for such assessment, but any redemptioner or purchaser at any sale by the state of any lot or lots, parcel, or parcels of land upon which an assessment has been levied, whether prior to or subsequent to a sale to the state for the nonpayment of taxes, shall take the same subject to such assessment.

(f) Payment of any such assessment shall be made in the manner and as provided for the payment of municipal improvement assessments in Section 11–48–48, as the same has heretofore or may hereafter be amended, and upon the property owner’s failure to pay such assessment the officer designated by the city to collect such assessments shall proceed to collect the assessment as provided in Sections 11-48-49 to 11-48-59, inclusive.

(g) This section shall be cumulative in its nature, and in addition to any and all power and authority which any such city may have under any other law.
Ala. Code § 45-35A-52.18 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-52.18
Section 45-35A-52.18 Earnings of the Authority
Status: in_force

The authority shall be a nonprofit corporation and no part of its net earnings remaining after payment of its expenses shall inure to the benefit of any individual, firm, or corporation, except that in the event a board shall determine that sufficient provision has been made for the full payment of the expenses, bonds, and other obligations of the authority, then any net earnings of the authority thereafter accruing shall be paid to the city.
Ala. Code § 45-41-141.14 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-141.14
Section 45-41-141.14 Qualification of Voters
Status: in_force

All persons who, at the time of any special election held under and pursuant to this part, are qualified electors of the district in which such special election is to be held and reside in such district shall be qualified electors to participate therein.
Ala. Code § 45-4-235 — Alabama Code / Title 45 / Chapter 4 / Section 45-4-235
Section 45-4-235 Operation of Jail Store; Disposition of Funds
Status: in_force

(a) The Sheriff of Bibb County or the authorized agents of the sheriff may operate a jail store for prisoners within the confines of the county jail. The jail store shall be operated to serve the needs of the jail population. The county commission, at the request of the sheriff, may contract with a provider to supply and operate the jail store.

(b) All proceeds collected under this section shall be deposited in the county general fund.

(c) The sheriff shall keep an account of all jail store sales. The jail store account 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 county commission within 30 days of its completion.
Ala. Code § 45-20-172.55 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-172.55
Section 45-20-172.55 Assessment of Costs; Sale and Redemption of Lots
Status: in_force

The city shall have the power to assess the costs authorized herein against any lot or lots, parcel or parcels of land purchased by the State of Alabama at any sale for nonpayment of taxes, and where any assessment is made against the lot or lots, parcel or parcels of the land, a subsequent redemption thereof by any person authorized to redeem, or sale thereof by the state, shall not operate to discharge, or in any manner affect the lien of the city for the assessment, but any redemptioner or purchaser at any sale by the state of any lot or lots, parcel or parcels of land upon which an assessment has been levied, whether prior to or subsequent to sale to the state for the nonpayment of taxes, shall take the same subject to the assessment. The assessment shall then be added to the tax bill of the property, collected as a tax, and remitted to the city.
Ala. Code § 45-11-172.08 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-172.08
Section 45-11-172.08 Enforcement
Status: in_force

A law enforcement officer may enforce this part by immediately removing a dog to an appropriate facility, without requirement for a warrant or pending due process, or both, if in responding to an incident covered by this part, he or she determines that the dog poses a threat to the public safety, regardless of the actions, omissions, or intent of the owner.
Ala. Code § 45-8A-23.211 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.211
Section 45-8A-23.211 Establishment of the Original Wards
Status: in_force

Under the provisions of Section 45-8A-23.006, the probate judge shall establish the original wards which shall contain as nearly equal a number of people as possible.
Ala. Code § 45-41-244.23 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-244.23
Section 45-41-244.23 Quarterly Returns
Status: in_force

Every registered seller making sales of tangible personal property for storage, use, or other consumption in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use, or other consumption is not exempted from the tax imposed, shall at the time of making such sale, or, if the storage, use, or other consumption of such tangible personal property in such part of Lee County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. On the 20th day of the month following the close of each quarterly period provided for in Section 45-41-244.22, each registered seller shall file with the Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department showing the total sales of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the tax imposed during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the tax required to be collected by such registered seller during the period followed by the return; provided, that any registered seller may defer collecting the tax with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of the credit sales and shall include in each quarterly report all credit collections made during the preceding quarterly period, and shall remit the taxes with respect thereto at the tangible personal property in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City need not file a report or make any further payments of the tax, but each person who purchases tangible personal property, the storage, use, or other consumption of which is subject to the tax imposed, and who has not paid the tax due with respect thereto to a registered seller, shall report and pay the tax as required bySection 45-41-244.22.
Ala. Code § 45-41-260.02 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-260.02
Section 45-41-260.02 Jurisdiction of Commission
Status: in_force

The jurisdiction of the commission shall extend to all areas of the county outside the boundaries of municipal corporations, unless a municipality expressly requests by resolution to have the jurisdiction of the commission extend into its corporate area.
Ala. Code § 45-28A-41.24 — Alabama Code / Title 45 / Chapter 28A / Section 45-28A-41.24
Section 45-28A-41.24 Election of Board Members; Terms
Status: in_force

(a) The election to elect the initial members of the board of education shall be held at a special election called by the Gadsden City Council as soon as practicable. The next election to elect the members of the board of education shall be held at the same time as the election to elect the members of the Gadsden City Council in 2022, and every four years thereafter.

