Ala. Code § 45-29-140.12 — Alabama Code / Title 45 / Chapter 29 / Section 45-29-140.12
Section 45-29-140.12 Exemption from Taxation
Status: in_force

(a) The authority, the property and income of the authority, the income from bonds, conveyances by or to the authority, and leases, mortgages, and deeds of trust by or to the authority shall be exempt from all taxation in the State of Alabama.

(b) The authority shall not be obligated to pay or allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation, the amendment of its certificate of incorporation, or the recording of any document.

(c) No license or excise tax may be imposed on the authority in respect of the privilege of engaging in any of the activities authorized by this article.
Ala. Code § 45-30-250.12 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-250.12
Section 45-30-250.12 Exemptions from Taxes, Fees, Etc
Status: in_force

(a) The authority, the property and income of the authority, the income from its bonds, conveyances by or to the authority, leases, mortgages, and deeds of trust by or to the authority, shall be exempt from all taxation in the state.

(b) The authority shall not be obligated to pay or allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation, the amendment of its certificate of incorporation, or the recording of any document.

(c) No license or excise tax may be imposed on the authority for the privilege of engaging in any of the activities authorized by this article.
Ala. Code § 45-20-242.27 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-242.27
Section 45-20-242.27 Charge for Collection; Disposition of Funds
Status: in_force

The State Department of Revenue shall charge the county for collecting the sales tax levied under this subpart an amount of the percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not, in any event, exceed five percent of the total amount of the sales tax collected in the county pursuant to this subpart. The charge for collecting the sales tax may be deducted each month from the gross revenues from the sales tax before certification of the amount of the proceeds thereof due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant to this subpart, as the tax is received by the Department of Revenue, and on or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder the commissioner shall certify to the Comptroller the amount of tax collected pursuant to this subpart and paid into the State Treasury for the benefit of the county during the month immediately preceding the certification. Provided, however, that before certifying the amount of the tax paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the tax collected in the month the charge due the department for the collection of the tax for the county. It shall be the duty of the Comptroller to issue a warrant each month payable to the County Treasurer of Covington County in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for use of the county. All revenues arising from the tax authorized to be levied shall only be allocated and used for the following purposes:

(1) Fifty percent to the county general fund.

(2) Twenty percent to the gasoline tax fund to be divided equally among each road district for roads and bridges maintenance.

(3) Twenty percent to the public highway and traffic fund for roads and bridges maintenance.

(4) Five percent to the Covington County School System.

(5) Five percent to Lurleen B. Wallace Community College.
Ala. Code § 45-37-140.13 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-140.13
Section 45-37-140.13 Annexation; Referendum; Hearing; Reestablishment of Boundaries
Status: in_force

(a) Whenever any municipal corporation in Jefferson County annexes any portion of a district and a petition is filed with the clerk of the municipality requesting annexation of the remaining portion of the district, the petition containing the following: (1) signatures of 20 percent of the qualified electors residing within the district or signatures of 200 qualified electors, whichever is less, and (2) a written statement signed by at least two members of the board of trustees of the district reciting that those signing the petition constitute either 10 percent of the qualified electors residing within the district or 100 qualified electors residing within the district, whichever is applicable, and (3) a description of the district; then the governing body of such municipal corporation shall provide for and finance the cost of a referendum election wherein the remaining qualified voter residents of such district may vote on whether or not the remainder of such district shall be annexed to such municipal corporation. The referendum election shall be called by the municipal corporation not less than 40 days nor more than 60 days after the annexation.

(b) The question shall be submitted to a referendum in the following form: “Shall the territorial boundaries of (Official name of district in question) _________ be annexed to (Name of municipality) ________? YES ____ NO ____”.

(c) If a majority of the votes cast in the election are yes, then, the municipality shall annex all of the territory within such district. If a majority of the votes cast in the election are no, then, this section shall have no further effect.

(d) If the district is annexed in accordance with this section the annexing municipality may require all residents within the district to pay to the annexing municipality all sums which would have otherwise been due to the district for fire protection or garbage disposal or both. The payments to be made to the municipality shall be made in accordance with the same terms of payment as were previously made to the district and the payments shall continue for a period of not more than three years from the date of annexation. After the expiration of three years from the date of annexation, no further payments for the services shall be due other than any amounts assessed against all citizens of the municipality as taxes or otherwise.

(e) If the district is neither a garbage disposal district nor a combination fire protection and garbage disposal district but is only a fire protection district, then, the annexing municipality may require all residents of the district to provide for their garbage disposal for a period of not more than three years from the date of annexation. After the expiration of this three year period, the annexing municipality shall make no further requirements for garbage disposal other than any requirements imposed on all residents of the municipality.

(f) Subject to the limitations hereinafter stated, if an entire district is annexed to a municipal corporation, the district shall thereupon be dissolved. When a district is dissolved, as aforesaid, or when any portion of a district discontinues being a part of a district, as aforesaid, such dissolution or such discontinuance, shall not impair the obligation of any person to the district which accrued prior to such dissolution or such discontinuance; and such dissolution or such discontinuance shall not affect the lien of the district against any property for obligations owed to the district at the time of such dissolution or such discontinuance. When a district is dissolved, as aforesaid, the board of trustees shall continue to exist for such period of time as shall be necessary to dispose of the property and assets of the district, as provided for in Section 45-37-140.14, and to otherwise wind up the affairs and business of the district, except if a district is dissolved in accordance with this section, then, all fire fighting and garbage disposal equipment and facilities, including any real estate on which any permanent improvements for fire fighting or garbage disposal are located, shall be immediately conveyed to the annexing municipality. The remainder of all property and assets of the district shall be disposed of in accordance with Section 45-37-140.14.

(g) When any portion of a district is annexed to a municipal corporation, the district and such municipal corporation shall be authorized to enter into a contract providing for the district to continue to furnish its services to the portion of the district annexed, upon such terms and conditions as are specified in the contract.

(h) A district may be enlarged in accordance with the terms of this section, provided, however, that no area lying within a municipality at the time of the enlargement shall be brought within the district. No area shall be brought within the district by enlargement except by an election provided for by subsection (i), or on petition as provided for in subsection (j). The term proposed area, as used in this section, means an area proposed to be brought within a district.

(i) When the board of trustees makes a finding that the inclusion of a proposed area within the district would be to the advantage of the district and the inhabitants of the proposed area, the board of trustees may file in the office of the judge of probate a certificate describing the proposed area and reciting the finding, accompanied by the board’s petition that there be an election in the proposed area to submit to the qualified electors thereof the question of whether the area shall be included within the district. The certificate and petition shall be signed by at least two members of the board. Upon such certificate and petition being filed, the judge of probate shall order an election to be held within the proposed area within the time provided for in Section 45-37-140.04, at which election the qualified electors residing within the proposed area shall be included in the district. Unless the majority of votes cast at the election vote in the affirmative on such question, the proposed area shall not be included within the district. Upon the officers canvassing the returns of the election certifying that a majority of votes cast was in favor of the inclusion of the proposed areas in the district the proposed area shall become a part of the district.

(j) The purpose of this subsection is to obviate the considerable expense of an election on including a proposed area within a district when a clear majority of electors residing within such area file a written petition with the governing body of the county requesting that such area be included within the district. As used in this subsection, the following terms shall have the meanings hereby ascribed to them: Certificate means a certificate of the board of trustees, signed by at least two members thereof, describing a proposed area and reciting that the board of trustees has found that it would be to the advantage of the district and the inhabitants of the proposed area that the area be included in the district and governing body means the governing body of the county. The proposed area may be included in the district on petition in the manner prescribed in this subsection. In order to secure the inclusion of a proposed area within a district upon petition, the board of trustees shall file with the governing body all of the following:

(1) The certificate.

(2) A petition, containing a description of the proposed area, signed by qualified electors of the proposed area, with the residence address of each signer being stated therein, requesting that the proposed area be included within the district.

(3) A written statement signed by at least two members of the board of trustees reciting that those signing the petition constitute at least 70 percent of the qualified electors residing within the proposed area.

(k) When the board of trustees has filed the certificate, petition, and statement mentioned in the sentence next above, the governing body, as soon as is convenient to it thereafter, shall order that a public hearing be held before the governing body at its regular meeting place in the courthouse on the question of including the proposed area within the district, which meeting shall be at the time stated in the order and after the publication of the notice below prescribed. If the proposed area lies entirely within one division of the county, the hearing shall be in the courthouse of that division of the county wherein the proposed area lies. If the proposed area lies partly in both divisions of the county, the hearing shall be in the courthouse at Birmingham. The governing body shall cause to be published at least 15 days prior to the hearing, at the expense of the district, in some newspaper having general circulation in the proposed area, a notice stating the time, place, and purpose of the hearing. Such notice need not contain a legal description of the proposed area, but the notice shall state generally the location of the area and shall state that a legal description thereof is on file with reason for such request. The board of trustees shall deliver the resolution to the governing body.

(l) If after such hearing the governing body is satisfied that at least 70 percent of the qualified electors residing in the proposed area signed the petition that the area be included in the district, the governing body shall enter an order that such proposed area be included within the district, which order shall be recorded in the minutes of the governing body. Upon the order being so recorded, the proposed area shall become a part of the district.

(m) Whenever in the opinion of the board of trustees the public good and the welfare of the district require that the area of the district be reduced and the boundaries thereof be reestablished, the board shall pass a resolution defining the proposed boundaries. The resolution shall be in the form of a petition to the governing body of the county, herein called the governing body, or shall contain a petition to such governing body, requesting that the governing body reestablish the boundaries of the district as proposed in the resolution and shall state the reason for such request. The board of trustees shall deliver the resolution to the governing body.

(n) The governing body shall be authorized, but not required to reestablish the boundaries of the district, as proposed in the resolution, subject to the conditions below stated. The governing body shall not change the boundaries of a district hereunder until after there has been a public hearing on the proposed change at a meeting of the governing body. Such hearing shall not be held until there has been published in a newspaper having a general circulation in the district a notice stating the time and place of the hearing, which publication shall be not less than 15 and not more than 21 days before the hearing. It is not required that the notice describe by metes and bounds the proposed boundaries of the district. The governing body is authorized to give, or require to be given, such other and additional notice of the hearing as it deems appropriate, to the qualified electors residing in the area proposed to be excluded from the district. The district shall pay the expense of the newspaper notice above prescribed and of any other notice the governing body requires.

(o) If the governing body, after the public hearing, concludes that the public good and the welfare of the district require that the boundaries of the district be reestablished, as proposed by the board of trustees, the governing body is authorized, but not required, to adopt a resolution reestablishing the boundaries of the district, as proposed. Upon the adoption of such resolution the boundaries of the district shall be those fixed, or established, by the resolution.

(p) However, in no event shall an election be called before the expiration of three years from the last election pursuant to this section.
Ala. Code § 45-32-150.05 — Alabama Code / Title 45 / Chapter 32 / Section 45-32-150.05
Section 45-32-150.05 Duties of Commission
Status: in_force

It shall be the duty of the county racing commission to carry out this part; and it shall have the following specific duties:

(1) To fix and set dates upon which race meetings may be held or operated.

(2) To make an annual report to the county commission of its operation, showing its own actions and rulings, and receipts derived under this part, and such suggestions as it may deem proper for the more effective accomplishment of the purpose of this part.

(3) To require each applicant, who shall have been a resident of the State of Alabama for at least five years immediately preceding the date the license is issued, to set forth on his or her application for a license to operate a race meeting the following information:

a. The full name of the person, association, or corporation and if a corporation, the name of the state under which the same is incorporated, and the name of the corporation’s agents for service of process within the State of Alabama.

b. If an association or corporation, the names of the stockholders and directors of the corporation or the names of the officers and directors of the association.

c. The exact location where it is desired to conduct or hold a race meeting and a complete set of architects’ renderings and detailed construction plans, showing the site topography, the type of construction, the track design, and the concession plans, together with a statement of the assets and liabilities of the person, firm, association, or corporation making such application.

d. Whether the racing plant is owned or leased, and if leased, the name and address of the owner, or if the owner is a corporation, the names of the officers and directors thereof, each of whom shall have been a resident of the State of Alabama for at least five years immediately preceding the date on which the license is issued; provided, however, that nothing in this part shall prevent any person, association, or corporation from applying to the commission for a permit to conduct races where the racing plant has not been constructed.

e. The kind of racing to be conducted and the dates requested.

f. Such other information as the commission may require.

(4) To require an oath of every applicant, or by the president or executive officer of the association or corporation, stating that the information contained in the application is true.

(5) To make uniform rules and regulations governing the holding, conducting, and operating of all race tracks, race meetings, and races held in the county.

(6) All books, records, maps, documents, and papers of the commission, including those filed with the commission as well as those prepared by or for it, shall at all times be open for the personal inspection of any officer of the State of Alabama, or of any county, municipality, or other subdivision of the state, or of any official investigative body or committee, and no person having charge or custody thereof shall refuse this right to any officer of investigative body or committee, and it shall be the express duty of such person to assist such officer or committee in locating records or information desired by them. Any member or employee of the commission who violates this section shall be deemed guilty of a misdemeanor and, upon conviction, shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail not exceeding three months. If any member of the commission violates this section, he or she shall be subject to removal from office.
Ala. Code § 45-20-242.21 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-242.21
Section 45-20-242.21 Definitions
Status: in_force

All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall wherever used in this subpart, have the same meanings respectively ascribed to them, in the sections except where the context herein clearly indicates a different meaning. In addition, 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) COUNTY. Covington County.

(2) COUNTY COMMISSION. The Covington County Commission.

(3) MONTH. The calendar month.

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

(5) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain retail sales tax, and include all statutes, including amendments to those sections which expressly set forth any exemptions from the computation of the tax levied by the sections and all other statutes which expressly apply to, or purport to affect, the administration of the sections and the incidence and collection of the tax imposed therein.
Ala. Code § 45-47-82 — Alabama Code / Title 45 / Chapter 47 / Section 45-47-82
Section 45-47-82 Filing for Record; Preservation of Orders and Decrees
Status: in_force

(a) In Marion County, all orders and decrees shall be made and entered by circuit criminal judges sitting in and for the county on a sheet or sheets, commonly called trial sheets. There shall be a trial sheet or sheets for each case docketed in such court properly identified by the style of the case and a case number.

(b) After all orders and decrees have been made and entered, in any case, by the circuit criminal judge or judges sitting in and for such county, the clerk of the circuit court of such county shall file such sheets in numerical order in well-bound books labeled minute books and such judgments or decrees shall have the same force and effect as minutes of the circuit criminal courts of the county prior to the passage and approval of this section.
Ala. Code § 45-49A-63.126 — Alabama Code / Title 45 / Chapter 49A / Section 45-49A-63.126
Section 45-49A-63.126 Compensation and Bonding
Status: in_force

No board member shall receive any compensation from the plan for his or her services as such; however, board members may be reimbursed for any actual expenses they incur on board business. No bond or other security shall be required of any board member in that capacity.
Ala. Code § 45-51A-31.82 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-31.82
Section 45-51A-31.82 Planning Commission - Appointment; Composition; Powers and Duties
Status: in_force

The city council, commission, or like legislative body of each city to which this subpart applies shall appoint a city planning commission consisting of seven regular members and seven alternate members, all of whom shall be qualified electors of the city. An alternate member shall serve at any meeting of the planning commission only in the absence of a regular member, and when so serving, the alternate member shall have the same duties, rights, and responsibilities as the regular member in whose place he or she is serving. The commission herein provided for shall be in lieu of the city planning commission contemplated in Article 3 of Chapter 16, Title 37, Code of Alabama 1940, as amended. The planning commission provided for by this subpart shall have all the powers, duties, and responsibilities of city planning and zoning commissions as provided in Chapter 52, Title 11, as amended; and, except as otherwise provided in this subpart, the provisions of Chapter 52, Title 11, as amended, shall apply fully to the city planning commission provided for herein. The members of the city planning commission provided for by this subpart shall serve at the pleasure of the council, commission, or like legislative body of the city.
Ala. Code § 45-55-101 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-101
Section 45-55-101 Membership; Districts
Status: in_force

(a) The electorate for the Pike County Board of Education shall include all qualified voters in Pike county, including those residing within the City of Troy.

(b) The Pike County Board of Education shall consist of six members, each elected from a separate single-member district. (c) Members representing Districts 5 and 6 shall be elected in 1994. Members representing Districts 1 and 2 shall be elected in 1996. Members representing Districts 3 and 4 shall be elected in 1998. All members shall be elected for terms of six years in accordance with Sections 16–8–2 and 17–2–5.

(c) Members representing Districts 5 and 6 shall be elected in 1994. Members representing Districts 1 and 2 shall be elected in 1996. Members representing Districts 3 and 4 shall be elected in 1998. All members shall be elected for terms of six years in accordance with Sections 16–8–2 and 17–2–5.

