reglab/housing_qa huggingface dataset:
AL Code § 45-37-240.80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 1 - Operation of Office and Officials.|Division 5 - Qualifications of Appointed Chief Deputy Tax Assessors and Chief Deputy Tax Collector, Bessemer Division.|Section 45-37-240.80 - Appointee Qualifications.

Section 45-37-240.80Appointee qualifications. (a) The Jefferson County Tax Assessor shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years' accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy. (b) The Jefferson County elected Assistant Tax Assessor, Bessemer Division, shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years' accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy. (c) The Jefferson County elected Assistant Tax Collector, Bessemer Division, shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years' accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy. (Act 2009-596, p. 1753, §§1-3.
AL Code § 45-37-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 2 - Board of Equalization.|Division 1 - Compensation.|Section 45-37-241 - Expense Allowance.

Section 45-37-241Expense allowance. In Jefferson County, the two associate board members of the Jefferson County Board of Equalization and Adjustments, are hereby entitled to receive an additional annual expense allowance of twelve thousand dollars ($12,000) each. The expense allowance shall be in addition to any and all other compensation, salary, and expense allowances heretofore provided by law and shall be payable 77 1/2 percent from the general funds of Jefferson County and 22 1/2 percent from the general funds of the State of Alabama in the same manner as other officials of each of these entities are paid. (Act 83-604, p. 941, §1.)
AL Code § 45-37-241.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 2 - Board of Equalization.|Division 3 - System of Assessing and Collecting Ad Valorem Tax.|Section 45-37-241.40 - Protests of Valuation.

Section 45-37-241.40Protests of valuation. Any owner of any property or any person having an interest therein shall have the right to protest any valuation placed on the property by the board of equalization. Protests shall be in such form and shall be heard in such manner as now provided for by law except that the board of equalization in the counties shall have the right to fix the time and place of hearing protests at any time after the protests are filed, by giving the person filing the protest notice of the time and place as provided for by law, provided further that all protest shall be filed prior to May 15 and shall be heard and determined on or before July 1 subsequent to the filing of the same. Provided further, however, in counties where the board of equalization serves full time, protests shall be filed in writing within 45 days of the date of the certified docket or prior to May 15, whichever falls first and shall be heard and determined on or before the second Monday in July subsequent to the filing of the same unless otherwise ordered by the State Department of Revenue. Any protests may be filed after October 1, and shall be deemed a protest to the valuations for the tax year beginning October 1. Provided, also, in counties where the board of equalization is required to serve full time, the board of equalization shall, when a sufficient amount of written protests to assessed valuations are accumulated after October 1 for a day’s docket, sit from eight a.m. to five p.m., at the courthouse in their respective counties, to dispose of such written protest cases as provided by law. Upon the final hearing of each protest, the board of equalization shall enter a final judgment giving the date of the same and shall immediately certify the same to the tax assessor. In the event the board of equalization raises the assessed value of any property at any time, notice of such raise shall be given by regular mail, addressed to the party against whom the property is assessed. (Act 86-708, 1st Sp. Sess., p. 119, §1.)
AL Code § 45-37-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243 - Application and Effect of Subpart.

Section 45-37-243Application and effect of subpart. This subpart shall apply in all counties in this state of 600,000 population or more according to the last or any succeeding federal census. This subpart shall not repeal or affect any license or tax levied or imposed by or under Chapter 1, Title 29 of the 1958 Recompiled Code of Alabama. This subpart shall have the effect of repealing any act now in effect in all counties in this state of 600,000 population or more according to the last or any succeeding federal census which levies a license tax on the sale of alcoholic, spirituous, vinous, or fermented liquor, and specifically to repeal Act 559 of the 1959 Regular Session of the Legislature of Alabama, approved November 15, 1959; provided that the repeal of the statute or statutes, shall not abate in any manner the taxes or licenses accrued thereunder to October 1, 1965, and the limitations and penalties therein provided for the collection thereof. (Acts 1965, No. 388, p. 533, §1.)
AL Code § 45-37-243.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.01 - Definitions.

Section 45-37-243.01Definitions. When used in this subpart, the terms (1) hotel, (2) restaurant, (3) club, (4) corporation, (5) state liquor store, (6) liquor, (7) malt or brewed beverages, (8) wine, (9) municipality, (10) package, (11) person, (12) sale or sell, and (13) board shall have the same meaning ascribed to them by Section 1 of Title 29 of the 1940 Code of Alabama, provided, however, the term person shall not mean and include the Alabama Alcoholic Beverage Control Board, nor the members, officers, or employees thereof, while engaged in the performance of their duties under the Alabama Alcoholic Beverage Control Act, nor any liquor store or warehouse established, operated, and maintained by the Alabama Alcoholic Beverage Control Board under the act. The word licensee shall mean a person, firm, corporation, or association engaged in the sale of alcoholic beverages under a license issued by the board, and shall also include any officer, servant, agent, or employee of a licensee; and the word premises shall mean and include the location at which the licensee is authorized to engage in the sale of alcoholic beverages under a license issued by the board. The words beverages or covered beverages shall apply to and include alcoholic, spirituous, vinous, or fermented liquor, except malt or brewed beverages of an alcoholic content not in excess of four percent by weight and five percent by volume as set out in Section 45-37-243.02, unless the context clearly indicates to the contrary. When used in this subpart the words such officers shall refer to the judge of probate, license commissioner, director of the department of revenue, or other public official performing like duties in such counties. (Acts 1965, No. 388, p. 533, §1.)
AL Code § 45-37-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.03 - Rulemaking Authority; Powers.