(b) The initial election and the initial runoff election, if necessary, and all subsequent elections held pursuant to this subpart shall be conducted, the vote canvassed, and the results declared in the same manner as provided for the election of members of the city council, unless otherwise required in this subpart. The city council may set a qualifying fee.

(c) The initial elected members of the board of education shall assume office immediately upon the certification of the election results and shall serve initial terms of office corresponding in duration with the remaining portion of the terms of office of the members of the city council elected in 2018. The members elected to the board of education in 2022 shall assume office immediately upon the certification of the election results and shall serve terms of office that correspond in duration with the terms of office of the members of the city council elected in 2022. Thereafter, all members of the board shall be elected to serve terms of four years.
Ala. Code § 45-32A-40 — Alabama Code / Title 45 / Chapter 32A / Section 45-32A-40
Section 45-32A-40 Ad Valorem Tax
Status: in_force

Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Eutaw City Council may levy, in addition to any other tax, an ad valorem tax in the amount of 12.5 mills on each dollar of taxable property in the city. The revenue from the additional tax shall be paid to the city general fund to be used for the general operational expense of the city.
Ala. Code § 45-42-122.07 — Alabama Code / Title 45 / Chapter 42 / Section 45-42-122.07
Section 45-42-122.07 Compensation of Employees; Independent Contractors
Status: in_force

Nothing herein shall be construed as restricting the right of the commission to increase or decrease proportionately the compensation of all county employees; or to use independent contractors for performance of work or the rendering of service to the county.
Ala. Code § 45-39-40.03 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-40.03
Section 45-39-40.03 License Required
Status: in_force

It shall be unlawful for any person in this county to engage in or follow or to attempt to engage in or to follow or to hold himself or herself out as engaging in or following, or to advertise or to assume to engage in or follow the practice of barbering as a barber, manager, apprentice, or student, in and upon whatever place or premises, unless the person shall have first obtained a license from the Lauderdale County Board of Barbering, or to engage in the teaching of barbering, or to receive teacher’s training in a school of barbering without first procuring a license from and becoming registered with the Lauderdale County Board of Barbering, as the case may be.
Ala. Code § 45-37-160 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-160
Section 45-37-160 Jefferson County Commission Accountability Act
Status: in_force

(a) This section shall be known as the Jefferson County Commission Accountability Act.

(b) No warrants or checks shall be drawn on the county treasury or county depository until the county commission has adopted its annual budget.

(c) Every request to issue a warrant or check to be drawn on the county treasury or county depository shall be transmitted to the appropriate county official designated by the county commission for approval. The transmittal shall identify the appropriation item or items from which expenditures are authorized and the amounts to be taken from each item. The issuance of the warrant or check shall not be approved unless in the estimation of the official there is sufficient revenue available in the applicable fund account or accounts to support the expenditure contemplated.

(d) Every request to encumber funds for expenditure shall be transmitted to the appropriate county official designated by the county commission for approval. The transmittal shall identify the appropriation item or items from which expenditures are authorized and the amounts to be taken from each item. The encumbrance shall not be approved unless in the estimation of the official there will be sufficient revenue available in the applicable fund account or accounts to support the expenditure.

(e) The county commission shall maintain a continuous accounting of the status of the county budget and shall issue a quarterly report to the general public that shall be posted on the county website.

(f) Within nine months after August 14, 2009, the county commission shall make available to the public on an official Jefferson County website all of the following information:

(1) All official budgets adopted by the county commission within 45 days of adoption.

(2) All financial audits and compliance audits from the three most recently completed years.

(3) A quarterly listing of all active contracts, including leases, scope of the contracts and leases, monetary value of contracts and leases, and the names and addresses of all awardees or lessors.

(4) The official meeting agenda of all county commission meetings and committee meetings which shall be listed within two business days prior to any meeting.

(5) The official minutes of the proceedings of the county commission meetings and committee meetings which shall be made available within two business days of their adoption.
Ala. Code § 45-39-40.14 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-40.14
Section 45-39-40.14 Disposition of Funds
Status: in_force

The fees for examination, licenses, and certificates, as provided for in this article, shall be paid in advance to the secretary of the board and by him or her paid each month into the county treasury to the credit of a fund for the use of the board. On failure to pass an examination, the fees shall not be returned to the applicant, but within the year after such failure he or she may present himself or herself and be reexamined by the payment of the reexamination fee provided for in this article. No fees for licenses or permits shall be refunded after payment has been made.
Ala. Code § 45-44-260.06 — Alabama Code / Title 45 / Chapter 44 / Section 45-44-260.06
Section 45-44-260.06 Master Plan and Zoning Regulations
Status: in_force

(a) In the preparation of the master plan and zoning regulations, the planning commission shall make careful and comprehensive surveys and studies of the present conditions existing within the county. It shall give due regard to existing agricultural uses to land by virtue of its fertility, proximity to water supplies, and other geographical features particularly suited to agricultural uses. It shall also give due consideration to neighboring municipalities, towns, and villages, to the growth of subdivisions, to the general population growth of the county, and make adequate provision for traffic, recreational areas and industry, and other public requirements.