(d) Each board member shall be a resident of the single-member district from which the member is elected. The residency shall have been established at least one year before the general election at which the member is elected. (e) The six districts shall be the same as those districts used in the 1992 elections for the Pike County Board of Education and the Pike County Commission. (f) Following the release of any federal decennial census, the board, by majority vote, may change the boundaries of the six single-member districts in order to comply with the one-person one-vote requirement of the federal constitution. Any revised district arrangement to be used, in whole or in part, shall be approved by the board not later than 180 days prior to the election in which it will first be used. (g) No change to the boundaries of existing districts shall be adopted by the board unless the board first shall have advertised in a newspaper of general circulation in Pike County for at least two consecutive weeks the time and place of the meeting at which the change will be voted upon. The advertisements shall include either (1) a map of the county indicating the proposed district boundaries, or (2) notification that a map indicating the proposed district boundaries is available for inspection at a specific public location, where the map shall be displayed for at least two consecutive weeks preceding the meeting of the board at which the resolution shall be considered, or both. (h) Any resolution changing district boundaries shall describe the revised district boundaries by reference to standard census units, or county voting precincts, or both. (i) Upon passage of any resolution effecting changes in district boundaries pursuant to this section, the board shall file with the Pike County Judge of Probate a certified copy of the resolution, together with a map of the county showing the revised district boundaries.

(e) The six districts shall be the same as those districts used in the 1992 elections for the Pike County Board of Education and the Pike County Commission.

(f) Following the release of any federal decennial census, the board, by majority vote, may change the boundaries of the six single-member districts in order to comply with the one-person one-vote requirement of the federal constitution. Any revised district arrangement to be used, in whole or in part, shall be approved by the board not later than 180 days prior to the election in which it will first be used. (g) No change to the boundaries of existing districts shall be adopted by the board unless the board first shall have advertised in a newspaper of general circulation in Pike County for at least two consecutive weeks the time and place of the meeting at which the change will be voted upon. The advertisements shall include either (1) a map of the county indicating the proposed district boundaries, or (2) notification that a map indicating the proposed district boundaries is available for inspection at a specific public location, where the map shall be displayed for at least two consecutive weeks preceding the meeting of the board at which the resolution shall be considered, or both. (h) Any resolution changing district boundaries shall describe the revised district boundaries by reference to standard census units, or county voting precincts, or both. (i) Upon passage of any resolution effecting changes in district boundaries pursuant to this section, the board shall file with the Pike County Judge of Probate a certified copy of the resolution, together with a map of the county showing the revised district boundaries.

(g) No change to the boundaries of existing districts shall be adopted by the board unless the board first shall have advertised in a newspaper of general circulation in Pike County for at least two consecutive weeks the time and place of the meeting at which the change will be voted upon. The advertisements shall include either (1) a map of the county indicating the proposed district boundaries, or (2) notification that a map indicating the proposed district boundaries is available for inspection at a specific public location, where the map shall be displayed for at least two consecutive weeks preceding the meeting of the board at which the resolution shall be considered, or both.

(h) Any resolution changing district boundaries shall describe the revised district boundaries by reference to standard census units, or county voting precincts, or both.

(i) Upon passage of any resolution effecting changes in district boundaries pursuant to this section, the board shall file with the Pike County Judge of Probate a certified copy of the resolution, together with a map of the county showing the revised district boundaries.
Ala. Code § 45-2-243.86 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-243.86
Section 45-2-243.86 Hearing
Status: in_force

Prior to the adoption of an impact fee for the political subdivision, the political subdivision shall hold a public hearing on the governmental infrastructure needs as a result of new development. Notice of the public hearing shall be published at least once in a newspaper of general circulation in the political subdivision not less than two weeks prior to the public hearing. Action or the resolution or ordinance setting the impact fee in the political subdivision may be taken at a regularly scheduled meeting of the governing body of the political subdivision not less than two weeks after the public hearing. The political subdivision shall make a specific finding that the impact fee will benefit the new development.
Ala. Code § 45-37-161.01 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-161.01
Section 45-37-161.01 Expense Allowance
Status: in_force

(a) Those Jefferson County officials holding elective or appointive office who now receive fifty dollars ($50) per month shall upon January 1, 1982, receive one hundred dollars ($100) per month to be paid monthly out of the county general fund.

(b) This allowance shall be in lieu of an automobile furnished by the county, and shall be in addition to all other compensation and allowance provided for such officials by any general, special, or local law.
Ala. Code § 45-51-21.13 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-21.13
Section 45-51-21.13 Construction of Part
Status: in_force

This part is cumulative and supplemental and is in addition to Sections 28-8-1 to 28-8-8, inclusive.
Ala. Code § 45-31-120.19 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-120.19
Section 45-31-120.19 Recordkeeping
Status: in_force

The board shall maintain adequate records of its proceedings, of its own official acts, the examination record of every candidate, and the employment record of every employee.
Ala. Code § 45-37A-52.126 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-52.126
Section 45-37A-52.126 Availability of Budgets for Inspection and Publication of the Budget Message
Status: in_force

The mayor shall cause the budget message to be printed, mimeographed, or otherwise reproduced for general distribution at the time of its submission to the council, and sufficient copies of the proposed general fund, public utility, and capital budgets to be made, to supply copies to each member of the council and each daily newspaper of general circulation published in the city, and two copies to be deposited in the office of the city clerk where they shall be open to public inspection during regular business hours.
Ala. Code § 45-52-220 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-220
Section 45-52-220 Legislative Findings
Status: in_force

The Legislature finds that Morgan County has a legal obligation to create and maintain records which document its work and to make those records accessible to the public. The Legislature further finds that the current storage facilities and method of providing access to those records are inadequate to meet the needs of the county government and the residents of Morgan County.
Ala. Code § 45-16-81 — Alabama Code / Title 45 / Chapter 16 / Section 45-16-81
Section 45-16-81 Additional Fee on Civil and Criminal Cases; Juvenile Probation Fund
Status: in_force

(a) In Coffee County, in addition to all other costs and charges in the circuit and district courts a fee of three dollars ($3) shall be charged and collected by the clerks of such courts on both civil and criminal cases. The monies derived from the charges hereinabove prescribed shall be remitted to a juvenile probation fund in a separate bank account as determined by the district judge and the probate judge. The county commission may by resolution direct that the clerks deposit all monies collected under this section be deposited into the general fund of the county. The fund shall be spent to finance the juvenile probation office, including, but not limited to, a supplemental salary for the juvenile probation officer and/or his or her staff.

(b) The district judge shall be accountable to the county commission and shall file a monthly report of fees collected and disbursed under this section. The State Examiner of Public Accounts shall make an annual audit of the fees collected and disbursed under this section.
Ala. Code § 45-56-60 — Alabama Code / Title 45 / Chapter 56 / Section 45-56-60
Section 45-56-60 Compensation
Status: in_force

(a)(1) Effective January 16, 2023, the annual salary of the Coroner of Randolph County shall be one thousand dollars ($1,000) per month to be paid from the county general fund.

(2) Effective beginning the next term of office of the coroner commencing in January 2027, and each term thereafter, not less than 60 days prior to the first day for qualifying in the election for the term, the Randolph County Commission may increase and set the annual salary of the coroner commencing on the beginning of that term of office, and thereafter, as determined by the county commission. (3) The salaries provided in this subsection shall be in lieu of any other salary, compensation, fees, or allowances provided to the coroner. The coroner shall waive any other fees or compensation in order to receive any salary provided by this section. (4) a. The Randolph County Commission may authorize the coroner to participate in retirement and the county health insurance under the terms and conditions as the county commission may determine and may expend county funds for that purpose. Any benefits provided under this subsection shall be approved by the county commission.

(3) The salaries provided in this subsection shall be in lieu of any other salary, compensation, fees, or allowances provided to the coroner. The coroner shall waive any other fees or compensation in order to receive any salary provided by this section. (4) a. The Randolph County Commission may authorize the coroner to participate in retirement and the county health insurance under the terms and conditions as the county commission may determine and may expend county funds for that purpose. Any benefits provided under this subsection shall be approved by the county commission.

(4) a. The Randolph County Commission may authorize the coroner to participate in retirement and the county health insurance under the terms and conditions as the county commission may determine and may expend county funds for that purpose. Any benefits provided under this subsection shall be approved by the county commission.

b. The Legislature finds that the Coroner of Randolph County is a full-time official and is on-call 24 hours a day, seven days a week to perform the duties of the office.

(b)(1) The Randolph County Commission may authorize the coroner to receive reasonable and necessary expenses and supplies as determined by the county commission related to the operations of the office of coroner and the performance of duties of the coroner. The expenses and supplies authorized by this subsection shall be authorized by resolution of the county commission and shall be paid in the same manner as expenses of other county employees are paid or supplies for county employees are purchased or supplied for county employees.

(2) In addition to subdivision (1), the county commission may provide the coroner with a stipend to pay a part of the expense of the cost of cell phone service, or in the alternative, may provide the coroner with a cell phone to be used in the performance of the duties of the coroner.

(c) After the close of each fiscal year on September 30, and at other times as requested by the county commission, the coroner shall report to the county commission on the operation of the office of coroner. The report shall be in the format as determined by the county administrator.
Ala. Code § 45-41A-41.01 — Alabama Code / Title 45 / Chapter 41A / Section 45-41A-41.01
Section 45-41A-41.01 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 Opelika, 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 signal enforcement by the City of Opelika, 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 § 45-49-72.02 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-72.02
Section 45-49-72.02 Jurisdiction and Powers
Status: in_force

Except as otherwise provided in this subpart, the County Commission of Mobile County shall have all the jurisdiction and powers which are or may hereafter be by law vested in the courts of county commissioners, boards of revenue, or other county governing bodies of this state; and the members thereof shall perform all the duties and services and exercise all the powers which are or may be provided by law for the members of courts of county commissioners, boards of revenue, or other county governing bodies of this state.
Ala. Code § 45-41-242.02 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-242.02
Section 45-41-242.02 Monthly Report; Recordkeeping; Failure to Pay
Status: in_force

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

(b) It shall be the duty of every person engaged or continuing in any business subject to the taxes levied by this article to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable under this article. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the State Department of Revenue or by any duly authorized agent, deputy, or employees of the department.

(c) Any person who fails to pay the tax levied by this article within the time required by this article shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest thereon from the date on which the tax became due and payable at the rate due and payable on the state lodging tax, such penalty and interest to be assessed and collected as a part of the tax; provided, however, that the State Department of Revenue, if good and sufficient reason be shown, may waive or remit the penalty or any portion thereof.
Ala. Code § 45-26-120 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-120
Section 45-26-120 Mileage Allowance
Status: in_force

Any law to the contrary notwithstanding, the county governing body of Elmore County may, at any regularly scheduled meeting, increase the mileage payable to county employees on official business up to twenty cents ($.20) per mile.
Ala. Code § 45-39A-12.10 — Alabama Code / Title 45 / Chapter 39A / Section 45-39A-12.10
Section 45-39A-12.10 Board of Education - Liability of Members
Status: in_force

Members of the Florence City Board of Education shall be immune from any civil liability whatsoever, be it in contract, tort, or otherwise, for any actions taken in their official capacity as members of the board.
Ala. Code § 45-48-71.60 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-71.60
Section 45-48-71.60 Custodian of Voting Machines - Ratification of Prior Salaries
Status: in_force

Any salary heretofore paid by the county commission to the custodian of voting machines during the period October 1, 1975, to October 1, 1978, is hereby ratified and confirmed.
Ala. Code § 45-49-72 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-72
Section 45-49-72 Creation; Composition
Status: in_force

There is created, and shall be established on the first Monday after the second Tuesday in January, 1961, the County Commission of Mobile County, which shall be in lieu of the board of revenue and road commissioners of Mobile County and shall be composed of a president and two associate commissioners. The board of revenue and road commissioners is continued as the governing body of Mobile County until the county commission is established as provided in this subpart. It is provided, however, that should any vacancy occur in the membership of the board of revenue and road commissioners after August 7, 1957, but prior to the second Tuesday in January, 1961, the vacancy shall be filled by the Governor and the appointee shall hold his or her office until the first Monday after the second Tuesday in January 1961, and until his or her successor is elected and qualified, the provisions of any other law to the contrary notwithstanding. Upon the establishment of the county commission as herein provided, the board of revenue and road commissioners shall be abolished.
Ala. Code § 45-49-232 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-232
Section 45-49-232 Receipt of Badge and Service Weapon Upon Retirement
Status: in_force

(a)(1) Employees of the Sheriff’s Office of Mobile County who are classified as a deputy sheriff, corporal, sergeant, lieutenant, or captain and who retire in good standing after at least 25 years of service with the sheriff’s office shall be awarded the service weapon and badge that the sheriff’s office requires for on duty law enforcement personnel at no cost to the retiring officer.

(2) Weapons awarded under this section shall be replaced in the county inventory by the Sheriff of Mobile County by purchasing new weapons of the same brand and caliber with funds from the Mobile County Sheriff’s Office Pistol Permit Fund.

(b) It shall be the duty of the Sheriff of Mobile County to ensure that the awards and purchase for the replacement weapon are made pursuant to subsection (a).
Ala. Code § 45-21-130.06 — Alabama Code / Title 45 / Chapter 21 / Section 45-21-130.06
Section 45-21-130.06 Bond
Status: in_force

Before entering upon his or her duties, the county engineer shall make and enter into a surety bond in the amount of five thousand dollars ($5,000) payable to Crenshaw County, conditioned for the faithful discharge and performance of his or her duties as such engineer, and for the faithful accounting of all monies or property of the county, which may come into his or her possession or custody. The bond shall be executed by a surety company authorized and qualified to do business in Alabama, and be approved by the board. The premiums thereon shall be paid by the county.
Ala. Code § 45-2-243 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-243
Section 45-2-243 Designees; Compensation; Powers
Status: in_force

(a) The Baldwin County Commission and any municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted by the Baldwin County Commission or the governing body of the municipality, may enter into agreements by which a designee may administer and enforce any tax or license enacted by the county or a municipality, and collect the taxes and license fees due thereunder or, in the case of a county levied tax or license, the county commission may by resolution duly adopted, administer, collect, and enforce any county levied tax or license fee. For purposes of this section, a designee means any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution or ordinance of the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality. A county or a municipality may agree to pay the designee compensation for its services, not to exceed three percent of the aggregate amount collected pursuant to the agreement, or in the event the county commission elects to administer, collect, and enforce a county levied tax or license fee, the county commission may retain not more than two percent of aggregate amount collected to be distributed to any other entity. Any contract or alteration thereto or any resolution made pursuant to this section under which revenue is collected for the Baldwin County Board of Education shall be approved by a resolution of the Baldwin County Board of Education prior to implementation and must be reviewed for renewal the third year of implementation and each subsequent three-year period thereafter.

(b) The designee, in the performance of any contract or agreement and the administration and enforcement of any local tax and license collection, or the county commission, shall have the same rights, remedies, powers, and authorities as would be available to the State Department of Revenue or the municipality if the tax or license collection were being administered and enforced by the State Department of Revenue or the municipality and shall report information on new accounts to the State Department of Revenue on a monthly basis; provided, however, that any rules and regulations adopted or utilized by Baldwin County or its designee shall be consistent with the rules and regulations of the State Department of Revenue.
Ala. Code § 45-32-150.22 — Alabama Code / Title 45 / Chapter 32 / Section 45-32-150.22
Section 45-32-150.22 Intent of Part
Status: in_force

It is the intent of this part to improve the economic well being of the citizens of Greene County, by providing an increased tax base, jobs for the citizens herein, and promotion of tourism and recreation in Greene County. It is further the intent of this part to provide for strict local control of the citizens herein, and promotion of tourism and recreation in Greene County. It is further the intent of this part to provide for strict local control of the racing plant or plants and the operation of the plants by Greene County citizens so as to minimize the possibility of undesirable gambling elements from ever controlling this industry.
Ala. Code § 45-37A-51.168 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-51.168
Section 45-37A-51.168 Others Authorized to Participate
Status: in_force

Any one for whom the Legislature has authorized participation herein is otherwise qualified to participate.
Ala. Code § 45-55-130.04 — Alabama Code / Title 45 / Chapter 55 / Section 45-55-130.04
Section 45-55-130.04 Wage or Salary Scale
Status: in_force

It shall be the duty of the county commission to fix, from time to time in accordance with prevailing economic conditions, the various scales of wages or salaries to be paid for labor necessary in the maintenance and construction of roads, highways, bridges, and ferries; and the wage or salary scale shall not be exceeded by the engineer in the employment of labor and assistants.
Ala. Code § 45-37-241.20 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-241.20
Section 45-37-241.20 Appeals from Decisions of the Board of Equalization
Status: in_force

(a) For the purpose of convenience and brevity this act shall be known and referred to as the Expeditious and Economical Tax Appeals Act.

(b) This section shall apply only in Jefferson County. This section is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an appeal under this section from a decision or ruling of the board of equalization fixing the market value of the real property, Section 40-3-25 shall not be applicable to such appeal but in the event the taxpayer pays his or her taxes before a final decree in the case and is entitled to a refund then that portion of the section providing for a refund to the taxpayer shall be applicable or in the event of an increase the increase shall be payable as provided in the sections.

(c) An appeal may be taken under this section from a decision of the board of equalization fixing the market value of real property, to the circuit court, by the taxpayer, within 30 days after the final decision of the board of equalization, filing a writing with the secretary of the board of equalization and the clerk of the circuit court stating that the taxpayer takes an appeal to the circuit court, and also stating in substance that the taxpayer elects to take the appeal under the Expeditious and Economical Tax Appeals Act.

(d) When an appeal is taken from the decision of the board of equalization the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent; and, upon failure to do so, the court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal the taxpayer has executed a supersedeas bond with sufficient sureties to be approved by the clerk of the circuit court in double the amount of taxes, payable to the State of Alabama, conditioned to pay all taxes, interest, and costs due the state, county, or any other agency or subdivision thereof. Such appeals shall be preferred cases. When a taxpayer elects to take an appeal under this act, a three-man commission shall be the trier of fact on the appeal.

(e) The circuit court shall appoint to serve as members of the commission nine disinterested persons who are generally reputed to be honest and intelligent, and who are esteemed in the community for their integrity and good judgment, and especially for their good judgment and expertness in the matter of real property values, and shall be limited to persons who are licensed within the county as real estate brokers, salesmen, or appraisers, and whose major livelihood is derived from being actively engaged in the real estate profession in the county, and shall have had a minimum of five years’ experience in the real estate profession. From the panel of nine members the taxpayer shall have the right to strike any three of the members and the State of Alabama shall have the right to strike three members. The remaining three members shall be appointed as triers of the appeal.

(f) The persons appointed to serve as members of the commission shall be notified or summoned to appear for the purpose of serving as members of the commission, in such way or manner as the court may direct by particular order or by rule of court; and the failure without good excuse of a person who has been so notified or summoned to appear to serve as a member of such commission shall constitute a contempt of court.

(g) Before entering upon his or her duty as a commissioner, the person appointed shall take the following oath to be administered to him or her by the court: “I do solemnly swear that I will faithfully discharge the duties imposed upon me by law as a commissioner; and that I will fix the valuation of the property to be submitted to me at its fair and reasonable market value as of the day which the court instructs me to be the applicable time, to the best of my knowledge and ability, so help me God.”

(h) The commission shall have the duty of fixing and reporting to the court the valuation, this is the fair and reasonable market value, of the property as of the applicable time, under the supervision and control of the court, and under such orders, rules, and regulations as the court may make pertaining to the matter, but the court shall be under the duty to see to it that every party has the opportunity of presenting to the commission any data relevant to the value of the property involved, and of being heard by argument. The court shall have complete authority to make such orders, rules, and regulations as in the court’s opinion are calculated to facilitate an expeditious and proper determination of the issues. Provided, the original assessment sheet or a certified copy showing the assessment by the board of equalization shall be sufficient appearance by the state and shall make a prima facie case.

(i) In the event that any commissioner who has entered upon the performance of the duties refuses or for any cause is unable to complete the performance of his or her duties, the court may appoint another commissioner to take his or her place.

(j) Upon the filing of the report by the commissioners the court shall forthwith enter judgment in accordance therewith. But upon the motion of a party filed within 30 days after the rendition of judgment, the court, for good cause, may vacate and set aside the judgment and the report of the commissioners; and either:

(1) Recommit the matter to the same commissioners.

(2) Appoint other commissioners to decide the matter.

(k) The commissioners shall have the right of fixing and reporting to the court the valuation of property for any subsequent tax year accruing after the date of appeal.

(l) The clerks of the circuit court shall furnish the tax assessor and tax collector a certified copy of the judgment entered by the court and the tax assessor and tax collector shall forthwith enter and ascertain the correct amount of taxes due on each separate parcel or unit of property. Upon failure of the taxpayer to pay the taxes and any cost of appeal within 30 days from the date of the rendition of judgment the property shall be subject to sale as other real property is subject to sale in the event the taxes are delinquent.

(m) The cost in cases so appealed shall be the usual cost now taxable in tax appeal costs except the compensation of the commissioners and except that no cost of witnesses for either party shall be taxable. The court in its discretion shall tax the cost against either the taxpayer or the state.

(n) From the judgment of the circuit court either the state or the taxpayer may appeal directly to the Supreme Court of Alabama within 30 days from the rendition of such judgment or within 30 days of the ruling of the circuit court on a motion filed under subsection (j), whichever occurs last. Upon such appeal the appellant may assign as error the ruling of the circuit court on a motion filed under subsection (j), as well as error in the report by the commissioners and judgment thereon.

(o) The persons appointed to serve as commissioners shall receive as compensation for their services the sum of ten dollars ($10) per day, to be paid in the same manner and from the same sources as jurors’ fees are paid.
Ala. Code § 45-40-233.70 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-233.70
Section 45-40-233.70 Work Release for Gainful Employment Conducive to Rehabilitation
Status: in_force

Any individual who has been committed to the custody of the Alabama Department of Corrections or the Lawrence County Sheriff may be released therefrom by the court having jurisdiction, either on its own motion or upon the motion of the defendant, at any time before sentencing or during the term of sentence, for the purpose of obtaining and working at gainful employment or for such other purpose as the court may deem conducive to his or her rehabilitation. The release shall be for a specified period of time and under terms and conditions ordered by the court. A defendant shall receive one day’s credit toward his or her sentence for each day spent outside of jail under a release order unless otherwise provided by the court. If an individual violates any term or condition of his or her release, including conditions of employment, he or she shall be subject to having his or her release revoked or the terms and conditions thereof modified by the court having jurisdiction.
Ala. Code § 45-21-242.11 — Alabama Code / Title 45 / Chapter 21 / Section 45-21-242.11
Section 45-21-242.11 Eligible Fire Departments and Rescue Squads - Personnel; Liability
Status: in_force

The personnel of the fire departments and rescue squads provided for in this part shall not be considered employees, servants, or agents of the county, and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity for the actions of the personnel of fire departments or rescue squads.
Ala. Code § 45-27-70.01 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-70.01
Section 45-27-70.01 Election of Chair; Term
Status: in_force

(a) In Escambia County, there is hereby created the office of Chair of the Escambia County Commission. The chair shall be elected by the commissioners from one of their number and shall serve for a term of one year or until his or her successor is elected. The one year term shall run from the third Tuesday in January of the year elected to the third Tuesday in January of the following year. The chair shall serve full time as county commission chair and shall receive compensation for serving as such officer as is provided for a full-time county commission chair under subsection (c) of Section 11-3-4.1. Provided, however, nothing in this section shall be construed to prevent a chair of the commission from seeking consecutive terms as chair.

(b) This section shall not become effective unless authorized by a resolution adopted by the Escambia County Commission. The resolution shall be introduced at a regularly scheduled meeting of the county commission and may not be adopted until the following regularly scheduled meeting.

(c) This section and the resolution adopted by the county commission shall have retroactive effect to January 16, 1989.
Ala. Code § 45-35A-54 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-54
Section 45-35A-54 Commission Form of Government
Status: in_force

The City of Dothan, Alabama, shall become organized under the commission form of government provided for by this part. It is provided, however, that until the first Monday in October, 1979, the city shall continue to be governed under the laws applicable to its present form of government, as provided by Act 2141, 1971 Regular Session (Acts 1971, p. 343) except as otherwise provided herein. Effective on the first Monday in October, 1979, the City of Dothan, Alabama, shall be governed by a board of commissioners consisting of five members, one of whom shall be president of the board of commissioners and four associate commissioners. The president of the board of commissioners shall serve on a full time basis and shall be the mayor and the chief executive of the city. Each associate commissioner shall serve on a part time basis as hereinafter provided.
Ala. Code § 45-37A-240.22 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-240.22
Section 45-37A-240.22 Application for Admittance
Status: in_force

An offender may apply to the city for admittance into the pretrial diversion program.
Ala. Code § 45-35-120.09 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-120.09
Section 45-35-120.09 Examination
Status: in_force

Eligibility for original appointment or promotion to vacancies in positions in the classified service occurring after May 30, 1984, shall be determined by the personnel board. The personnel board shall conduct such examinations as will fairly test the abilities and aptitudes of the applicants with respect to the duties to be performed. Applicants who pass the test and otherwise qualify for original appointment or promotion, as the case may be, shall be placed on the appropriate eligible list for the vacancy. The board may refuse to examine, or after examination refuse to certify the name of anyone who is found to lack any of the established qualification requirements for the position for which he or she applies or who is physically so disabled as to be unfit to perform duties of the position to which he or she seeks appointment, or who has been convicted of or is under indictment for any crime involving moral turpitude or who has been guilty of any infamous or disgraceful conduct or who has been dismissed from the public service for delinquency or misconduct or who has intentionally made a false statement of any material fact or practiced or attempted to practice any deception or fraud in his or her application, or in his or her examination.
Ala. Code § 45-9-60 — Alabama Code / Title 45 / Chapter 9 / Section 45-9-60
Section 45-9-60 Compensation
Status: in_force

(a) Pursuant to Amendment No. 103 of the Constitution of Alabama of 1901, the coroner serving Chambers County shall receive a monthly salary of seven hundred dollars ($700) effective September 1, 2003.

(b) The salary provided for in this section shall be paid in equal monthly installments from the county treasury and shall be paid in lieu of any other salary heretofore provided by law for the coroner.

(c) The Chambers County Coroner may appoint additional deputy coroners and other employees of the coroner’s office as needed. The coroner shall provide all salaries and expenses of additional deputy coroners and other employees of the coroner’s office. Any deputy coroner shall have the same qualifications as the coroner and shall serve under the supervision of the coroner and subject to the coroner’s procedures for conducting death investigations and shall otherwise carry out the duties of the office of coroner at the direction of the coroner. The deputy coroner may be dismissed from service by the coroner for violations of the procedures or acts of misconduct. Any deputy coroner or employee of the coroner’s office employed by the Chambers County Coroner shall serve at the pleasure of the Chamber County Coroner.

(d) The Chambers County Coroner shall be entitled to receive additional travel expenses in the amount of two hundred fifty dollars ($250) per month for the months of October 2000 to April 2002, inclusive. The provisions of this subsection are remedial and curative and shall be retroactive to October 1, 2000.
Ala. Code § 45-31-141.12 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-141.12
Section 45-31-141.12 Approval of Service Charge or Fee
Status: in_force

(a) No service charge or fee shall be levied unless the same has first been approved by the majority of the votes cast at an election held hereunder by the qualified electors residing within the district, or within the proposed district.

(b) An election on the question levying a service charge or fee in a proposed district may be held at the same time that the election is held on the creation of the district; provided that the petition for the election on the question of the service charge or fee accompanies the petition for the election on the establishment of the proposed district as provided herein. An election on the question of a service charge or fee may be held upon the board of the district submitting to the judge of probate a petition for an election as provided. The board shall file in the office of the judge of probate a petition that he or she call an election in the district on the question of whether the service charge or fee proposed should be levied. No election shall be required to refund overpaid service charges or fees to correct errors in the assessment thereof or to terminate the assessment and collection thereof upon withdrawal of a property owner from a district as provided herein, all of which shall be effectuated by written authorization of the president of the board.

(c) The petition shall state specially the charge or fee for which it is proposed to be levied. The petition may request that an election be held on more than one proposed charge or fee. Upon the petition being filed with the judge of probate, he or she shall order an election to be held within the time provided for by this article.
Ala. Code § 45-35-71.01 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-71.01
Section 45-35-71.01 Ballots
Status: in_force

In all primary and general elections held to choose members of the commission, the ballots shall separately designate and specify the candidates for the offices by separately specifying the office of chair of the commission, and separately specifying the offices of associate commissioners to be elected from and represent the respective numbered district as commission district number one, commission district number two, commission district number three, and commission district number four.
Ala. Code § 45-57A-62.22 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-62.22
Section 45-57A-62.22 Pensions and Benefits; Salary Percentage Basis
Status: in_force

Pensions and benefits payable under this part shall be made on a salary percentage basis; they shall increase or decrease in accord with the increase or decrease of the salaries of active members of the fire and police departments.
Ala. Code § 45-27-80.60 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-80.60
Section 45-27-80.60 Excusal of Jurors
Status: in_force

In all capital cases where trial by jury is held before the circuit court in the Twenty-first Judicial Circuit of Alabama, the judge presiding over the empanelment of the jury venire in the capital case is authorized to excuse any prospective juror outside the presence of the defendant provided the juror has a legal excuse for being excused and it shall be within the discretion of the judge to determine whether the prospective juror’s excuse is legal; provided that in no case shall there be a smaller number of jurors to select from in the capital case than provided by statutes not in force and effect.
Ala. Code § 45-52-242 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-242
Section 45-52-242 Assessment and Collection of Tax; Disposition of Funds
Status: in_force

(a) The provisions of this section shall apply only to those portions of Morgan County located outside the corporate boundaries of the City of Decatur and the City of Hartselle.

(b) The Legislature declares that all volunteer fire departments and emergency medical technicians that are members of the volunteer fire departments that receive funds pursuant to this section are organizations which are public in nature, as they protect the health, safety, and welfare of the residents of the county.

(c) Pursuant to subsection (f) of Amendment 373 to the Alabama Constitution of 1901, and a resolution adopted by the governing body of Morgan County after a public hearing, the governing body is authorized to levy, in addition to any and all other taxes levied, an additional ad valorem tax on the taxable properties in those portions of Morgan County located outside the corporate boundaries of the City of Decatur and the City of Hartselle. The county governing body may impose an additional ad valorem tax in the amount of three mills on each dollar of taxable property in those portions of Morgan County.

(d) The increase in the rate of the tax as provided herein is subject to the approval of a majority of the qualified electors residing in those portions of Morgan County located outside the corporate boundaries of the City of Decatur and the City of Hartselle who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373 of the Alabama Constitution of 1901. On the ballot to be used at the election, the proposition to be voted on shall be stated substantially as follows: “Do you favor increasing the rate of ad valorem tax by an additional 3 mills on each dollar of taxable property with the proceeds being designated for volunteer fire departments and emergency medical technicians who are members of volunteer fire departments?”

(e) The tax shall be levied, collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. Officials collecting or assessing the tax shall be entitled to the same fees and compensation as are provided for collecting and assessing other ad valorem taxes. The proceeds of the tax shall be paid into the county general fund. Within 30 days of payment into the county general fund, the county governing body shall pay the funds to the Morgan County Association of Volunteer Fire Departments, Inc., herein referred to as the county association. The county association shall divide the funds equally among all eligible volunteer fire departments. The county governing body and the county association may jointly establish rules and procedures regarding the transfer, investing, accounting, and handling of the funds.

(f) An eligible volunteer fire department, for the purposes of this section, shall mean a volunteer fire department located in Morgan County that is certified under the Alabama Forestry Commission guidelines and is a member in good standing of the county association.

(g) Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical services including training, supplies, buildings, capital improvements, and equipment. The funds may not be expended for salaries, food, drink, social activities, or fund-raising activities. After receiving funds, the volunteer fire departments shall keep accurate records to verify that the funds were properly expended. By September 15th of each year, the department shall file a form with the county association detailing the expenditure of all funds during the previous 12 months and setting out a schedule of all proposed projects. The filing shall also account for all unspent funds and whether the unspent funds have been obligated. Unspent funds that have not been obligated which exceed the amount of total receipts for the prior year from this tax, shall be returned to the county association for redistribution. The county association shall supply the accounting forms to each eligible volunteer fire department.

(h) Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this section or any assets purchased with funds derived from this section, after all indebtedness has been satisfied, shall be transferred to the county association.

(i) The personnel of volunteer fire departments and emergency medical technicians that are members of volunteer fire departments provided for in this section shall not be considered as employees, servants, or agents of the county and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity for the actions of the personnel of volunteer fire departments and emergency medical technicians units.

(j) If the additional tax rate prescribed in subsection (c) is not approved by a majority of the qualified electors as prescribed in subsection (d), this section shall be null and void.
Ala. Code § 45-1-241.26 — Alabama Code / Title 45 / Chapter 1 / Section 45-1-241.26
Section 45-1-241.26 Disposition of Funds Upon Dissolution or Abandonment of Eligible Volunteer Fire Department
Status: in_force

Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this subpart or any assets purchased with funds derived from this subpart shall, after all indebtedness has been satisfied, be transferred to the county commission. The funds and assets shall be reallocated by the county commission to other volunteer fire departments. In the event there are no volunteer fire departments, the funds or assets shall be placed in the county general fund.
Ala. Code § 45-22-240.20 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-240.20
Section 45-22-240.20 Personnel; Monthly Roster
Status: in_force

The Cullman County Commission shall furnish additional and sufficient personnel to the county revenue commissioner’s office for the purpose of researching and obtaining the name of each county resident that owns a motor vehicle. The name of the owner shall be placed on a separate monthly roster, depending on the first letter of his or her last name as set forth in Section 32-6-61. This roster shall be completed by the first day of November, 1985. The revenue commissioner shall have authority to employ sufficient persons to operate his or her office. Personnel shall be paid from the county general fund.
Ala. Code § 45-22-243.05 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-243.05
Section 45-22-243.05 Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers
Status: in_force

Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein levied, at the time such storage, use, or other consumption becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of Revenue showing the total sales price of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the use taxes herein imposed, during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the use taxes required to be collected by such registered seller during the period covered by the return; provided that any registered seller may defer collecting the taxes 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, shall include in each quarterly report all credit collections made during the preceding quarterly period and shall remit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in the county need not file a report or make any further payment of the tax, but each person who purchases tangible personal property the storage, use, or other consumption of which is subject to the use taxes imposed herein, and who has not paid the use taxes due with respect thereto to a registered seller, shall report and pay the use taxes as required by Section 45-22-243.03. It shall be unlawful for any registered seller to fail or refuse to add to the sales price and to collect from the purchaser the amount of the use taxes imposed herein or to refund or offer to refund or absorb, or to advertise directly or indirectly, the absorption of the use taxes or any portion thereof.
Ala. Code § 45-36-83.20 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-83.20
Section 45-36-83.20 Copy Fee
Status: in_force

Pursuant to the authority granted in subsection (d) of Section 12-19-90, the Judge of Probate of Jackson County shall set the fee for supplying a copy of an instrument. The fee shall be in lieu of any other fee prescribed by law for the service. The money shall be charged and deposited by the judge of probate into a special fund kept by the judge of probate. Such special fund shall be expended by the judge of probate, at his or her discretion, for the general operations of his or her office.
Ala. Code § 45-12-80 — Alabama Code / Title 45 / Chapter 12 / Section 45-12-80
Section 45-12-80 Costs and Charges in Choctaw County Division of First Judicial Circuit; Deputy Sheriff Compensation
Status: in_force

(a) Commencing August 1, 1979, all costs and charges of court in the Choctaw County Division of the First Judicial Circuit of this state shall be increased by four dollars ($4) with the proceeds from such increase to be paid into the general fund of Choctaw County to be used exclusively for paying the salaries of deputies sheriff in Choctaw County.