(b) The master plan and zoning regulations should be made with the general purpose of guiding and accomplishing a coordinated, adjusted, and harmonious development of the county. The regulations shall be made, in accordance with present and future needs, to best promote health, safety, morals, order, convenience, prosperity, and general welfare, as well as efficiency and economy in the process of development. The plan and regulations should also promote safety from fire, flood, and other dangers and well as the healthful and convenient distribution of population and the wise and efficient expenditure of public funds.

(c) The plan shall be a public record, but its purpose and effect shall be to aid the planning commission in the performance of its duties, including making recommendations to the county commission and assisting and cooperating with federal, state, and local agencies so as to achieve coordinated, adjusted, and harmonious development throughout Macon County.
Ala. Code § 45-1-82.12 — Alabama Code / Title 45 / Chapter 1 / Section 45-1-82.12
Section 45-1-82.12 Liability of District Attorney
Status: in_force

The district attorney shall have no liability, criminal or civil, for the conduct of any offender participating in the pretrial diversion program.
Ala. Code § 45-26-141.03 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-141.03
Section 45-26-141.03 Fire Protection Fee - Levy, Collection, and Administration
Status: in_force

The commission is authorized to collect beginning October 1, 1995, and each successive year in all districts, a fire protection fee with respect to each dwelling and commercial building located within the boundaries of each district. The fee shall be levied, collected, and administered as closely as possible at the same time and in the same manner as state ad valorem taxes. The fee shall not exceed twenty-five dollars ($25) per dwelling and fifty dollars ($50) per commercial building, and it shall be paid by the owner of the dwelling or commercial building.
Ala. Code § 45-36-232.27 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-232.27
Section 45-36-232.27 Judicial Officer
Status: in_force

As used in this subpart, the term judicial officer means, unless otherwise indicated, any circuit judge or equivalent thereof in the Thirty-eighth Judicial Circuit, any judge of probate in Jackson County, and any district court judge or judge of any other court created in lieu thereof, or equivalent thereof in Jackson County, and any municipal judge in Jackson County.
Ala. Code § 45-22-243.90 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-243.90
Section 45-22-243.90 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) CITY OF CULLMAN. The City of Cullman in the county.

(2) COMMISSIONER. The Commissioner of Revenue of the State.

(3) COUNTY. Cullman County in the State of Alabama.

(4) COUNTY TREASURER. The county treasurer of the county or other officer or entity at the time that exercises the functions of treasurer of the county.

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

(6) HIGHWAY DIRECTOR. The Director of Transportation.

(7) MONTH. A calendar month.

(8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any particular time, each incorporated municipality in the county other than the City of Cullman which at the time exists in the county and which shall have been incorporated prior to the commencement of the then current fiscal year.

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

(10) 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.

(11) STATE. The State of Alabama.

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

(13) STATE HIGHWAY DEPARTMENT. The State Department of Transportation.

(14) STATE SALES TAX. The tax imposed by the state sales tax statutes.

(15) STATE SALES TAX STATUTES. Act 100 enacted at the Second Special Session of 1959 of the Legislature of the state, as heretofore amended and supplemented, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Act 100 and all other statutes which expressly apply to, or purport to affect, the administration of that act and the incidence and collection of the tax imposed therein.

(16) STATE USE TAX. The tax imposed by the state use tax statutes.

(17) STATE USE TAX STATUTES. Article 11, Chapter 20, Title 51 of the Code of Alabama of 1940, as amended and supplemented, including all statutes which expressly set forth any exemptions from the computation of the tax levied in Article 11 and all other statutes which expressly apply to or purport to affect the administration of that article and the incidence and collection of the tax 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 § 45-41-170 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-170
Section 45-41-170 Legislative Findings
Status: in_force

The regulation of the accumulation and storage of junk and other litter, including, but not limited to, discarded tires, within the unincorporated territory of Lee County is hereby declared to be in the public interest and necessary to promote the public safety, health, welfare, convenience, and enjoyment of public travel; to protect the public investment in public highways; and to preserve and enhance the scenic beauty of lands and the environment. Within the unincorporated areas of Lee County, the Legislature finds and declares that the accumulation and storage of junk and other litter, including, but not limited to, discarded tires and the operation of junkyards, which do not conform to the requirements of this part, are a public nuisance.
Ala. Code § 45-51A-33.04 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-33.04
Section 45-51A-33.04 Proposition Submitted; Form of Ballot
Status: in_force

At such election the proposition to be submitted shall be printed in plain prominent type on ballots separate and distinct from ballots used for any other office or question, and shall read as follows: “Shall the Mayor-Council form of government, as provided by the Mayor-Council Act of 1973, be adopted for the City of .......... ?

Yes..........

No ..........”

The voter shall mark his or her ballot with a cross mark before or after the word which expresses his or her choice. The voter shall express his or her choice as to one form of government only and no ballot shall be legal which is marked for more than one choice. No other proposition shall be submitted to the voters of such city upon this ballot. If voting machines are used at any voting place in such election, the above proposition may at the discretion of the election commission or other body or official having charge of the conduct of municipal elections in such city, be submitted as a separate proposition on voting machines so used.
Ala. Code § 45-25-250.17 — Alabama Code / Title 45 / Chapter 25 / Section 45-25-250.17
Section 45-25-250.17 Funding
Status: in_force

Beginning with the 2020-2021 fiscal year, the DeKalb County Commission shall appropriate annually funds accruing from the filing and recording fees levied by Resolution 92-1013-05, adopted by the county commission on October 13, 1992, as follows:

(1) One-half of the funds accruing shall be appropriated annually by the county commission for the purpose of employing mental health professionals in DeKalb County.

(2) One-half of the funds accruing shall be appropriated annually to the DeKalb County Sheriff’s Office to be used to employ school resource officers in the city and county schools in the county.
Ala. Code § 45-51A-33.168 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-33.168
Section 45-51A-33.168 Contracts for City Improvements
Status: in_force

Any city improvement costing more than two thousand dollars ($2,000) shall be executed by contract except where such improvement is authorized by the council to be executed directly by a city department in conformity with detailed plans, specifications, and estimates. All such contracts for more than two thousand dollars ($2,000) shall be awarded to the lowest responsible bidder after such public notice and competition as may be prescribed by resolution or ordinance, provided the mayor shall have the power to reject all bids and advertise again. Alterations in any contract may be made when authorized by the council upon the written recommendation of the mayor.
Ala. Code § 45-2-120.01 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-120.01
Section 45-2-120.01 Definitions
Status: in_force

As used in this article, the following words shall have the following meanings:

(1) APPOINTING AUTHORITY. The sheriff, judge of probate, revenue commissioner, the county commission, or the county administrator authorized by the county commission to act in its behalf.

(2) APPOINTED CONTRACT EMPLOYEE. A limited class of employees who serves under contract with the county commission as specified in this article or other statute.

(3) APPOINTED EMPLOYEE. A limited class of employees who serves at the pleasure of a county department as designated in this article.

(4) BOARD. The Baldwin County Personnel Appeals Board.

(5) CLASSIFIED EMPLOYEE. An individual who is assigned to a regular position authorized by the county commission whose salary is paid with funds allocated by the county commission and which initially includes a probationary period of not more than six months during which time a probationary employee is not a merit employee. Time spent in special training or education courses shall not be considered a part of the probationary period.

(6) COUNTY. Baldwin County.

(7) COUNTY COMMISSION. The governing body of Baldwin County or any succeeding governing body that may be established.

(8) DEPARTMENT HEAD. All persons having the authority to hire employees for the various departments of county government under their direct supervision or as may be authorized hereafter by the county commission.

(9) PROBATIONARY EMPLOYEE. An employee assigned to a classified position who has not achieved permanent status.
Ala. Code § 45-51A-32.39 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-32.39
Section 45-51A-32.39 Investment Trustee
Status: in_force

(a) The board may employ the services of an investment trustee, which shall be such bank or other recognized financial advisory service as the board of trustees may select. The board of trustees may terminate the services of the investment trustee upon 30 days’ written notice to such trustee, and the trustee may likewise terminate its services upon 30 days’ written notice to the board. After receipt of such notice by either party, the investment trustee shall make an accounting within 45 days of the receipt of the notice.

(b) The investment trustee shall have the following powers and duties (but not other):

(1) To retain inventories assets delivered to it by the board so long as such retention appears advisable, including the right to retain investments previously made in its stock, if any, by the board.

(2) To sell, exchange, assign, transfer, and convey any security or property, real or personal (whether in the original inventory or acquired by purchase or otherwise), at public or private sale, at such time and price and upon such terms and conditions (including credit) as it may determine.

(3) To invest and reinvest in such stocks, bonds, and other securities and properties as it may deem advisable, including preferred stocks, common stocks, debentures, and unsecured obligations, undivided interests, interests in investment trusts, mutual funds, legal and discretionary common trust funds, and leases and property either inside or outside of Alabama.

(4) To register and carry any property in its own name or in the name of its nominee or to hold it unregistered but without thereby increasing or decreasing its liability as fiduciary.

(5) To vote in person or by proxy any stock or securities held and to grant such proxies and powers of attorney to such person or persons as it may deem proper. The board shall have the power to vote in person or by proxy any stock in the investment trust.

(6) To consent to and participate in any plan for the liquidation, reorganization, consolidation, or merger of any corporation, any stock or security of which is held.

(7) To receive reasonable compensation for its services. The amount or method of computation to be agreed upon between the board and the investment trustee.

(8) To receive funds or appropriations from the board to be held and administered hereunder, and to have custody of all investments delivered to it.

(9) To pay to the board on duly-authorized vouchers such funds as may be required to make current monthly payments of retirement allowances and expenses.