(b) Commencing November 1, 1981, all costs and charges of court in the Choctaw County Division of the First Judicial Circuit of this state shall be increased by five dollars ($5) with the proceeds from such increase to be paid into the general fund of Choctaw County to be used exclusively for paying the salaries of deputies sheriff in Choctaw County.
Ala. Code § 45-43-110 — Alabama Code / Title 45 / Chapter 43 / Section 45-43-110
Section 45-43-110 Expense Allowance - Board Members
Status: in_force

Each member of the Lowndes County Board of Registrars shall be entitled to receive an additional expense allowance in the amount of five dollars ($5) per day to be paid out of the county general fund. This expense allowance shall be in addition to any and all other expense allowances provided by law.
Ala. Code § 45-53-110 — Alabama Code / Title 45 / Chapter 53 / Section 45-53-110
Section 45-53-110 Additional Session Days
Status: in_force

(a) Each member of the Board of Registrars of Perry County may meet up to an additional 30 session days each fiscal year above the maximum number of days allowed by law. These additional days shall be worked at the discretion of the Chair or Vice Chair of the Perry County Commission, and shall be paid from the county general fund.

(b) This section shall have retroactive effect to October 1, 2001, and all payments made heretofore to the members of the board of registrars pursuant to subsection (a) are ratified and confirmed.
Ala. Code § 45-49-142.05 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-142.05
Section 45-49-142.05 Disposition of Funds
Status: in_force

The proceeds of the fire protection and suppression service fee levied shall be paid into the Mobile County General Fund. The Mobile County Commission may retain two percent of the funds to cover the cost of administration of the program and also an additional two percent shall be held by the county commission in a segregated account for future unexpected expenses of the volunteer fire departments covered under this part.
Ala. Code § 45-7-82.32 — Alabama Code / Title 45 / Chapter 7 / Section 45-7-82.32
Section 45-7-82.32 Liability of District Attorney
Status: in_force

The district attorney shall have no liability, criminal or civil, for the conduct of any offender while participating in the pretrial diversion program.
Ala. Code § 45-30-101 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-101
Section 45-30-101 Established; Franklin County Educational Board Account
Status: in_force

There shall be established a scholarship program for the benefit of residents of Franklin County. The revenue derived from the county tax levied by Subpart 1, Part 6, Article 24, is appropriated to the program and is deposited into the Franklin County Educational Board Account, which is hereby created. All funds in any predecessor scholarship account shall be transferred to this account.
Ala. Code § 45-27-82.25 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-82.25
Section 45-27-82.25 Time for Application
Status: in_force

(a) An offender shall make application to the pretrial diversion program no later than 45 days after service of the warrant or within 21 days following appointment of counsel for the charge for which the offender applies or at his or her first court appearance.

(b) In the discretion of the district attorney, the time provision of this section may be waived.
Ala. Code § 45-39-200.06 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-200.06
Section 45-39-200.06 Sworn Statement of Value
Status: in_force

In all cases where the amount to be paid for a license to be paid depends upon the amount of capital invested or the value of goods or stock, or the amount of sales and receipts, or any other fact or condition, it shall be the duty of the person applying for the license to render to the commissioner a sworn statement of the amount of the capital invested, the value of the stock, the amount of sales and receipts, and such other information as may be required by the commissioner to determine the character of the license and the amount to be paid for the same.
Ala. Code § 45-48-121.14 — Alabama Code / Title 45 / Chapter 48 / Section 45-48-121.14
Section 45-48-121.14 Compensation of Board Members
Status: in_force

The compensation and all other expenses of the board arising under this part shall be paid from funds of the county on the order of the board in the same manner as other county salaries and expenses are paid.
Ala. Code § 45-2-162 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-162
Section 45-2-162 Duties and Liability of Revenue Commissioner, Judge of Probate, and Sheriff
Status: in_force

(a) The Baldwin County Revenue Commissioner, Judge of Probate of Baldwin County, and Sheriff of Baldwin County shall not be assessed any monetary loss, not to exceed five thousand dollars ($5,000) per year, arising or caused by error if the mistake or omission was made in good faith or was caused without the personal knowledge of the officer, including loss arising from acceptance of worthless or forged checks, drafts, money orders, or other written orders for money or its equivalent.

(b) It shall be the duty of the revenue commissioner, judge of probate, and sheriff to insure that the employees of the respective offices exercise due care in performing their required duties and make a diligent effort to correct the error, mistake, or omission. The respective officers shall make a good faith effort to collect the amount subject to potential loss immediately upon becoming aware of the potential loss.

(c) This section shall not apply to any deliberate misuse or misappropriation of funds by the revenue commissioner, judge of probate, or the sheriff, or by any clerk, or any employee of the respective officials.

(d) The revenue commissioner, judge of probate, or sheriff, or any official, any clerk, or any employee of the respective officials, shall not be liable for worthless checks if the respective officers make a good faith effort to collect on the worthless checks.

(e) In cases where worthless or forged checks, drafts, money orders, or other written orders for money or its equivalent given for a license to the revenue commissioner, judge of probate, or sheriff is found to be noncollectible for any reason, the revenue commissioner, judge of probate, or sheriff shall make a reasonable attempt to retrieve the license in question. In the event that the license cannot be retrieved, the revenue commissioner, judge of probate, or sheriff shall so state and that statement shall constitute authorization to void any license in question. Once the license has been voided, the revenue commissioner, judge of probate, or sheriff, if applicable, shall receive credit for the cost of the license, taxes, and all other fees from the appropriate agencies. If applicable, the appropriate state office shall mark the records pertaining to the license void and, upon inquiry by law enforcement agencies, shall notify the agencies that the party in question is operating under a void license. All violations will be prosecuted in accordance with current law.
Ala. Code § 45-37A-52.198 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-52.198
Section 45-37A-52.198 Park, Play Ground, and Fairground Authority
Status: in_force

Except as expressly provided by this part, all laws and parts of laws relating to establishment of an authority for fairgrounds, parks, exhibits, exhibitions, and other installations, facilities, and places for the amusement, entertainment, recreation, and cultural development of the citizens of a city, and for the powers, authority, mode of financing, and conduct of the same, contained in the general or local laws of the state or in Title 62 of the Code of Alabama of 1940, as amended, as the same may apply and be in effect with respect to any city at the time when such city shall elect to be governed by this part, shall continue in full force and effect, and without interruption or change as to the establishment or conduct of any authority created thereunder, after adoption of the mayor-council form of government by such city.
Ala. Code § 45-41-81.03 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-81.03
Section 45-41-81.03 Salary Supplement - Court Reporters
Status: in_force

Each court reporter of the judicial circuit composed of Lee County shall be allowed and paid an additional supplement in the amount of three hundred dollars ($300) per month which shall be in addition to any and all other compensation or expense allowances heretofore provided by law for such reporters. The supplement shall be paid out of the General Fund of Lee County.
Ala. Code § 45-41-100 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-100
Section 45-41-100 Election of County Board of Education
Status: reserved

(a) The several members of the Lee County Board of Education shall hereafter be elected by only those qualified electors in the county who reside outside of the city limits of any municipality in the county that has its own school system.

(b) Nothing in this section shall affect the unexpired term of any present member of the Lee County Board of Education.

(c) The provisions of this section are supplemental and shall be construed in pari materia with all other laws relating to the Lee County Board of Education; however, those laws or parts of law in direct conflict or inconsistent herewith are hereby repealed.
Ala. Code § 45-20-172.05 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-172.05
Section 45-20-172.05 Entry of Municipal Employees and Agents on Property to Abate Nuisance; Abatement by Private Contractor
Status: in_force

If the nuisance on the property has not been abated within 14 days after the city governing body’s resolution, the mayor of the city shall order the nuisance to be abated. The abatement may be accomplished, at the option of the city, by its own forces or by contract. For purposes of this subpart, compliance with the competitive bid laws shall not be required. All city employees and duly authorized agents are expressly authorized to enter private property for the purpose of abating the nuisance thereon.
Ala. Code § 45-11-231.05 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-231.05
Section 45-11-231.05 Merit System Board - Meetings
Status: in_force

(a) The board shall fix the times for its regular meetings and it may hold special, adjourned, or called meetings at any time. A majority of the members of the board shall constitute a quorum for the transaction of business. All meetings of the board shall be held in the Chilton County Courthouse. The board may prescribe rules governing its procedure provided the rules are not inconsistent with this subpart.

(b) 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.

(Act 2002-90, p. 270, §6.)
Ala. Code § 45-27A-30.10 — Alabama Code / Title 45 / Chapter 27A / Section 45-27A-30.10
Section 45-27A-30.10 Disposition of Funds
Status: in_force

All fees paid by offenders pursuant to Section 45-27A-30.07 shall be placed and maintained in a separate revenue account within the Court and Corrections Fund. The municipal court may use the fees collected by the pretrial diversion program for any of the following:

(1) To fund the pretrial diversion program.

(2) For educational programs which relate to the prosecution, detection, or prevention of crime in the City of Brewton.

(3) To benefit the City of Brewton or any other law enforcement agency.

(4) For any other lawful purpose.
Ala. Code § 45-49-171.74 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-171.74
Section 45-49-171.74 Transfer of Title to Property; Disposition of Funds
Status: in_force

Upon July 22, 1987, title and control of all equipment in the Mobile County Coroner’s office shall be transferred by Mobile County to the Alabama Department of Forensic Sciences. The Alabama Department of Forensic Sciences shall receive also, on an annual basis, all funds appropriated by the county commission for the coroner’s office. Such appropriation shall be the amount agreed to between the county governing body and the Alabama Department of Forensic Sciences each year, but shall not be less than the amount appropriated to the coroner’s office in the county’s 1986-87 fiscal year budget. The Alabama Department of Forensic Sciences shall utilize all such funds to support death investigation in Mobile County.
Ala. Code § 45-25-250.15 — Alabama Code / Title 45 / Chapter 25 / Section 45-25-250.15
Section 45-25-250.15 Proceedings, Notice, and Approval of Authority Actions
Status: in_force

Except as expressly otherwise provided in this article, 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, water, sewer, and garbage system, or the issuance of any mortgage and deed of trust or trust indenture.
Ala. Code § 45-40-233.77 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-233.77
Section 45-40-233.77 Release Pending Trial; Conditions. (Amended by Act 2026-312)
Status: in_force

THIS SECTION WAS AMENDED BY ACT 2026-312, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR AMENDED LANGUAGE.

(a) Any individual in Lawrence County charged with a non-capital, bailable offense, as a matter of right, may be released pending trial on his or her personal recognizance or upon the execution of an appearance bond. However, if a judge having jurisdiction determines that a release will not reasonably assure the defendant’s appearance as required or that a defendant’s being at-large will pose a real and present danger to the public, the judge, either in lieu of or in addition to the methods and conditions of release specified in Rules 7.2(a) and 7.3 of the Alabama Rules of Criminal Procedure, may:

(1) Require the defendant to execute an appearance bond in a specified amount with 10 percent of the amount to be deposited with the clerk of the court, in cash or other security as directed, and 10 percent of the deposit shall be remitted within 10 days after the deposit to the Lawrence County Commission for deposit to the fund established by Section 45-40-233.73, and that the remainder of the deposit shall be returned by the clerk to the defendant after he or she is discharged upon dismissal of the pending charges or the imposition of sentence after conviction; or

(2) Impose any additional condition deemed reasonably necessary to assure appearance as required, including a condition requiring the defendant return to custody after specified hours.

(b) In determining which methods and conditions of release will reasonably assure the appearance of a defendant as required or will protect certain individuals or the general public from a defendant who poses a real and present danger, the judge or magistrate, in addition to considering the principles and guidelines set forth in Rules 7.2(a) and 7.3 of the Alabama Rules of Criminal Procedure, shall bear in mind that the purposes of this subpart are not only to assure the presence of the defendant at trial, but also to assure that all defendants, regardless of financial or social status, shall not needlessly be detained pending appearance to answer charges, or pending appeal, when detention serves neither the ends of justice nor the public interest.

(c) All amounts collected under this section shall be paid into the Lawrence County Community Corrections and Court Services Fund, unless payment is otherwise directed by general law.
Ala. Code § 45-28A-42.01 — Alabama Code / Title 45 / Chapter 28A / Section 45-28A-42.01
Section 45-28A-42.01 Police and Fire Departments Under Civil Service
Status: in_force

The police department and the fire department and all officers and members of the departments, including the chiefs of the departments, the clerk of the police court, and the clerk or secretary of the chief of police, shall be governed by civil service regulations under the direction and supervision of a board as hereinafter provided, and all persons who may hereafter be elected or appointed as officers or members of such departments, or either of them, or who may hereafter be employed in either of the departments as members thereof, shall thereafter remain and continue in their respective employments of the cities during good behavior, efficiency, and obedience to such reasonable rules and regulations as may, from time to time, be prescribed by the civil service board, which is herein provided for, and as is hereafter provided. Nothing herein contained shall be construed to prevent or preclude the removal of any officer or member of either of the departments by the civil service board for cause in the manner hereafter prescribed.
Ala. Code § 45-54-230.03 — Alabama Code / Title 45 / Chapter 54 / Section 45-54-230.03
Section 45-54-230.03 Service of Process Fee — District Court or Circuit Court
Status: in_force

(a)(1) In addition to all other court costs authorized in Pickens County, a service of process fee of twenty-five dollars ($25) shall be collected for service or attempted service of process on each document requiring personal service of process by the sheriff in all cases filed or pending in the district court or the circuit court of Pickens County.

(2) The service of process fee collected by the circuit court clerk for a case filed or pending in either court shall be distributed as follows:

a. Five dollars ($5) to the circuit clerk’s Judicial Administration Fund.

b. Twenty dollars ($20) to the Sheriff’s Law Enforcement Fund for the law enforcement purposes of the sheriff’s office.

(3) The State of Alabama, its political subdivisions, and their instrumentalities are exempt from this cost.

(b) The fees deposited into the Sheriff’s Law Enforcement Fund are in addition to, and do not diminish, offset, or take the place of any other cost or fee that is disbursed to the sheriff or the county jail.
Ala. Code § 45-31-234.04 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-234.04
Section 45-31-234.04 Claim of Property
Status: in_force

The owner of any abandoned or stolen personal property recovered by the Geneva County Sheriff’s Department, including firearms, may claim the property at any time prior to its sale by submitting sufficient proof of ownership as determined by the sheriff and by paying any reasonable expenses incurred in the recovery of the property, its maintenance, storage, and a pro rata share of the costs, if any, of publication of notice of the sale of the property.
Ala. Code § 45-11-240.32 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-240.32
Section 45-11-240.32 Duties of Commissioner
Status: in_force

The county revenue commissioner shall 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. The official acts of the employees of the county revenue commissioner shall have the same force and legal effect as if performed by the county revenue commissioner.
Ala. Code § 45-28-230.01 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-230.01
Section 45-28-230.01 Sheriff
Status: reserved

(a) Upon the expiration of the present term of office, the Sheriff of Etowah County shall receive a total salary of fifty thousand dollars ($50,000) per year. The salary herein provided shall constitute total compensation payable to the sheriff, in lieu of all fees, compensation, allowance, percentages, charges, and cost, except as otherwise provided by law. The salary herein provided shall be payable in equal monthly installments out of the county treasury.

(b)(1) Beginning with the expiration of the term of the incumbent sheriff, the annual salary for the sheriff shall be increased by ten thousand dollars ($10,000) per annum plus any existing expense allowance which shall be payable in equal monthly installments as salary from the general fund of the county, and at that time any expense allowance previously provided by law shall be repealed.

(2) Commencing October 1, following the expiration of the current term of office, and each year thereafter for three years, the salary for the Sheriff of Etowah County shall be increased one thousand dollars ($1,000) per annum to be payable from the general fund of the county.
Ala. Code § 45-49-100.20 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-100.20
Section 45-49-100.20 Annual Appropriation
Status: in_force

(a) The Mobile County Commission shall appropriate annually for a period of 10 years the sum of one million two hundred thousand dollars ($1,200,000) from the county general fund to the Mobile County School Board. The board shall use the funds for retirement of debt.

(b) Subject to the requirements of Amendment 474 to the Constitution of Alabama of 1901, the first appropriation shall be made within 30 days after May 7, 1992. Subsequent appropriations shall be made annually on or before the anniversary date of the first appropriation.
Ala. Code § 45-38-241.25 — Alabama Code / Title 45 / Chapter 38 / Section 45-38-241.25
Section 45-38-241.25
Status: in_force

Taxes constitute a lien on property of persons from whom due. The taxes imposed by this subpart shall constitute a debt due Lamar County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All 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 taxes herein levied, and the Department of Revenue, for the use and benefit of Lamar County shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax and the state use tax. The Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the taxes authorized to be levied by this subpart, and to otherwise enforce the provisions of this subpart, including any litigation involving this subpart; and the department shall pay such special counsel fees as it deems necessary and proper from the proceeds of the taxes collected by it for Lamar County.
Ala. Code § 45-8A-22.105 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-22.105
Section 45-8A-22.105 Reports
Status: in_force

On a regular basis, but not less than annually, the retirement board shall provide a report to the City Council of the City of Anniston regarding the condition of the trust and shall cause such report to be published each year in a newspaper of general circulation published in the City of Anniston.
Ala. Code § 45-39-200.01 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-200.01
Section 45-39-200.01 License Commissioner - Seal; Oath; Bond
Status: in_force

The county license commissioner shall have an official seal of office and shall maintain his or her permanent office in the court house of Lauderdale County. Before entering upon the duties of office, the county license commissioner shall take the oath prescribed by the Constitution of Alabama of 1901, and shall execute bond in such penal sum as prescribed by the county governing body, giving as surety thereon a bond issued by a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds, shall be approved by the governing body of the county, and shall be filed and recorded in the office of the Judge of Probate of Lauderdale County. A certified copy of the bond shall be furnished by the judge to the Comptroller. All premiums on the bond shall be paid from the general fund of the county.
Ala. Code § 45-51A-34 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-34
Section 45-51A-34 Abatement of Grass and Weeds
Status: in_force

In any Class 3 municipality organized under Part 4 in the case of any overgrown grass or weeds which may be abated pursuant to Article 4, commencing with Section 11-67-60, Chapter 67, of Title 11, the city council may adopt procedures different from the procedures provided in Article 4 to declare overgrown grass or weeds to be a public nuisance and abated pursuant to the procedures provided in the ordinance. After the abatement of any overgrown grass or weeds pursuant to the procedures provided in the ordinance, the costs of abatement shall be assessed and collected as a weed lien in the same manner as provided in Section 11-67-66. The municipality may assess the costs authorized against any lot or lots or parcel or parcels of land purchased by the State of Alabama or any purchaser at any sale for the nonpayment of taxes and where an assessment is made against a lot or lots or parcel or parcels of land, a subsequent redemption thereof by a person authorized to redeem or sale thereof by the state, shall not operate to discharge, or in any manner affect the lien of the municipality for the assessment, but a person redeeming the property or purchaser at a sale by the state of any lot or lots or parcel or parcels of land upon which an assessment has been levied, whether prior to or subsequent to a sale to the state or purchaser for the non-payment of taxes, shall take the same subject to the assessment.
Ala. Code § 45-49-240.20 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-240.20
Section 45-49-240.20 Salary
Status: in_force

The Tax Assessor of Mobile County shall receive a salary to be set at forty- two thousand five hundred dollars ($42,500) per year payable in installments in accordance with the existing policy of the Treasurer of Mobile County. The tax assessor’s salary as adjusted under this section shall be separate and apart from any allowance or emoluments of office other than present salary now being received. The Tax Assessor of Mobile County shall receive no other salary increases during the six year term of office beginning October 1, 1985.
Ala. Code § 45-37A-52.160 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-52.160
Section 45-37A-52.160 Director of Finance - Appointment
Status: in_force

There shall be a department of finance, the head of which shall be the director of finance, who shall be appointed by the mayor, subject to any merit or civil service system which is applicable to such city. He or she shall be the chief financial officer of the city. The chief financial officer of any city which adopts the mayor-council form of government who holds office under any civil service or merit system applicable to such city shall be the first director of finance under the mayor-council form of government.
Ala. Code § 45-2-21.33 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-21.33
Section 45-2-21.33 Referendum - Procedures; Districts; Notification; Exclusion of Incorporated Areas; Approval in Incorporated Areas
Status: in_force

(a) Any county commission district, or areas within a district to be defined by the county commission, may hold a referendum administered by the Judge of Probate of Baldwin County for the approval of the sale of alcoholic beverages for consumption on the licensed selling premises within those areas on Sunday under the same license authority applicable to other days of the week by one of the following procedures:

(1) A resolution of the county commission.

(2) A petition for a referendum certified by the Judge of Probate of Baldwin County consisting of at least 10 percent of the registered voters at any date within six months prior to the certification of the petition in the county commission or the defined areas of that county commission district.

(b) County commission districts shall be those areas defined by law at the time of the referendum. Subsequent changes in county commission district boundaries shall not affect the results of any referendum held prior to those changes in any county commission district or area and the results of any referendum shall remain in place for those areas.

(c) Areas within a particular county commission district to be defined by the county commission as a referendum area shall coincide with county voting precinct boundaries and shall not be smaller than an individual precinct, except where an individual precinct contains incorporated areas, in which case that portion of the precinct which is unincorporated shall constitute all or part of the referendum area to be defined by the county commission.

(d) If the county commission calls a district-wide referendum, notification shall be delivered to the governing bodies of all incorporated areas within that district within five working days.

(e) Incorporated areas may be excluded from any referendum by resolution of the governing bodies of those areas delivered to the county commission within 21 days from the notification of the call for a referendum.

(f) Where these procedures result in a district-wide referendum, if a majority of voters in any incorporated area approve the sale of alcoholic beverages for consumption on the licensed selling premises on Sunday under the same license authority applicable to other days of the week, then the sale of alcoholic beverages for consumption on the licensed selling premises shall be permitted in those areas incorporated regardless of the total district’s vote.
Ala. Code § 45-34-171.02 — Alabama Code / Title 45 / Chapter 34 / Section 45-34-171.02
Section 45-34-171.02 Public Nuisance - Motor Vehicles
Status: in_force

(a) Except as provided in subsection (b), it is unlawful and constitutes a public nuisance for any person to park, leave, or store upon any place or premises in public view within the unincorporated territory of Henry County more than one motor vehicle which is not currently and validly registered and tagged as required by state law.

(b) Subsection (a) shall not apply to a licensed business if the parking, leaving, or storage of the motor vehicle is reasonably necessary in the operation of the business, directly or indirectly.
Ala. Code § 45-37A-100.09 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-100.09
Section 45-37A-100.09 Late Fees; Record of Civil Violations
Status: in_force

The city may provide by ordinance that late fees not exceeding twenty-five dollars ($25) shall attach to untimely paid fines that are authorized pursuant this article and imposed pursuant to this article. No person may be arrested or incarcerated for nonpayment of a fine or late fee. No record of an adjudication of civil violation made under this article shall be listed, entered, or reported on any criminal record or driving record, whether the record is maintained by the city or an outside agency. An adjudication of civil violation provided for in this article shall not be considered a conviction for any purpose, shall not be used to increase or enhance punishment for any subsequent offense of a criminal nature, shall not be considered a moving violation, and shall not be used by any insurance company to determine or affect premiums or rates. The fact that a person is held liable or responsible for a fine for a traffic signal violation, stop sign violation, or speeding violation shall not be used as evidence that the person was guilty of negligence or other culpable conduct, and as evidence in any other proceedings if it is or becomes admissible under the rules of evidence applicable therein.
Ala. Code § 45-57-71 — Alabama Code / Title 45 / Chapter 57 / Section 45-57-71
Section 45-57-71 Contract for Construction or Public Improvement; Enhances to Value of Property
Status: in_force

(a) The Russell County Commission may construct or cause to be constructed, design or caused to be designed, contract for, and execute or cause to be executed, a contract for the construction or improvement of any type of public improvement which enhances the value of property including paving, drainage, and flood prevention, on any land in Russell County which does not lie within the corporate limits of any municipality. Any existing or future public improvement as defined herein under the control or authority of any municipality, whether the improvement is within or outside the corporate limits of the municipality, or any existing or future improvement under the authority or control of any legally constituted public authority, shall be exempt from this part.

(b) The cost and expense of any materials and labor used in any project for the construction or improvement of public improvements, after completion of the project, may be assessed by the county commission in fair proportion against the property specially served, benefited, or increased in value by the construction or improvement, not to exceed the increase in value thereof caused by reason of the project. Provided, no project costs may be assessed unless written approval of at least 75 percent of the property owners affected by the project has been obtained by the county commission. Notwithstanding the foregoing, the county commission may only consider projects if the 75 percent partitioners own 60 percent or more of a road to be paved.
Ala. Code § 45-16A-20.04 — Alabama Code / Title 45 / Chapter 16A / Section 45-16A-20.04
Section 45-16A-20.04 Debt Limitations
Status: in_force

No action taken pursuant to this article shall create or authorize the incurrence of a debt by the City of Elba within the meaning of any state constitutional provisions or statutory limitation on debts.
Ala. Code § 45-8A-112.10 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-112.10
Section 45-8A-112.10 Register of Persons Eligible and Available for Appointment
Status: in_force

The board shall make and keep a roster of all persons eligible and available for appointment to each class of positions in the service of the city, ranked according to ability, except that no examination shall be given and no roster kept for positions to be filled by persons designated by the board as common laborers. Layoffs available for reemployment shall be placed at the head of the proper present and subsequent eligible rosters in the inverse order of their terminations. Employees who voluntarily terminate their services may be granted reemployment status under proper eligible rosters under the circumstances and in the manner as may be provided for in the rules and regulations of the board, subject to stipulations of this section concerning layoffs. Persons desiring appointment may file applications with the board, and the board, from time to time, shall conduct examinations to test the ability of the applicants. All qualified applicants shall be examined, and examinations shall be public, competitive, and, subject to limitations specified by the board as to any factors pertinent to the ability of an applicant to discharge the duties of the position, shall be open to all persons legally authorized to work in the United States and the State of Alabama. Examinations shall be practical in character and shall relate to those matters which test the ability of the person examined to discharge intelligently the duties of the position for which he or she applies. The board may charge each applicant a reasonable examination fee to be determined by the board. In no case shall an appointment be made from an eligible roster which is more than two years old, and no eligible roster shall be the result of more than one type of examination.
Ala. Code § 45-10-60.02 — Alabama Code / Title 45 / Chapter 10 / Section 45-10-60.02
Section 45-10-60.02 Expenses Necessary for Operation of Office
Status: in_force

(a) In Cherokee County, in addition to any compensation paid to the coroner by law, the Cherokee County Commission may pay the actual and necessary expenses for the operation of the office of the coroner, including paying mileage for the use of a personal motor vehicle by the coroner or a deputy coroner and providing a county vehicle for the use of the office. The expenses shall be paid and supplies requisitioned in the same manner as other county officers.

(b) This section is remedial and curative and shall be retroactive and apply to any payments made for the operation of the office of the coroner prior to March 15, 2018.
Ala. Code § 45-8-120.01 — Alabama Code / Title 45 / Chapter 8 / Section 45-8-120.01
Section 45-8-120.01 Exempt Employment
Status: in_force

The employment of the following individuals is exempted from the provisions of this article (a) elective officers; (b) members of appointive boards, commissions, and committees; (c) persons engaged in the profession of teaching or in supervising teaching in the public schools; (d) attorneys, physicians, surgeons, dentists, and similar individuals performing duties for the county in a professional capacity; (e) the judge of any court; (f) independent contractors under contract with the county; (g) any person whose employment is subject to the approval of the United States Government, or any agency thereof; (h) the county engineer and any assistant county engineer; (i) any individual who is not paid exclusively by Calhoun County; (j) mappers and appraisers assigned to the tax assessor’s office; (k) county electrician/maintenance superintendent; (l) county administrator/treasurer; (m) cooks and kitchen help; (n) common laborers who are employed less than 180 days; (o) clerical aides who are employed less than 180 days; (p) interns employed for less than one year; and (q) any employee associated with the operators at the Calhoun County Land Fill and Transfer Station.
Ala. Code § 45-42-83 — Alabama Code / Title 45 / Chapter 42 / Section 45-42-83
Section 45-42-83 Recording System
Status: in_force

(a) The Judge of Probate of Limestone County in conformity to the duties set out in Section 12­13­41, shall maintain a general register for all transactions now recorded by the probate office and having a general direct and general reverse index for every instrument filed. Specifically included in the general register are those instruments described in subdivision (11) of Section 12­13­41 (deeds and mortgages, etc.); subdivision (13) of Section 12­13­41 (adverse possession); Section 35­4­52 (bankruptcy petitions); Section 35­4­53 (bonds for title); Sections 35­4­69 and 35­4­71 (affidavits relative to chain of title of land); Section 35­4­76 (options to buy land); Section 35­4­90 (agreements to convey land); Section 35­4­91 (wills which convey real property); Section 35­4­130 (lis pendens and hospital liens); Sections 36­5­3, 36­5­4, 36­5­5, and 36­5­6 (official bonds, notary bonds, and oaths of office); Section 10­2A­93 (corporations); Section 10A­20­2.07 (church minutes which grant trustees the authority to convey land); Section 6­9­210 (liens of judgment); subsection (d) of Section 40­1­2 (tax liens); military discharges; medical records, and any and all other miscellaneous documents may be so registered at the discretion of the judge of probate.

(b) These instruments excluded from this section, mainly subdivisions (2) and (3) of Section 12­13­41 (minutes of official acts); subdivision (4) of Section 12­13­41 (probate docket); Section 43­2­502 (final settlements); Sections 18­1A­11 and 18­1A­282 (condemnation orders); Section 40­10­15 (tax sales); subsection (a) of Section 35­2­51 (plats); Section 12­19­45 (fees), shall be maintained as specified by the heretofore existing laws.

(c) Each instrument contained in the general index shall be numbered consecutively and filmed.
Ala. Code § 45-49-171.60 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-171.60
Section 45-49-171.60 Office of Coroner Abolished
Status: in_force

In Mobile County, Alabama, the office of coroner is hereby abolished and all powers, rights, and duties now or hereafter authorized or required by law to be performed by such coroner shall be exercised and performed by the county medical examiner as hereinafter provided for in this subpart.
Ala. Code § 45-25-260.05 — Alabama Code / Title 45 / Chapter 25 / Section 45-25-260.05
Section 45-25-260.05 Certification, Safety, and Setback Requirements
Status: in_force

(a) The safety of the design of all conversion system towers shall be certified by a licensed engineer with prior experience with wind energy conversion systems. The standard for certification shall be good engineering practices, including the requirement that the systems comply with all building and electrical codes in this state.

(b) A wind energy conversion system shall be equipped with manual and automatic overspeed controls to limit rotation of blades to a speed below the designed limits of the conversion system. A licensed engineer shall certify that the rotor and overspeed control design and fabrication conforms with good engineering practices. Any changes or alterations from the certified design shall not be permitted unless accompanied by a licensed engineer’s statement of certification.

(c) All electrical compartments, storage facilities, wire conduit and interconnections with utility companies shall conform to federal, state, and local law.

Nothing in this part shall serve to alter, affect, limit, or avoid other state laws and regulations that would otherwise be applicable to the construction or operation of a wind energy conversion system, to sales therefrom, or the sale of a system, including, but not limited to, Title 37.

(d) A visible warning sign of “High Voltage” shall be placed at the base of all systems. The letters of the sign shall be a minimum of six inches in height.

(e) A tower or pole shall be unclimbable by design or protected by any of the following anti-climbing devices:

(1) Fences with locking portals at least six feet high.

(2) Anti-climbing devices 12 feet from the base of the pole.

(3) Anchor points for guy wires supporting a tower that are enclosed by a six-foot fence or located within the confines of a yard that is completely surrounded by a fence.

(f) The compatibility of the tower structure with the rotors and other components of the wind energy conversion system shall be certified by a licensed engineer.

(g) It shall be the responsibility of the property owner or the applicant to contact all federal, state, and local regulating agencies regarding additional permits necessary for the installation of wind energy conversion systems, to include, but not be limited to, the Federal Communications Commission, Federal Aviation Agency, and the Alabama Department of Transportation.

(h) A licensed engineer shall certify that the construction and installation of the wind energy conversion system meets or exceeds the manufacturer’s construction and installation standards.

(i) The noise levels measured at the property line of the property on which the system has been installed shall not exceed 40 decibels.

(j) A wind energy conversion system may not encroach upon adjacent properties as determined by a measure of 2,500 feet from the center-mass base of the system to the nearest edge of the adjacent property.

(k) In addition to the requirements of subsection (j), a wind energy conversion system shall also satisfy a minimum setback for the tower that is no closer laterally than one and one-half times the height of the tower to an overhead electrical power line, excluding secondary electrical service lines or service drops, and a minimum setback from underground electrical distribution lines at least one-half times the height of the tower. Any exception to the requirements of this subsection shall be obtained from the owner or operator of the electrical towers, lines, poles, or other facilities involved.
Ala. Code § 45-42-60.01 — Alabama Code / Title 45 / Chapter 42 / Section 45-42-60.01
Section 45-42-60.01 (Effective at the End of the Term of the Current Coroner) Salary; Assistants; Expenses
Status: in_force

(a) In Limestone County, effective beginning the term of office of the coroner after the effective date of Act 2024-446, the salary of the coroner shall be forty thousand dollars ($40,000) per year payable in installments from the general fund of the county. The salary provided by this section shall be the total compensation of the coroner and shall be in lieu of any other compensation, salary, expense allowance, or fees provided to the coroner prior to the effective date of Act 2024-446.