(c) The powers and duties of the investment trustee shall apply from and after its selection by the board and delivery of assets to it, and the investment trustee shall have no duties in reference to nor any liabilities for any acts or failures to act which occurred prior thereto.
Ala. Code § 45-18-243.05 — Alabama Code / Title 45 / Chapter 18 / Section 45-18-243.05
Section 45-18-243.05 Collection of Tax; Enforcement
Status: in_force

The tax levied by this part shall constitute a debt due Conecuh County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department shall collect the tax, enforce this part, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce collection of the tax levied by this part and to enforce this part. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Conecuh County.
Ala. Code § 45-48-85.02 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-85.02
Section 45-48-85.02 Special Recording Fee
Status: in_force

(a) In Marshall County, a special recording fee of five dollars ($5) shall be paid to the county, and collected by the judge of probate, on each real property instrument and each personal property instrument that may be filed for record in the probate office and for the recording of other instruments and documents in the probate office. 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 instruments or personal property instruments and for the recording of other instruments and documents in the probate office.

(b) The proceeds from the special recording fees collected shall be collected by the judge of probate and distributed by the judge of probate on a monthly basis commencing October 1, 1992, as follows:

(1) Forty percent to the judge of probate to be spent at his or her discretion for the restoration of records, improving the recording system, purchase of equipment, indexing, and other related office expense for general office operations.

(2) Fifty percent to the Marshall County Legislative Office for operation of the office. Notwithstanding the foregoing provisions, at the end of any fiscal year, any funds in excess of the amount needed for the purpose shall be disbursed to any public entity located in Marshall County, with 50 percent of the excess going to the public entities in House District 25 and 50 percent to the public entities in House District 26. The public entities entitled to receive a share of the excess and the amount of each share shall be determined jointly by the state senator and the House member of each district.

(3) Ten percent to the Marshall County Association for Retarded Citizens or to be distributed directly to another public agency or entity as directed by the association.
Ala. Code § 45-23-170 — Alabama Code / Title 45 / Chapter 23 / Section 45-23-170
Section 45-23-170 Board of Health Fees
Status: in_force

(a) The Board of Health of Dale County may fix a schedule of fees which shall cover the actual cost or a portion thereof involved in the performance of services rendered pursuant to the duties, functions, and programs required by law or regulation of the county or State Board of Health.

(b) The Dale County Board of Health is authorized to promulgate rules and regulations necessary for the administration of this section. Such regulations shall include, but not be limited to, the furnishing of services without charge to indigent residents.

(c) All fees collected pursuant to this section are hereby appropriated to the Dale County Health Department for the continued operation of these services and programs.

(d) The health officer or administrator may establish, with approval of the board of health, special accounts such as, but not limited to, a building fund, a special purchase, and a savings account.
Ala. Code § 45-3A-30.06 — Alabama Code / Title 45 / Chapter 3A / Section 45-3A-30.06
Section 45-3A-30.06 Costs of Collections; Remainder of Proceeds
Status: in_force

The designated collection agent shall charge and deduct from the proceeds of the tax levied, an amount equal to the cost to the agency of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the agent shall pay the remainder of the tax proceeds to the city general fund.
Ala. Code § 45-55-230 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-230
Section 45-55-230 Expense Allowance; Salary Increase
Status: in_force

(a) Commencing on September 1, 1999, the Sheriff of Pike County shall be entitled to an additional expense allowance in the amount of twenty thousand dollars ($20,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance shall be payable in equal monthly installments from the general fund of the county.

(b) Beginning with the expiration of the term of the incumbent Sheriff of Pike County, the annual salary for the sheriff shall be increased by twenty thousand dollars ($20,000) per annum, payable in equal monthly installments from the general fund of the county and at that time, subsection (a) shall become null and void.

(c) The expense allowance and salary increase provided in this section shall be reduced by the amount of any additional expense allowance or salary increase granted to the sheriff pursuant to general law during the current term of office or effective upon the beginning of the next term of office of the sheriff.
Ala. Code § 45-25-92.02 — Alabama Code / Title 45 / Chapter 25 / Section 45-25-92.02
Section 45-25-92.02 Industrial Development Authority - Instrumentality
Status: in_force

Upon the organization of the Industrial Development Authority of DeKalb County, the authority shall be constituted an instrumentality for the exercise of public and essential government functions and the exercise of the powers conferred by this part, and the development of the county shall be deemed to be an essential governmental function of the county.
Ala. Code § 45-40-130.07 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-130.07
Section 45-40-130.07 Reporting
Status: in_force

The county engineer shall report on a day to day basis to the chair of the county commission and shall report regularly to the county commission as a whole.
Ala. Code § 45-49-171.77 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-171.77
Section 45-49-171.77 Cornea Tissue Transplants
Status: in_force

(a) The medical examiner or forensic science pathologist in Mobile County is hereby authorized to provide a cornea to any patient in need of corneal tissue for a transplant upon request of a certified eye bank, certified by the Eye Bank Association of America under all of the following conditions:

(1) If a decedent who may provide a suitable cornea for the transplant is under the jurisdiction of the medical examiner or forensic science pathologist and an autopsy will be required in accordance with state law.

(2) If no objection by the next of kin is known by the medical examiner or forensic science pathologist.

(3) If the cornea for transplant will not interfere with the subsequent course of an investigation or autopsy or will alter the postmortem facial appearance.

(b) Upon compliance with this section, the medical examiner or forensic science pathologist or the certified eye bank shall not have any civil or criminal liability.
Ala. Code § 45-28-80 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-80
Section 45-28-80 Court Reporters
Status: in_force

In addition to all other allowances and compensation now provided by law, there shall be paid to each of the official court reporters for the Sixteenth Judicial Circuit an allowance of one hundred fifty dollars ($150) per month, for the purpose of defraying the expenses of such official court reporters in the performance of their official duties. The allowances provided for herein shall be paid from the General Fund of Etowah County.
Ala. Code § 45-28-242 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-242
Section 45-28-242 Distribution of Funds
Status: in_force

The Etowah County Commission shall distribute, no less than quarterly, the net revenues together with any earned interest thereon, generated pursuant to Amendment 445, Amendment of Amendment 432, to the Constitution of 1901, as amended, which levied a tax for fire protection purposes. Such distribution shall be made to the volunteer firefighters within the county rendering such protection and services.
Ala. Code § 45-40-141.04 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-141.04
Section 45-40-141.04 Collection and Administration of Fee; Disposition of Funds. (Amended by Act 2025-185)
Status: in_force

AMENDED BY ACT 2025-185, EFFECTIVE OCTOBER 1, 2025. SEE ACT FOR REVISED LANGUAGE.

The fee provided in this part shall be levied, collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as state ad valorem taxes. The officials collecting or assessing the fee shall be entitled to the same fees and compensation as are provided for collecting and assessing ad valorem taxes. The proceeds of the fee shall be paid into the county general fund. Within 30 days after payment into the county general fund, the county governing body shall pay the funds to the Lawrence County Firefighters and Rapid Responders, Inc., hereafter referred to as the county association. The county association shall distribute the funds among all eligible volunteer fire departments as follows:

(1) Fifty percent of the money shall be divided equally among all eligible volunteer fire departments.

(2) Fifty percent of the money shall be divided according to a percentage based upon the number of owners of dwellings and commercial buildings in a fire district compared to the total number of owners of dwellings and commercial buildings in the county as a whole. The county association may establish rules and procedures regarding the transfer, accounting, and handling of the funds, and the assessing of administration costs.
Ala. Code § 45-45-201.13 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-201.13
Section 45-45-201.13 Fees, Charges, Penalties, and Commissions
Status: in_force

The director of the department shall collect for the assessment and collection of state and county ad valorem tax on motor vehicles the same fees, charges, penalties, and commissions fixed by law to be paid to the tax assessor and tax collector for the same services. The fees, charges, penalties, and commissions collected by the director of the department shall be paid into the general fund of the county.
Ala. Code § 45-43-246.36 — Alabama Code / Title 45 / Chapter 43 / Section 45-43-246.36
Section 45-43-246.36 Applicability of State Provisions
Status: in_force

All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state sales and use tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-43-246.32 shall apply to the county tax levied under this subpart. The State Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on such commissioner and department, respectively, by the state tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.
Ala. Code § 45-8-60 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-60
Section 45-8-60 Expense Allowance
Status: reserved

THIS SECTION WAS REPEALED BY ACT 2025-90, EFFECTIVE JUNE 1, 2025.
Ala. Code § 45-49-249.11 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-249.11
Section 45-49-249.11 Exceptions
Status: in_force

This subpart shall not apply to acts or transactions in interstate commerce; nor shall any provision hereof apply to any business conducted by or for the United States or any other government. This subpart shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose of resale or reshipment outside of the county, which cigarettes are actually resold or reshipped.
Ala. Code § 45-37A-251.51 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-251.51
Section 45-37A-251.51 Notice of Unsafe or Dangerous Condition
Status: in_force

Whenever the appropriate city official of the city shall find that any building, structure, part of building or structure, party wall, foundation, abandoned or unused swimming pools, or abandoned wells or cisterns situated in the city is unsafe to the extent that it is a public nuisance, the official shall report the findings to the city governing body. At that time the city governing body shall determine whether a nuisance exists. Should the city governing body find by resolution that a nuisance exists, then the appropriate city official shall give the person or persons, firm, association, or corporation last assessing the property for state taxes, by certified or registered mail to the address on file in the office of tax collector, notice to remedy the unsafe condition within a reasonable time set out in the notice, which time shall not be less than 30 days unless an extension is granted by the appropriate city official or the nuisance shall be abated by the city and the cost assessed against the property. The mailing of the certified or registered notice, properly addressed and postage prepaid, shall constitute notice as required in this subpart. The city shall place a sign or placard within 15 feet of the entrance of the property wherein the public nuisance is located, indicating that the city had declared the building or structure to be a public nuisance or that a public nuisance exists on the property. If there is no entrance in which to place the sign or placard, then the sign or placard may be posted at any location visible to the general public.
Ala. Code § 45-52-234.21 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-234.21
Section 45-52-234.21 Confinement in Jail; Credit for Confinement
Status: in_force