(b) The coroner, by accepting the salary provided by this section or any expense allowance under subsection (b), shall waive any right to any fees or mileage allowance provided to a coroner by general law and the salary provided by this section shall be in lieu of any fees provided by general law.

(c) The coroner, subject to approval by the county commission, may employee assistants to serve at the pleasure of the coroner. The salary of any assistants employed by the coroner shall be five hundred dollars ($500) per month.

(d) This section shall not affect any expenses paid by the county for the operation of the office of the coroner pursuant to Section 45-42-62, or otherwise. The county commission may pay any expenses as the county commission determines necessary for vouchered expenses for the operation of the office of the coroner.
Ala. Code § 45-12-242 — Alabama Code / Title 45 / Chapter 12 / Section 45-12-242
Section 45-12-242 Levy of Tax; Parks and Recreation Board
Status: in_force

(a)(1) There is imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Choctaw County, a ten cent ($0.10) county privilege, license, or excise tax on the following:

a. On each package of cigarettes and on each package of little or mini cigars made of tobacco or any substitute therefor.

b. On each cigar, excluding those described in paragraph a., of any description made of tobacco or any substitute therefor.

c. On 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 are prepared in such manner as to be suitable for smoking in a pipe or cigarette.

d. On 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.

e. On each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.

f. On each package of tobacco paper, both gummed and ungummed.

(2) This privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this section has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid but once on each package of cigarettes, cigarette sized or real cigarette cigars or mini cigars, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description, and for each package of tobacco paper, whether gummed or ungummed.

(b) Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Choctaw County, any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products.

(c) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Choctaw County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating any of the provisions of this subsection shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this subsection shall constitute a separate offense.

(1) The State Department of Revenue is authorized and directed to collect all taxes now or hereafter levied by the county under the provisions of this section.

(2) The tax levied herein shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.

(3) The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax, for as long as it is authorized and directed to do so under the aforementioned resolution.

(4) In accordance with Section 40-25-2(q), in the event the aforementioned tobacco stamps are not available, for affixing to tobacco products packages and containers, or by the authority of the duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of Revenue may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the Commissioner of Revenue, and adopted by the Department of Revenue under the provisions of the Alabama Administrative Procedure Act, Title 41, Chapter 22.

(5) The department shall have the authority to promulgate and enforce rules and regulations to effectuate the purposes of this section. All such rules and regulations duly promulgated shall have the force and effect of law.

(d) All laws, rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this section as provided for herein.

(e) The proceeds from the tax hereby authorized less the actual cost of collection not to exceed 10 percent shall be distributed to the Choctaw County Parks and Recreation Board.

(f) This section shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of such county which are actually resold or reshipped.
Ala. Code § 45-37-71 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-71
Section 45-37-71 Additional Staff
Status: in_force

(a) The Jefferson County Commission is hereby authorized to employ for and on behalf of the county three employees for each duly elected county commissioner. One of the employees for each commissioner is to be known as administrative assistant to the commissioner. The compensation for each such administrative assistant shall be fixed and determined by the county commission. One of the employees for each commissioner shall be known as a confidential secretary to the county commissioner. The compensation for each confidential secretary shall be fixed and determined by the Jefferson County Commission. One of the employees for each county commissioner shall be known as the administrative secretary to the commissioner. The compensation for each administrative secretary shall be fixed and determined by the Jefferson County Commission. All such administrative assistants, confidential secretaries, and administrative secretaries shall be exempt from the provisions of any merit system applicable to Jefferson County employees. Provided, however, should any such administrative assistant, confidential secretary, or administrative secretary be a member of such merit system at the time of their appointment, then upon termination of such appointment such individual shall have the right to return to the employ of Jefferson County in a position which carries the same or higher classification under such merit system with full credit for time spent as an administrative assistant, confidential secretary, or administrative secretary as if the individual had continued in such merit system position instead of such administrative assistant, confidential secretary, or administrative secretary.

(b) Individuals appointed as administrative assistant, confidential secretary, or administrative secretary are eligible to become members of any pension system applicable to county employees provided application for such membership is made to the board or other authority administering such pension system within 30 days of appointment. This section shall not limit the authority of the county commission to appoint other county employees under applicable merit or civil service system, or otherwise where authorized by any other law. No person employed in one of these staff positions shall run for elected office while so employed.
Ala. Code § 45-52A-33.03 — Alabama Code / Title 45 / Chapter 52A / Section 45-52A-33.03
Section 45-52A-33.03 Redemption of Lien
Status: in_force

Where an assessment is made against a lot or lots or parcel or parcels of land, a subsequent redemption thereof by a 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 a redemptioner or purchaser at a 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 the assessment.
Ala. Code § 45-3-84.117 — Alabama Code / Title 45 / Chapter 3 / Section 45-3-84.117
Section 45-3-84.117 Disposition of Funds
Status: in_force

Effective August 1, 1998, any and all revenues generated either directly or indirectly due to the use of or access to the improved recording, archiving, and retrieving system shall be paid directly into the General Fund of Barbour County for the use of the judge of probate.
Ala. Code § 45-31-110.02 — Alabama Code / Title 45 / Chapter 31 / Section 45-31-110.02
Section 45-31-110.02 Designation of Voting Centers
Status: in_force

(a) Subject to subsection (b), when the use of voting machines at elections in the county has been, or shall hereafter be authorized, the county governing body of the county shall have the authority to designate a voting center or voting centers in the county. The order so designating voting centers shall state the location of the voting center and the boundaries of the territory in which electors shall reside to be entitled to vote at the voting center. A copy of this order shall be posted at the courthouse door of each county to which this article applies. The limitations prescribed by law as to the number of electors who may reside in a voting district shall not apply to a territory designated hereunder. All of the territory designated for a voting center shall be located in the same precinct; and the voting center designated therefor shall be located in the territory. The county governing body may by order abolish a voting territory and discontinue the voting center therein or may extend or restrict the boundaries of such voting territory and retain the voting center therein, or may subdivide such voting territory and designate an additional voting center therein.

(b) Except as herein expressly provided, in designating voting centers and the territory for which they were established, the county governing body shall be subject to all other laws applicable to the governing body of a county, regarding the change or establishment of the districts of a precinct including, but not limited to, Sections 17-5-1 through 17-5-13, as amended.
Ala. Code § 45-16-130.10 — Alabama Code / Title 45 / Chapter 16 / Section 45-16-130.10
Section 45-16-130.10 Inspection and Approval of Materials, Supplies, Etc., Prior to Payment
Status: in_force

It shall be the further duty of the county engineer to inspect all materials, machinery, equipment, and supplies, purchased by Coffee County for use on public roads, bridges, and ferries, when the same is delivered, and the same shall neither be accepted nor paid for without its first having been approved by him or her and any deviation shall be reported by the engineer to the Coffee County Commission.
Ala. Code § 45-26-242.26 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-242.26
Section 45-26-242.26 Renewal of License by Mail; Mail Order Fee
Status: in_force

The revenue commissioner may mail an application for renewal of licenses to persons to whom licenses have been previously issued. The renewal forms shall be mailed prior to the expiration date of the license. The renewal forms may be in postcard form and shall contain sufficient information to adequately identify and process the renewal forms. There is established a fee to be entitled a mail order fee which shall be set from time to time by the county commission in an amount not to exceed five dollars ($5) per registration to pay the cost of the mailing procedure. This mail order fee shall only be collected from those persons who request their license to be mailed, and the fee shall be collected by the revenue commissioner at the time of issuance and paid over to the general fund of the county as are other fees and commissions. The signature of the licensee on the renewal form and the proper remittance plus the mail order fee if mail service is requested shall constitute sufficient authority for the revenue commissioner to issue the license and return to the licensee by mail.
Ala. Code § 45-18-70.02 — Alabama Code / Title 45 / Chapter 18 / Section 45-18-70.02
Section 45-18-70.02 Commission Districts
Status: in_force

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

DISTRICT 1

Start at the southeastern-most corner of the county, where Conecuh County, Covington County, and Escambia County meet; go west along the Conecuh River following the county line to the Sepulga River; go north along the Sepulga River following the Conecuh County line to Brooklyn; go west along the Conecuh County line to the second unpaved road, south of County Road 6, just east of Feagin Creek; go north along this unpaved road to County Road 6; go east along County Road 6 to County Road 29; go north on County Road 29 to the first unpaved road, just north of Franklintown, on the east side of County Road 29; continue to go east along the unpaved road which forks, until you come to the second unpaved road on the south side of this unpaved road; then go south on the second unpaved road a short distance until you come to Ard Creek; go east along Ard Creek to where it intersects Dry Creek; continue east along the creek until it intersects with Bottle Creek; go south along Bottle Creek to County Road 42; then go north along 42 to the first unpaved road north of the Horton Cemetery on the north side of 42 and north of Pleasant Hill Road; go north along this unpaved road until it runs into the J.P. Howard road; go north along the J.P. Howard Road a short distance until it intersects with the first unpaved road, known as Old Town Road; go north along the Old Town Road to Hwy. 84 in the Old Town Community; continue north along the Old Town Road to Hwy. 31; then travel southwest along Hwy. 31 heading toward the City of Evergreen, until you come to Mill Creek; go north along Mill Creek to the first unpaved road; then go west along the centerline of the unpaved road to County Road 77, thence go south along the centerline of 77 a short distance to the City Limits of Evergreen; thence go south along the city limits on the eastern most side of Evergreen to the intersection of U.S. Hwy. 31; thence go west along U.S. Hwy. 31 (Perryman Street); thence go northeast long the centerline of Front Street to McMillian Street; thence go east along the centerline of McMillian Street to the intersection of Shipp Street; then go north along the centerline of Shipp Street to North Main; then go northwest along the centerline of North Main a short distance to Pierce Street; then go northeast along the centerline of Pierce Street to the intersection of Willie Rodgers Road; then go northwest along the centerline of Willie Rodgers Road to the railroad tracks; then go northeast long the centerline of the railroad tracks to city limits boundary on the north side of the City of Evergreen; thence go east along the city limits boundary to a unnamed tributary to Mill Creek; then go north, then northeast along the unnamed tributary to the intersection of a unpaved road; then go north along the unpaved road to County Road 22; continue west on County Road 22 a short distance to the intersection of the railroad tracks; then go east along the railroad tracks to the Conecuh/Butler County line; go to the eastern-most corner of the Conecuh/Butler County lines where they meet the Covington County line, just east of Shreve; then go south along the Conecuh/Covington County line until you come to the Conecuh River-the point of origin for District 1.

DISTRICT 2

Begin on the east side of the County at the northwestern most point of District 4 on the Conecuh/Butler County Line where Duck Creek and Sepulga River meet; then go north along the Conecuh/Butler County Line to the Monroe County Line; go west along the Conecuh/Monroe County Line on the west side of Conecuh County Line; go along Highway 1 to intersection of County Road 5, then go south along County Road 5 to the intersection of County Road 7, northeast of Repton; go south along County Road 7 to U.S. 84; go east on Highway 84 to Burnt Corn Creek; go north along Burnt Corn Creek to County Road 20; go east along County Road 20 across County Road 15 (at Brantley’s Switch) and continue south along County Road 20 to the first unpaved road; go south along this road to Otter Creek; follow creek south to the first unpaved road; then go north along this unpaved road to County Road 20; cross County Road 20 and continue north on a unpaved road to County Road 4; go east on County Road 4 a short distance to Murder Creek; Go north along Murder Creek to first unpaved road; go north on first unpaved road to County Road 22; go southeast on County Road 22 to first unpaved road; follow loop on north side of road until it returns to County Road 22; go east on County Road 22 to Alabama State Road 83; go south on Alabama State Road 83 to Cane Creek; go northeast on Cane Creek to County Road 30 (known as the Middle Road); go County Road 30 south to Evergreen City Limits; go west along Evergreen City Limits to Westside Road (known as Thomas Road); go south on Westside Road to Alabama Highway 83 within city limits of Evergreen; go east on Alabama State Road 83 to Wild Avenue; go south along wild Avenue to U.S. Highway 31; go north on U.S. Highway 31 to Belleville Street at the Railroad Tracks; go north along the Railroad Tracks to Willie Rodgers Road; go north along Willie Rodgers Road across County Road 29 (known as the Owassa Road) to I-65; go north along I-65 to County Road 22; go west on County Road 22 to County Road 19; go north on County Road 19 to Tomley’s Creek; follow creek east to County Road 29; go north on County Road 29 to Sepulga River; go east on Sepulga River to the Conecuh/Butler Line; the point of origin.

DISTRICT 3

Begin on the west side of Conecuh County on the Conecuh/Monroe County Line north of Repton where County Road 5 and County Road 7 meet. Follow County Road 5 (The Old Stage Road) south, along the western border of Conecuh County; when you come to the southwestern most corner of the Conecuh County Line, go east along the Conecuh/Escambia County Line to the first unpaved road east of Feagin Creek, between Castleberry and Brooklyn; go north on this unpaved road to County Road 6; then go west on County Road 6 to the Castleberry City Limits; when County Road 6 intersects the city limits follow the city limits boundary going due west to the first unnamed street on the north side of County Road 6; go north on unnamed street to the next unnamed street at the old Castleberry Pool; go west on unnamed street to U.S. Highway 31; go north on Highway 31 a short distance to panther Creek; go west along Panther Creek to County Road 17; go west on County Road 17 across I-65 until it dead ends at a paved road; take this short paved road northwest to Conecuh County Road 15; go north on County Road 15 to the second unpaved road; go west on this unpaved road to Burnt Corn Creek; go north on Burnt Corn Creek to U.S. Highway 84; go west on U.S. Highway 84 to County Road 7; go north on County Road 7 to County Road 5 at the Conecuh/Monroe County Line; the point of origin.

DISTRICT 4

Begin at the intersection of Belleville Street and Railroad tracks then go northeast on the railroad tracks to the Willie Rodgers Road then go northwest along the Willie Rodgers Road to Interstate 65; then go northeast along I-65 to County Road 22; go west along 22 to the intersection of County Road 19; go north along 19 to Tomley Creek; go northeast along Tomley Creek to County Road 29; then go north on C.R. 29 to the Sepulga River; go southeast along the Sepulga River to the Conecuh/Butler County Line; go east along the Conecuh/Butler County Line to the railroads track; then go southwest along the railroad tracks to County Road 22; then go east on County Road 22 a short distance to the first unpaved road to the south; go south on the unpaved road to a unnamed tributary to Mill Creek; go southwest on unnamed tributary to the City Limits of Evergreen; go west along the City Limits to the railroad tracks continue southwest on railroad tracks to the intersection of the Willie Rodgers Road; then go southeast along the Willie Rodgers Road to Pierce Street; then go Southwest along Pierce Street to North Main Street; then go southeast along North Main to Shipp Street; go south on Shipp Street to McMillian Street; go west on McMillian Street to Front Street then go southwest on Front Street to U.S. Hwy. 31/84 (Perryman Street); go east on U.S. 31/84 to the eastern most boundary of the City of Evergreen; go north along this boundary to County Road 77; then go north along 77 to the intersection of the first unpaved road; then go east along the unpaved road to Mill Creek; go south along Mill Creek to U.S. 31/84; then go east along U.S. Hwy. 31/84 to where U.S. Hwy. 84 turns east, continue on U.S. 31 north to the first unpaved road to the south; go south along unpaved road to U.S. Hwy. 84 (Old Town Church); continue south on the unpaved road across U.S. Hwy. 84 to County Road 42; go southeast on County Road 42 to Ard Creek; then go west on Ard Creek to County Road 29; then go southeast along 29 to the intersection of County Road 6; go west along 6 to Murder Creek; then go north along Murder Creek to the power line; go northeast along the power line to County Road 29; go north along 29 to Sandy Creek; go west along Sandy Creek to a unnamed tributary; go north on unnamed tributary to Sandy Creek to Heading Mill Road; then go north on Heading Mill Road to Factory Street; then go north on Factory Street to Avenue “C”; then go east on Avenue “C” to Magnolia Avenue; then go north on Magnolia Avenue to Belleville Street; The go west on Belleville Street to the intersection of the Railroad tracks, the point of Beginning.