Any individual who is committed to the custody of the Morgan County Sheriff or the jail of any municipality in Morgan County may be required, as a condition of release, probation, or sentence, to serve weekends or such other times or intervals of time as directed by the court having jurisdiction. While in custody the individual shall be the responsibility of the Morgan County Sheriff or the individual or agency designated to operate the specified municipal jail and shall be subject to their respective rules and regulations. A defendant shall receive one day’s credit toward his or her sentence for each whole day of confinement in the specified jail. If a defendant spends part of a day released and a part of that same day confined, then he or she shall receive one day’s credit toward his or her sentence.
Ala. Code § 45-17-90.08 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-90.08
Section 45-17-90.08 Exemption from Competitive Bid Law
Status: in_force

The provisions of Articles 2 and 3 of Chapter 16 of Title 41, or other similar laws, commonly referred to as the Alabama Bid Law or Competitive Bid Law, shall not apply to the authority, its directors, officers, agents, or employees, or in their capacities as such, who shall be expressly exempt from its application.
Ala. Code § 45-8A-71.15 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-71.15
Section 45-8A-71.15 Violations
Status: reserved

REPEALED BY ACT 2024-228, EFFECTIVE JUNE 1, 2024.
Ala. Code § 45-37A-251.55 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-251.55
Section 45-37A-251.55 Payment of Assessments
Status: in_force

Payment of any assessment, or if delinquent, the collection of the assessment, shall be made in the manner and as provided for the payment of municipal improvement assessments as provided for the payment of and delinquent collection of municipal improvement assessments pursuant to Article 1, commencing with Section 11-48-1, Chapter 2, Title 11. The city, in the latter notice, may elect to have the tax collector collect the assessment by adding the same to the tax bill. Upon that election, the tax collector shall collect the assessment using all methods available for collecting ad valorem taxes.
Ala. Code § 45-7-83.16 — Alabama Code / Title 45 / Chapter 7 / Section 45-7-83.16
Section 45-7-83.16 Renewal of Licenses by Mail
Status: in_force

The judge of probate may mail to any person to whom a motor vehicle license has been previously issued an application for renewal of a license required to be returned prior to the expiration date of the license. The application for renewal may be in the form of a postcard and shall contain sufficient information to adequately identify and process the renewal. The signature of the licensee on the application and proper remittance shall constitute sufficient authority for the judge of probate to issue the license and return the license to the licensee by mail. The county commission may establish a fee to be entitled “Mail Order Fee” in an amount not to exceed three dollars ($3) to pay the cost of this mailing procedure. The fee shall be collected by the judge of probate at the time of issuance and paid over to the general fund of the county as are other fees and commissions.
Ala. Code § 45-28-110.03 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-110.03
Section 45-28-110.03 Compensation of Election Officials
Status: in_force

In Etowah County, an election official who works at polling places shall receive an additional expense allowance in an amount as will, together with any amount paid by the state pursuant to Section 17-8-12, make the total amount paid to each inspector one hundred dollars ($100) for each day the inspector works at the polls; and make the total amount paid to each clerk seventy-five dollars ($75) for each day the clerk works at the polls. The additional expense allowance provided for in this section shall be paid from the county general fund.
Ala. Code § 45-22-243.32 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-243.32
Section 45-22-243.32 Levy of Tax
Status: in_force

(a) The County Commission of Cullman County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one-cent privilege license tax against gross sales or gross receipts. Notwithstanding the fore-going, the additional privilege license tax imposed by this subpart shall not apply to any person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any automotive vehicle, truck, truck trailer, semitrailer, house trailer, or farm machinery.

(b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
Ala. Code § 45-19-240 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-240
Section 45-19-240 Consolidation of Unified System
Status: in_force

(a) At the expiration of the terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Coosa County before such date, then immediately upon the occurrence of such vacancy there shall be the office of county revenue commissioner in Coosa County. If such office is established upon the occurrence of a vacancy in either the office of tax assessor of tax collector, then the tax assessor or tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term for which he or she was elected tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected at an election called for the purpose and every six years thereafter. He or she shall serve for a term of office of six years from the first day of the term next succeeding his or her election and until his or her successor is similarly elected, qualified, and takes office.

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

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

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

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

(f) The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performance of any duty imposed by law on any such officers and hereby transferred to and imposed on the county revenue commissioner. As compensation for performance of the duties of his or her office, the revenue commissioner shall receive a salary of not less than twenty-seven thousand five hundred dollars ($27,500), payable in 12 equal monthly installments.

(g) The offices of Tax Assessor and Tax Collector of Coosa County are hereby abolished effective on the first day of the term to which the county revenue commissioner is elected, or on such earlier date as is prescribed in subsection (a) if a vacancy occurs in either the office of tax assessor or tax collector.

(h) It is the purpose of this section to conserve revenue and promote the public convenience in Coosa County by consolidating the offices of tax assessor and tax collector of such county into one county office.

(i) If the office of tax assessor or tax collector should become vacant between the time of ratification of this section by the electors of Coosa County and the expiration of the term of office of either the tax assessor or tax collector, this section shall become effective immediately.
Ala. Code § 45-31-231.26 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-231.26
Section 45-31-231.26 Employment Criteria
Status: in_force

A primary consideration for inmates to participate in the program is that they already have a source of employment. However, the board may endeavor to secure employment for eligible inmates under this subpart subject to all of 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 contract.

(4) Exploitation of eligible inmates in any form is prohibited.
Ala. Code § 45-35A-54.20 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-54.20
Section 45-35A-54.20 Transfer of Waterworks, Sewer, or Electric Plants and Systems - Authorized
Status: in_force

Any waterworks plant and system, a sewer plant and system, an electric plant and system, and a gas plant and system, or any one or more of such plants and systems now or hereafter owned by the City of Dothan shall be authorized to transfer and convey one or more of such plants or systems, or any part of such plants or systems, or any rights incidental thereto to any board or public corporation organized under Chapter 50, Title 11, or under any subsequent act providing for the incorporation of like boards to own and operate any waterworks plant or system, any sewer plant or system, any electric plant or system, or any gas plant or system, whether such board was incorporated with the approval of the city owning such plant or system, or with the approval of some other city in Alabama, the governing body owning any such plant or systems, or both, shall provide for an election at which the qualified voters of such city shall be allowed to vote on such proposition, which election shall be held according to Sections 45-35A-54.12 to 45-35A-54.18, inclusive, except that no written petition or petitions to the governing body of the city owning such plants or systems shall be required for the holding of such election herein provided for.
Ala. Code § 45-39-245.01 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-245.01
Section 45-39-245.01 Excise Tax - Outside City of Florence
Status: in_force

(a) In Lauderdale County, Alabama, outside the city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of tangible personal property, not including, however, 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 after September 26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, at the rate of one percent of the sales price of such property, except as provided in subsections (b), (c), and (d).

(b) In Lauderdale County, Alabama, outside the city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, purchased at retail on or after September 26, 1975, at the rate of one-fourth of one 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 other manufacturing tangible personal property, and the parts of such machines, attachments, and replacements thereof, 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.

(c) In Lauderdale County, Alabama, outside the city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of any automotive vehicle or truck trailer, semitrailer, or house trailer purchased at retail on or after September 26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, at the rate of one-fourth of one percent of the sales price of such automotive vehicle, vehicle or truck trailer or 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.

(d) In Lauderdale County, Alabama, outside of the city limits of Florence, there is hereby levied and imposed an excise tax on the storage, use, or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of 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, which is purchased at retail after September 26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, at the rate of one-fourth of one percent of the sales price of such property, regardless of whether the retailer is or is not engaged in business in Lauderdale County, Alabama, outside the city limits of Florence. Provided, however, the one-fourth of one 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, either that which is used in planting, cultivating, and harvesting farm products, or used 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.

(e) Every person storing, using, or otherwise consuming in Lauderdale County, Alabama, outside the city limits of Florence, tangible personal property purchased at retail shall be liable for the tax imposed hereby, and the liability shall not be extinguished until the tax has been paid; provided, however, that a receipt from a retailer maintaining a place of business in Lauderdale County, Alabama, showing the payment of the tax shall be sufficient to relieve the purchaser from further liability for tax to which such receipt may refer.

(f) An excise tax is hereby imposed on the classes of tangible personal property, and at the rates imposed on such classes, specified in subsections (a), (b), (c), and (d), on the storage, use, or other consumption in the performance of a contract in Lauderdale County, Alabama, outside the city limits of Florence, of any such tangible personal property, new or used, the tax to be measured by the sales price of the fair and reasonable market value of such tangible personal property when put into use in Lauderdale County, Alabama, outside the city limits of Florence, whichever is less. Provided, however, the tax imposed by this subsection shall not apply where the taxes imposed by subsections (a), (b), (c), and (d) are applicable.

(g) Each 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 Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, 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 § 45-27-245.30 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-245.30
Section 45-27-245.30 Applicability
Status: in_force

This subpart shall apply only to Escambia County.
Ala. Code § 45-41-83.02 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-83.02
Section 45-41-83.02 Alternative Sentencing Board - Created
Status: in_force

The Lee County Alternative Sentencing Board is created. The board shall oversee and operate all programs, services, and administrative functions of the Lee County Alternative Sentencing Program, including, but not limited to, drug court, the court referral officer program, and district court probation.
Ala. Code § 45-52-233 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-233
Section 45-52-233 Pistol License Fee
Status: in_force

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

(b) Of each fee collected, two dollars ($2) shall be remitted to the Morgan County Commission for deposit to the contingent fund of the county and the remainder of the fee shall be deposited to a separate fund entitled sheriff’s department fund to be used at the discretion of the sheriff in addition to other monies allocated for the operation and maintenance of the sheriff’s department. Notwithstanding the provisions of this section, the sheriff’s fund shall in no way reduce the existing or future allocations for the operation and maintenance of the department.