DISTRICT 5

Begin at the point where Murder Creek and County Road 6 meet just east of the Castleberry City Limits; go west on County Road 6 to the first unnamed street on the north side of County Road 6; go north on unnamed street to next unnamed street at the Old Castleberry Pool; go west on Unnamed street to U.S. Highway 31; go north a short distance on U.S. 31 to Panther Creek; follow Panther Creek west to County Road 17; go west on County Road 17 across I-65 until it dead ends at a paved road; take this short paved road north to County Road 15; go north on County Road 15 to the third unpaved road; go west on this unpaved road to Burnt Corn Creek; go north on Burnt Corn Creek to County Road 20; go east along County Road 20 across County Road 15 (at Brantley’s Switch) and continue south along County Road 20 to the first unpaved road; go south this road to Otter Creek; follow the creek south to the first unpaved road; then go north along this unpaved road to County Road 20; cross County Road 20 and continue on unpaved road to County Road 4; go east on County Road 4 a short distance to Murder Creek; go north along Murder Creek to first unpaved road; go north on first unpaved road to County Road 22; go south east on County Road 22 to first unpaved road; then follow loop on north side of unpaved road until it returns to County Road 22; go east on County Road 22 to State Road 83; go south on State Road 83 to Cane Creek; go north east on Cane Creek to County Road 30; go County Road 30 south to Evergreen City Limits; go west along Evergreen City Limits to Westside Road (know as the Thomas Road); go south on Westside Road to Highway 83 within City Limits of Evergreen; go east on State Road 83 to Wild Avenue; go south along Wild Avenue to Highway 31; go north on Highway 31 to Belleville Street at Railroad Tracks; go east on Belleville Street to Magnolia Avenue; then go south on Magnolia Avenue C; go west on Avenue C to Factory Street; continue south on Factory Street to Heading Mill Road; go south on Heading Mill Road to the first creek; continue south on this creek to where Sandy Creek and County Road 29 meet, just south of Evergreen; go south along County Road 29 to the first power line; then go southwest along that power line to Murder Creek; then go south on Murder Creek to County Road 6, the point of origin.
Ala. Code § 45-37-123.81 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-123.81
Section 45-37-123.81 Actuarial Methods
Status: in_force

There shall be an actuarial valuation of the plan at least once every five years. The plan assets are to be valued on the last day of the fiscal year, or on any other date determined by the pension board, using any reasonable method of valuation. In establishing the liabilities under the plan and contributions thereto, an enrolled actuary shall use such methods and assumptions as shall reasonably reflect the cost of the benefits. The actuary shall be a member of the American Academy of Actuaries or the Society of Actuaries, and the board shall require the actuary, taking into account the result of the investigation and analysis, to certify whether or not the rates of benefits established herein or from time to time established by the pension board are actuarially feasible and adequate in view of the funds available.
Ala. Code § 45-56-242.03 — Alabama Code / Title 45 / Chapter 56 / Section 45-56-242.03
Section 45-56-242.03 Adding to Sales Price or Admission Fee; Collection from Purchaser
Status: in_force

Each person engaging or continuing in a business subject to the tax authorized to be levied by this subpart shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied by this subpart to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.
Ala. Code § 45-37-140.12 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-140.12
Section 45-37-140.12 Service Charge Ordinances; Election
Status: in_force

(a) Subject to the conditions stated below in this section, the board of trustees shall be authorized to adopt service charge ordinances levying service charges provided for in Section 45-37-140.11. No service charge ordinance shall take effect and be enforced until the substance of the ordinance has been published in some newspaper of general circulation in the district and at least eight days have elapsed after such newspaper publication and at least eight days have also elapsed after such ordinance in full was posted in each fire station in the district, or at some other public place in the district if there is no such fire station. It is further provided that no such ordinance shall become effective unless it is approved at an election held in response to the petition hereinbelow provided for, or unless the time prescribed for filing such petition expires without the petition being filed.

(b) Upon the petition, prescribed in this section being filed with the judge of probate of the county within the time specified in this section, he or she shall call an election to be held in the district, as below prescribed, on the question of whether the service charge ordinance shall become effective. As hereinafter used, the term service charge election, means an election under this section on the question of whether a service charge ordinance shall become effective. The petition shall be addressed to the judge of probate. It shall identify by name the district involved and shall identify the service charge ordinance, but need not set forth the ordinance. The petition shall request that an election be held in the district on the question of whether the ordinance shall become effective. The petition shall recite that each person signing the same is a qualified elector of the district. The residence address of each person signing the petition shall be stated by, or below, his or her signature. The number of qualified electors residing in the district signing the petition shall not be less than the smaller of these two numbers: 300, or a number equal to one-third of the qualified electors residing in the district.

(c) The petition shall be filed before 30 days elapse following the newspaper publication of the ordinance. If such petition is filed with the judge of probate within that period he or she shall enter an order providing for an election to be held in the district on the question of whether the service charge ordinance shall become effective.

(d) Section 45-37-140.04, now in effect or as hereafter amended, shall govern the time at which a service charge election shall be held. Notice of any service charge election shall be published as provided for in Section 45-37-140.06, now in effect or as hereafter amended. At a service charge election it shall not be required that the ordinance be published in full in the voting machine or on the ballot, but the substance of the ordinance shall be stated therein.

(e) No service charge ordinance shall become effective unless the time above prescribed for filing a petition for a service charge election expires without any such petition being filed, or unless at the service charge election, if any is held, the majority of electors voting in the election vote in favor of the service charge ordinance.

(f) The district shall pay the cost or expense of any election, publication, or proceeding in the probate court provided for by this section.
Ala. Code § 45-30-82.28 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-82.28
Section 45-30-82.28 Special Transaction Fee
Status: in_force

Effective September 16, 1997, a special transaction fee of two dollars ($2) shall be paid to and collected by its judge of probate with respect to every transaction not covered by Section 45-30-82.26 or Section 45-30-82.27 occurring in, or under the jurisdiction of, the office of the judge of probate, which amount shall be in addition to all other costs and fees heretofore collected. The additional fee shall be paid into the special fund of the judge of probate as created in Section 45-30-82.26.
Ala. Code § 45-24A-32.09 — Alabama Code / Title 45 / Chapter 24A / Section 45-24A-32.09
Section 45-24A-32.09 Late Fees; Effect of Violation
Status: in_force

The city may provide by ordinance that late fees not exceeding twenty-five dollars ($25) per month for each month after the issuance of the order imposing the civil penalty shall attach to untimely paid civil penalties that are authorized in this part. No person may be arrested or incarcerated for nonpayment of a civil penalty or late fee. No record of an adjudication of civil violation made under this part shall be listed, entered, or reported on any criminal record or driving record, whether the record is maintained by the city or an outside agency. An adjudication of a civil violation as provided for in this part shall not be considered a conviction for any purpose, shall not be used to increase or enhance punishment for any subsequent offense of a criminal nature, shall not be considered a moving violation, and shall not be used by any insurance company to determine or affect premiums or rates. The fact that a person is held liable or responsible for a civil penalty for a red light violation shall not be used as evidence that the person was guilty of negligence or other culpable conduct, and any evidence generated by a photographic traffic signal enforcement system may only be used as evidence in other proceedings if it is or becomes admissible under the rules of evidence applicable therein.
Ala. Code § 45-22-243.92 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-243.92
Section 45-22-243.92 Levy of Use Tax
Status: in_force

(a) Excise taxes on the storage, use, or other consumption of property in the county are imposed as hereinafter provided in this section.

(1) An excise tax is levied and imposed on the storage, use, or other consumption in the county of tangible personal property purchased at retail, on or after June 1, 1975, for storage, use, or other consumption in the county on or after June 1, 1975, at the rate of one percent of the sale price of such property (regardless of whether the retailer is or is not engaged in business in the county or in the state), except as provided in subdivisions (2), (3), and (4).

(2) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing of tangible personal property, (including parts of such machines or machinery and attachments and replacements therefor, which are made or manufactured for use on or in the operation of such machines, and which are necessary to the operation of such machines and are customarily so used), purchased at retail on or after June 1, 1975, for storage, use, or other consumption in the county, at the rate of one-half of one percent of the sales price of such machines or machinery, and such parts, attachments, or replacements therefor.

(3) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any automotive vehicle, truck trailer, semi- trailer, or house trailer purchased at retail on or after June 1, 1975, for storage, use, or other consumption in the county at the rate of one-half of one percent of the sales price of such automotive vehicle, truck trailer, semi- trailer, or house trailer; provided, that where any used automotive vehicle, truck trailer, semi-trailer or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied shall be paid on the net difference, that is, the difference in the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

(4) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any machine, machinery, or equipment, which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, or equipment, which is purchased at retail after June 1, 1975, for storage, use, or other consumption in the county, at the rate of one-half of one percent of the sales price of such property; provided, that the one-half of one percent rate prescribed in this subdivision 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.

(5) An excise tax is levied and imposed on the classes of tangible personal property, and at the rates imposed on such classes, specified in subdivisions (1), (2), (3), and (4), on the storage, use, or other consumption in the performance of a contract in the state of any such tangible personal property, new or used, the tax to be measured by the sales price or the fair and reasonable market value of such tangible personal property when put into use in the state, whichever is less; provided, however, the tax imposed by this subdivision shall not apply where the taxes imposed by subdivisions (1), (2), (3), or (4) apply.

(b) There are exempted from this section and the tax 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 June 1, 1975, shall be liable for the tax imposed by this section, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from a registered seller given pursuant to Section 45-22-243.95 to the purchaser of any property to be used, stored, or consumed in the county shall be sufficient to relieve the purchaser from further liability for a tax to which such receipt may refer.
Ala. Code § 45-52A-34.01 — Alabama Code / Title 45 / Chapter 52A / Section 45-52A-34.01
Section 45-52A-34.01 Historic Preservation Commission; Architectural Review Boards
Status: in_force

The governing body of the City of Decatur electing to enact an ordinance, pursuant to this part, to provide for the creation, protection, and enhancement of historic properties or historic districts, shall establish an historic preservation commission, hereinafter sometimes called the commission, and may establish one or more architectural review boards, hereinafter sometimes called the board, to carry out the purposes and responsibilities of that ordinance.
Ala. Code § 45-51-232.02 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-232.02
Section 45-51-232.02 Fees for Fingerprinting, Criminal History Investigations, and Reports
Status: in_force

(a) The Sheriff of Montgomery County may charge and collect a total fee of not more than twenty-five dollars ($25) per request for the following administrative services: Fingerprinting and, where authorized by law, criminal history investigations and reports thereon. The fee may not be charged for a law enforcement purpose on behalf of a law enforcement agency nor shall the fee apply to a person applying for a pistol permit.

(b) The sheriff shall remit the fees collected pursuant to this section monthly to the Montgomery County Commission for deposit in the county general fund.
Ala. Code § 45-4-60.02 — Alabama Code / Title 45 / Chapter 4 / Section 45-4-60.02
Section 45-4-60.02 Appointment of Assistant County Medical Examiners
Status: reserved

Repealed Act 2015-321 effective June 3, 2015.
Ala. Code § 45-44-242.10 — Alabama Code / Title 45 / Chapter 44 / Section 45-44-242.10
Section 45-44-242.10 Penalties
Status: in_force

Any distributor, storer, or dealer who violates this part or who fails to comply with any rule or regulation promulgated hereunder, may be restrained, and prosecution instituted by the Attorney General, or by counsel as the county commission directs, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal of which is taxable until those persons have complied with this part.
Ala. Code § 45-17A-82.06 — Alabama Code / Title 45 / Chapter 17A / Section 45-17A-82.06
Section 45-17A-82.06 Civil Service Board - Filling of Vacancies; Eligibility Lists; Rules and Regulations
Status: in_force

(a) All covered vacancies, other than department heads, shall be filled by the civil service board. The mayor will notify the board when a vacancy exists.

(b) The board shall make and keep sufficient lists of all persons eligible and available for employment as it determines necessary. In no event shall a person be employed from a list that is more than 12 months old. The board, in consultation with department heads, shall determine the ability and qualifications of all applicants. The board shall not consider any person who has been convicted of a felony or an offense involving moral turpitude. The board shall develop a list of qualified applicants and make a selection from that list. Department heads shall provide recommendations to the board regarding applicants for positions in their respective departments.

(c) Persons who are laid off and are eligible and available for re-employment shall be placed on the proper eligibility list in the inverse order of their layoff, provided they request this consideration in writing to the board.

(d) The board shall make recommendations of rules and regulations relating to eligibility for employment as it pertains to the city’s policy. The board shall submit rules and regulations to the city council for approval, at which time the rules and regulations shall be open to amendment and final ratification.

(e) Covered employees shall successfully complete the probationary period before becoming eligible for assignment.
Ala. Code § 45-35A-52.13 — Alabama Code / Title 45 / Chapter 35A / Section 45-35A-52.13
Section 45-35A-52.13 Exemption from Taxation
Status: in_force

The authority formed under this part, the property and income of the authority, whether used by it or leased to others, all bonds issued by the authority, the income from such bonds or from any other sources, the interest and other profits from such bonds enuring to and received by the holders thereof, conveyances by and to the authority, and leases, mortgages, and deeds of trust by and to the authority shall be exempt from all taxation in the state. The authority shall not be obligated to pay any fees, taxes, or costs to the Judge of Probate of Houston County in connection with its incorporation or with any amendment to its certificate of incorporation or otherwise or to any judge of probate of any county in connection with the recording by it of any document or otherwise, the authority being hereby exempted from the payment of any such fees, taxes, and costs. No license or excise tax may be imposed by any authority with respect to the privilege of engaging in any of the activities authorized by this article, provided, however, that nothing contained in this section shall be construed to exempt the property of the authority from any ad valorem taxes levied by the State of Alabama or exempt the authority from sales and use taxes levied by the state but this proviso shall only apply to such taxes levied by the state and shall not apply to such taxes levied by any county, municipality, or other political subdivision.
Ala. Code § 45-3-82.45 — Alabama Code / Title 45 / Chapter 3 / Section 45-3-82.45
Section 45-3-82.45 Program Requirements
Status: in_force

(a) An offender who enters into the pretrial diversion program shall satisfy each of the following requirements:

(1) Voluntarily waive, in writing, and contingent upon the successful completion of the program, his or her right to a speedy trial.

(2) While in the program, agree, in writing, to the tolling of periods of limitations by statutes or rules of court.

(3) Agree, in writing, to the conditions of the pretrial diversion program established by the district attorney.

(4) If there is a victim of the crime, agree in writing to pay restitution, if any, due the victim within a specified period of time and in an amount to be determined by the district attorney taking into account circumstances of the offender and victim.

(b) The district attorney’s pretrial diversion program records, along with the records relating to pretrial diversion programs admission, are confidential records and shall not be admissible in subsequent proceedings, criminal or civil. Communications between pretrial diversion program counselors and defendants shall be privileged unless a court of competent jurisdiction determines there is a compelling public interest that the communications be submitted to the court for an in camera view.
Ala. Code § 45-18-120.11 — Alabama Code / Title 45 / Chapter 18 / Section 45-18-120.11
Section 45-18-120.11 Removal, Discharge, or Demotion of Merit Employee; Proceedings Before Board; Appeal
Status: in_force

(a) The govening body of the county, any member of the govening body, or the head of any department or office can remove, discharge, or demote any merit employee who is directly under such governing body, member thereof, or department head, provided that within five days a report in writing of such action is made to the merit system board, giving the reason for such removal, discharge, or demotion. The employee shall have 10 days from the time of notification of discharge, removal, or demotion in which to appeal to the merit system board. If such appeal is filed, the merit system board shall order the charges or complaint to be filed in writing, if not already filed, and shall hold a hearing de novo on such 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; and if such removal, discharge, or demotion is appealed to the merit system board, then the same shall become final only upon affirmation by the merit system board after a hearing upon written charges or complaint has been had and after an opportunity has been given such employee to face his or her accusers and be heard in his or her own defense. Pending a hearing on the appeal, the affected employee may be suspended; and after such hearing the merit system board may order the employee reinstated, demoted, removed, discharged, or suspended, or take such other disciplinary action as in their judgment is warranted by the evidence and under the law. In all cases, the decision of the merit system board shall be reduced to writing and entered in the record of the case and shall include the merit system board’s finding of facts upon which its decision is based. In all proceedings before the merit system board, the county attorney shall appear and prosecute all charges instituted by the county governing body or any member thereof or by any department head, when requested or directed to do so by such county governing body. In all proceedings before the merit system board, when directed by the county governing body to do so, the county attorney shall appear and represent the interest of the county and give such legal advice and legal assistance to the merit system board as may be requested by it.

(b) The merit system board shall have the power to administer oaths, take depositions, certify officials 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 article. The sheriff or some other law enforcement officer of the county shall serve all processes of the merit system board. In case a person refuses to obey such subpoena, the merit system board may invoke the aid of the Circuit Court of Conecuh County in order that the testimony of evidence be produced. Upon proper showing, such court shall issue a subpoena or order requiring the person to appear before the merit system board and produce all evidence and give all testimony relating to the matter in issue. A person who fails to obey such subpoena or order may be punished by the circuit court as prescribed by law for contempt. The fees of witnesses for attendance and travel shall be the same as fees for witnesses in the Circuit Court of Conecuh County, which fees shall be paid from the treasury of the county.

(c) Any person aggrieved by a decision of the merit system board may appeal such decision to the Circuit Court of Conecuh County within 30 days from the rendition of such decision by the merit system board. Review by the circuit court shall be confined to the record, and to a determination of the questions of law presented; the merit system board’s findings of fact shall be final and conclusive.
Ala. Code § 45-41-141.06 — Alabama Code / Title 45 / Chapter 41 / Section 45-41-141.06
Section 45-41-141.06 Annexation by Municipality
Status: in_force

(a) In the event any territory then within the boundaries of one or more districts shall be annexed to any municipality, then, from and after the date that is 30 days after the date such annexation becomes effective, but in all events subject to Section 45-41-141.07,

(1) Such territory shall be excluded from such district or districts, and

(2) Any financial charge theretofore authorized hereunder to be levied and collected within such territory shall not be authorized to be so levied and collected,

(b) And the commission, as promptly as practicable thereafter, shall take such action as shall be necessary to alter the boundaries of such district or districts so as to exclude such territory therefrom and to ratify and confirm the exclusion of such territory from such district or districts [including, without limitation, the filing of a description or appropriate map or maps in accordance with subsection (d) of Section 45-41-141.02]. However, if, not later than 30 days after the effective date of such annexation, the governing body of such municipality duly adopts a resolution describing such territory (or such portion or portions thereof as the governing body may determine) and approving the continued inclusion of such territory (or such portion or portions thereof) within such district or districts, such territory (or such portion or portions thereof) so described in such resolution shall continue to be included in such district or districts, all as if such annexation had not occurred; it being understood, however, that the commission may at any time thereafter alter the boundaries of such district or districts or exclude such territory therefrom, in accordance with Section 45-41-141.04. The governing body of such municipality shall cause a certified copy of such resolution to be delivered, promptly after the adoption thereof, to the commission. In the event that such territory is so excluded from such district or districts as a result of the failure of such governing body to adopt such a resolution within the period of time described above, such territory may nevertheless thereafter be included in a district or districts upon compliance with the applicable provisions of subsection (a) of Section 45-41-141.02 (including authorization by the governing body of the affected municipality).
Ala. Code § 45-30-60.01 — Alabama Code / Title 45 / Chapter 30 / Section 45-30-60.01
Section 45-30-60.01 Additional Expense Allowance; Salary; Deputy Coroners
Status: in_force

(a) The Coroner of Franklin County shall receive an expense allowance in the amount of nine thousand seven hundred dollars ($9,700) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. The expense allowance shall be paid in equal monthly installments from the general fund of the county.

(b) Effective beginning the next term of office after June 1, 2024, the expense allowance provided for in subsection (a) shall be void, and the Coroner of Franklin County shall receive an annual salary of ten thousand dollars ($10,000) to be paid in equal monthly installments from the general fund of the county. The salary in this subsection shall be the total compensation paid to the coroner, subject to the adjustments provided in subsection (c).

(c) In addition to the salary provided in subsection (b), the salary of the coroner shall be increased by any uniform increases in compensation granted equally to all county employees by the Franklin County Commission. In addition, the coroner may participate in the county health insurance plan and any retirement plan provided to county employees under the same terms as county employees.

(d) The Franklin County Commission may appropriate and expend county funds for the coroner’s salary, benefits, and expenses necessary for the operation of the office of the coroner. The commission may provide the coroner with expenses for the operation of a motor vehicle or may furnish the coroner with the use of a county vehicle.

(e) The Franklin County Commission may authorize the coroner to appoint one or more deputy coroners to perform the duties of the coroner in the absence of the coroner and provide for the compensation of any deputy coroner appointed.
Ala. Code § 45-49-82.01 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-82.01
Section 45-49-82.01 Additional Court Costs - Civil and Criminal Cases
Status: in_force

(a)(1) In Mobile County, in any case in which court costs are assessed in the circuit court of the county, both civil and criminal cases, there shall be assessed and collected by the clerk as other costs and charges are collected an additional court cost in the amount of ten dollars ($10).

(2) In the district court of the county, there shall be assessed and collected by the clerk as other court costs and charges are collected an additional court cost in the amount of seven dollars ($7).

(b) The additional court costs assessed and collected by the clerk pursuant to subsection (a) shall be remitted monthly to the General Fund of Mobile County to be used for alternative corrections programs.
Ala. Code § 45-7-20.01 — Alabama Code / Title 45 / Chapter 7 / Section 45-7-20.01
Section 45-7-20.01 Draft and Keg Beer Sales Authorized
Status: in_force

(a) This section only applies in Butler County.

(b) The sale of draft or keg beer or malt beverages for on-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control Board is authorized within the county if approved by a majority vote of the Butler County Commission.
Ala. Code § 45-37-123.84 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-123.84
Section 45-37-123.84 Service Rules
Status: in_force

Except as otherwise specifically stated in this section, the rules below shall apply in determining length of service for all purposes under the plan.

(1) In no case may more than one year of service be credited for service in one calendar year.

(2) A member shall work over one-half of a month, including all calendar days or the hourly equivalent thereof, in order to earn one month of service.

(3) Except as otherwise specifically stated in this section or required by federal law, a member shall not be allowed service credit for any period of more than one-half of a month during which the member is absent without pay.

(4) A member shall receive service credit for any and all paid leaves of absence, including a paid Family and Medical Leave Act leave, regardless of the length of the leave and regardless of the performance of any services. For members terminating employment between August 1, 1993, and January 31, 2010, up to three months of service credit was granted to members on unpaid Family and Medical Leave Act leaves.

(5) Years of paid membership time are used in computing benefits under the plan, as are months of paid membership time. Months shall be converted into a fraction of a year as follows:

(6) The pension board may disregard a fractional part of a year in computing paid membership time or unpaid membership time that is less than one-twelfth of a year.

(7) Notwithstanding any provision of the plan to the contrary, effective December 12, 1994, contributions, benefits, and service shall be provided in accordance with 26 U.S.C. § 414(u), relating to military leave.

(8) Service before and after reemployment by the county shall also be calculated in accordance with Section 45-37-123.54.
Ala. Code § 45-49-101.08 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-101.08
Section 45-49-101.08 Appeals
Status: in_force

A person who contests a notice of violation and is adjudicated by the court to be responsible for the civil fine may appeal the adjudication for a trial de nova to the Circuit Court of Mobile County, in which the district or municipal court is located, using the procedures that apply to criminal convictions with the following qualifications:

(1) The proceedings shall retain their civil nature on appeal with the circuit court applying the preponderance of the evidence standard.

(2) The person appealing, as a condition precedent to appeal, shall pay the civil fine in full, and failure to do so shall divest the Circuit Court of Mobile County. If, on appeal the circuit court finds that the person is not responsible for payment of the civil fine, the county or municipality located in Mobile County, or the Alabama State Law Enforcement Agency, shall refund the same without interest within 15 days of receipt of notice of the disposition from the circuit court. If the person is adjudicated by the circuit court to be responsible for payment of the civil fine, then no additional fine may be imposed by the circuit court, but court costs of the circuit court shall be owed by the person adjudicated responsible with 100 percent of the court costs retained by the circuit court. Court costs in the circuit court shall be calculated as are court costs for criminal appeals from the district or municipal court of Mobile County, and if the circuit court finds the person appealing to not be responsible, no court costs shall be owed by the county or city boards of education located in Mobile County.

(3) Regardless of the civil nature of the proceedings, the Circuit Court of Mobile County, in its discretion and for its administrative convenience, may assign case numbers as for criminal appeals and place the appeals on criminal dockets in the same manner as criminal appeals from district or municipal court of Mobile County.
Ala. Code § 45-2-20 — Alabama Code / Title 45 / Chapter 2 / Section 45-2-20
Section 45-2-20 Legislative Findings
Status: in_force

The Legislature finds that nudity, sexual conduct, and the depiction or simulation thereof in conjunction with the furnishing of alcoholic beverages in public places is contrary to the safety, health, and morals of the inhabitants of Baldwin County, Alabama, and is desirous of prohibiting such conduct. This part is therefore enacted pursuant to the authority granted in Article IV, Section 104 of the Constitution of Alabama of 1901, that allows local legislation to regulate or prohibit alcoholic beverage traffic and as otherwise granted in the Constitution of Alabama of 1901.
Ala. Code § 45-57A-61.04 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-61.04
Section 45-57A-61.04 Assumption of Office
Status: in_force

(a) Upon the assumption of office of the elected members of the board of education, the Phenix City Board of Education shall be created as provided in this part and the terms, powers, duties, responsibilities, and compensation of the office of the prior members of the board of education shall terminate.

(b)(1) Upon the assumption of office of the elected members of the board of education, the elected members shall have the powers, authority, duties, and responsibilities as are otherwise provided by law for members of city boards of education as set forth in Chapter 11 of Title 16.

(2) Upon the assumption of office of the elected members of the board of education and at the first meeting of the board in each term thereafter, the chair and vice chair shall be elected by a majority vote of the members of the board and the vice chair shall preside over meetings of the board in the absence of the chair.

(3) All property, records, supplies, and equipment of the prior board of education shall be vested in the board created by this part.

(c) The establishment of the board of education as provided in this part may not affect or impair any of the following:

(1) Existing rights or privileges of employees of the board including, but not limited to, employment, personnel, salary, and retirement rights and privileges.

(2) Existing contractual obligations of the board of education.

(3) Existing civil and criminal actions.
Ala. Code § 45-47-231.34 — Alabama Code / Title 45 / Chapter 47 / Section 45-47-231.34
Section 45-47-231.34 Violations
Status: in_force

Any merit employee who willfully violates this subpart, or any rule or regulation issued in pursuance hereof, shall be dismissed from service under the system and shall not be appointed or reemployed for two years.
Ala. Code § 45-17A-85 — Alabama Code / Title 45 / Chapter 17A / Section 45-17A-85
Section 45-17A-85 Insuring School Buildings and Property
Status: in_force

In accordance with Section 41-15-1, the Tuscumbia City Board of Education in Colbert County may insure school buildings and property under the jurisdiction of the board through the State Insurance Fund or with a private insurance company which, in the opinion of the board, provides the best coverage for the school buildings and property.
Ala. Code § 45-45-101 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-101
Section 45-45-101 Election; Term of Office; Vacancies; Qualifications; Compensation
Status: in_force

(a)(1) At the time of expiration of the current contract held by the Madison County Superintendent of Education, or at the time of any vacancy in the office of county superintendent of education prior to the contract expiration date, the superintendent of education for Madison County shall be elected by those electors of Madison County who reside in those areas of Madison County that are outside the boundaries of any other school system. The county superintendent of education shall be nominated and elected in the same manner as other county officers are nominated and elected under the state election laws. In order to provide for continuity in the county superintendent’s office, the election for the county superintendent of education shall be held either in conjunction with any regularly scheduled countywide election to be held at a time that sufficiently precedes the expiration of the tenure of office of the current county superintendent of education, or at a special election called for the purpose of electing the county superintendent of education that likewise sufficiently precedes the expiration of the county superintendent’s current tenure of office. The election shall be called by the Judge of Probate of Madison County and the cost of the election shall be paid by the county. Subsequent elections shall be held every four years.

(2) The elected superintendent shall take office on the date prescribed by general law and shall serve a term of four years. Any vacancy in the office of county superintendent of education in the time interim between the vacation of the office due to expiration of the contract of the prior county superintendent of education or due to other causes and the assuming of office by the first elected county superintendent of education shall be filled by the county board of education in the manner prescribed by general law. The appointment shall terminate on the date the elected county superintendent of education assumes office. The interim appointee’s compensation shall be set by the county board of education and the appointee shall serve at the pleasure of the county board of education.

(3) Any vacancy in the office of county superintendent of education subsequent to the election of the county superintendent of education pursuant to this section shall be filled by the county board of education for the duration of the unexpired term.

(b) The county superintendent of education shall possess all the qualifications prescribed for county superintendents of education by the general laws of the state, shall possess all the powers granted by the general laws of the state, and shall perform and discharge all the duties of county superintendents of education prescribed by the general laws of the state.

(c) The county superintendent of education shall receive an annual salary of an amount such as shall be set by the Madison County Board of Education.
Ala. Code § 45-39-40.05 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-40.05
Section 45-39-40.05 Qualifications
Status: in_force

(a) No person shall be admitted to examination or receive a license under this article, except as otherwise provided for in this article, unless such person shall possess the following qualifications:

(1) BARBER. Except as otherwise provided for in this article, no person may be licensed as a barber under this article unless such person shall pay the original licensing fee, as hereinafter provided, and have an education equivalent to the completion of 10 grades in school and shall have served and completed the required time and studies as follows:

a. For a complete course of barbering, in a school of barbering, of not less than 1,200 credit unit hours nor more than 1,700 actual clock hours of continuous training not to exceed more than eight hours in any one day, or shall have completed a course of study in the public schools or trade school consisting of at least 1,200 credit unit hours nor more than 1,700 actual clock hours;

b. Or as an apprentice in a barbershop for a period of not less than 3,000 hours over a minimum period of one year of training not to exceed eight hours in any one day; and

c. Shall have passed an examination of the board as provided in this article.

(2) MANAGING BARBER. Except as otherwise provided for in this article, no person may be licensed as a managing barber unless such person shall pay the original licensing fee as hereinafter provided for, and shall be a licensed barber, and shall have served as such in a registered barbershop or school of barbering for a period of not less than one year prior to such application for a license as a managing barber.

(3) APPRENTICES. Apprentices in barbering shall be registered upon the payment of the original fee as hereinafter provided for, payable upon the commencement of the apprenticeship in a duly registered barbershop. The apprentice shall be at least 16 years of age at the time of registration and shall have an education equivalent to the completion of 10 grades in school; provided, that any barbershop that shall take an apprentice shall immediately file with the board the name and age of the apprentice, and the board shall cause the same to be entered in a register kept for that purpose, provided the apprentice shall at no time be concurrently enrolled in a school of barbering, except for six hours of theory training per week.

(4) STUDENTS. Students in barbering shall be registered by the board upon enrollment in a registered school of barbering and upon certification by the school of enrollment. A student shall be at least 16 years of age at the time of registration and shall have an education equivalent to the completion of 10 grades in school; provided, that any school of barbering that shall enroll such a student shall immediately file with the board the name and age of the student, and the board shall cause the same to be entered in a register kept for that purpose. Students in barber schools are allowed to work in barbershops after completion of 70 percent of the total hours required in barber school only when school is not in session. One student trainee shall be allowed for the first managing barber and one additional student for each three additional licensed barbers attached to its staff. The student shall be enrolled with the board and receive a permit to work in a barbershop before beginning work.

(5) INSTRUCTORS. Except as otherwise provided in this article, no person may be licensed as an instructor in the practice of barbering unless such person shall pay the original licensing fee as hereinafter provided for and shall hold a license as a barber issued to him or her pursuant to subdivision (1), and in addition:

a. Shall have completed not less than 1,250 credit unit hours, nor more than 1,700 actual clock hours in a teacher’s training course in barbering in a registered school of barbering, to be eligible for admission to examination; or shall have successfully completed a course of study in the public schools or trade schools consisting of at least 1,250 credit unit hours, nor more than 1,700 actual clock hours.

b. Shall have not less than one year of experience as an active practicing barber prior to enrollment as a student instructor and supplemented by not less than 650 hours in a teacher’s training course in barbering in a registered school of barbering, in order to be eligible for admission for examination.

c. Shall have an education equivalent to the completion of 12 grades in school in order to enroll in a course for teacher’s training in any registered school of barbering.

(6) STUDENT INSTRUCTORS. Student instructors in barbering shall be registered by the board upon enrollment in a registered school of barbering and upon certification by such school to the board of such enrollment. A student instructor at the time of such enrollment shall hold a license as a barber. Upon the completion of the course prescribed by this article for a student instructor, the student instructor may make application on a form provided by the board and pay the examination fee as hereinafter provided for. The board shall thereupon cause the applicant to be examined for an instructor’s certificate; the examination to be given by the board. Upon the applicant’s successfully passing the examination and the payment of the original licensing fee of an instructor as hereinafter provided for, the board shall issue and give an instructor’s certificate. Any school of barbering that shall enroll any person as a student instructor shall immediately file with the board the name and age of the student and his or her qualifications qualifying him or her for such course as herein provided, and the board shall cause the same to be entered in a register kept for that purpose.

(b) No instructor or student instructor shall be permitted to practice barbering on the public other than such practical work as shall pertain directly to the teaching of practical subjects to students.
Ala. Code § 45-43-241 — Alabama Code / Title 45 / Chapter 43 / Section 45-43-241
Section 45-43-241 Ad Valorem Tax Authorized
Status: in_force

(a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Lowndes County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of three mills on each dollar of taxable property in the county. The tax herein authorized, if levied, shall begin on the tax year beginning October 1, 2003. The revenue from the additional tax shall be paid to the county general fund to be used for county general fund purposes by the county commission, including, but not limited to, funding the E911 system and fire departments and fire protection.

(b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose.
Ala. Code § 45-35-110.01 — Alabama Code / Title 45 / Chapter 35 / Section 45-35-110.01
Section 45-35-110.01 Health Insurance Coverage
Status: in_force

(a) The members of the Board of Registrars of Houston County and their dependents shall be eligible for coverage under the Houston County Health Insurance Plan.

(b) The premiums for the insurance coverage for the members of the Houston County Board of Registrars and their dependents shall be paid in the same manner as the premiums for the other insured county employees are paid.
Ala. Code § 45-41A-40.13 — Alabama Code / Title 45 / Chapter 41A / Section 45-41A-40.13
Section 45-41A-40.13 Exemption from Taxation
Status: in_force

The authority formed under this part, the property and income of the authority, whether used by it or leased to others, all bonds issued by the authority, whether used by it or leased to others, all bonds issued by the authority, the income from such bonds or from any other sources, the interest and other profits from such bonds enuring to and received by the holders thereof, conveyances by and to the authority and leases, mortgages, and deeds of trust by and to the authority shall be exempt from all taxation in the state.

The authority shall not be obligated to pay any fees, taxes, or costs to the Judge of Probate of Lee County in connection with its incorporation or with any amendment to its certificate of incorporation or otherwise or to any judge of probate of any county in connection with the recording by it of any document or otherwise, the authority being hereby exempted from the payment of any such fees, taxes, and costs. No license or excise tax may be imposed by any authority with respect to the privilege of engaging in any of the activities authorized by this part, provided, however, that nothing contained in this section shall be construed to exempt the property of the authority from any ad valorem taxes levied by the State of Alabama or exempt the authority from sales and use taxes levied by the state but this proviso shall only apply to such taxes levied by the state and shall not apply to such taxes levied by any county, municipality, or other political subdivision.