Section 45-37-243.03Rulemaking authority; powers. The board of revenue, county commission, or like governing body of such counties shall have power to adopt reasonable rules and regulations not inconsistent with this subpart to provide for the enforcement, collection, and distribution of the tax, and to provide for the possession and sale, from bottles with broken seals, of cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the following powers: (1) The power to administer this subpart including the collection of the taxes herein levied, the payment of the expenses incurred in the administration of this subpart, and the collection of the taxes, the distribution of the proceeds remaining after payment of such expenses in accordance with Section 45-37-243.09. (2) The power to exercise, with respect to the tax levied in Section 45-37-243.02, the powers and function to collect the taxes, give notices, make assessments, and enforce penalties, issue executions, summon and examine taxpayers and other witnesses, examine books and papers, and make demands for the payment of the tax. (3) The power to file and enforce the lien provided for herein as security for the tax herein levied. (4) The power to bring and prosecute suits, to conduct litigation, and to take any other legal action necessary to enforce this subpart. (5) The power to prescribe forms and fix regulations not in conflict with this subpart. (6) The power to exercise all powers incidental to, and reasonably necessary through the accomplishment of, the powers hereinabove set forth in subdivisions (1) to (5).  (Acts 1965, No. 388, p. 533, §4.)
AL Code § 45-37-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.05 - Permit Required.

Section 45-37-243.05Permit required. It shall be unlawful for any person having no place of business within any county subject to this subpart to make any sale, distribution, or delivery of any alcoholic, spirituous, vinous, or fermented liquors within such county without first having obtained a permit to do so from the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties; and such person shall be liable for and subject to the license tax fixed and specified in this subpart; and it shall be unlawful for any person to purchase or bring into the county any covered beverages from outside any county subject to this subpart for resale in any county subject to this subpart without having first obtained a permit to do so from the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties, provided that any person purchasing any covered beverages from outside any county subject to this subpart for resale in such county without having first obtained a permit to do so from the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall be fined not less than one hundred dollars ($100) and the alcoholic beverage license and the permit of any such person may be suspended for 12 months. (Acts 1965, No. 388, p. 533, §6.)
AL Code § 45-37-243.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.08 - Appeals From Assessments.

Section 45-37-243.08Appeals from assessments. Whenever any taxpayer who has duly appeared and protested a final assessment made by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties is dissatisfied with the assessment finally made, he or she may appeal from the final assessment to the circuit court of the county, sitting in equity, by filing notice of appeal with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties and with the register of the court within 30 days from the date of the final assessment, and in addition thereto by giving bond conditioned to pay all costs, such bond to be filed with and approved by the register of the court. All provisions of Section 40-2A-7, as presently drawn or as hereafter amended, pertaining to payment of an assessment unless a supersedeas bond shall be filed and approved, the burden of proof, and the procedure to be followed in appeals from the judgment of the court, shall be applicable to appeals from final assessments made hereunder, and the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have with respect to such appeals all the rights conferred on and the functions assigned to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties by Section 40-2A-7. (Acts 1965, No. 388, p. 533, §9.)
AL Code § 45-37-243.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.09 - Distribution of Taxes.

Section 45-37-243.09Distribution of taxes. All taxes required to be paid by this subpart to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall be received by him or her and shall be distributed by him or her as follows: (1) Two percent of the taxes first shall be paid by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to the general treasury of the county for the collection and distribution of the taxes and the enforcement of this subpart. (2) The remainder of the tax, after first deducting the two percent above provided shall be paid to the county treasurer or like public official and be deposited by him or her in an indigent care fund of such county provided for in this subpart. (3) The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall pay over the tax on or before the 10th day of the month following his or her receipt of the same. (4) All penalties and interest collected by or paid to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties in enforcing this subpart, or in connection with the collection of any tax or taxes levied herein, shall be paid by such judge of probate, license commissioner, director of the county department of revenue, or other public officer performing like duties in such counties into the county indigent care fund. (Acts 1965, No. 388, p. 533, §10.)
AL Code § 45-37-243.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.10 - Exemption.

Section 45-37-243.10Exemption. Any licensee who purchases covered beverages as agent or representative for a private group or party to be used exclusively by such private group or party on a specified date or occasion shall be exempt from the tax imposed by this subpart upon filing with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties upon such forms that may be required by such official, an application for such exemption and furnishing to the official satisfactory evidence that such covered beverages will be used in strict accord with the terms of this section. (Acts 1965, No. 388, p. 533, §11.)
AL Code § 45-37-243.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.11 - Indigent Care Fund.

Section 45-37-243.11Indigent Care Fund. (a) There is hereby established for and in the counties subject to this subpart a county indigent care fund herein called the Indigent Care Fund. The Indigent Care Fund shall be used by such counties for any or all of the following purposes: To acquire by construction, eminent domain, or otherwise a county hospital, hospitals, and/or clinics, and to operate, equip, and maintain the same for the medical care and treatment of indigent persons of such county suffering from illness, injury, disability, or infirmity, including outpatients; and the furnishing of drugs and medicine to such indigent persons, including outpatient care at the county hospital or at a clinic maintained by the county or under contract with the county, also the operation of an emergency clinic. In addition, the county shall be authorized to furnish part of the cost of the medical care for those of the county able to pay for only part of their own medical care. (b) Such county shall be authorized to provide such treatment, care, drugs, and medicines at a county hospital, outpatient clinic, and/or emergency clinic or other hospitals located in such county under a contract between the county and any general hospital approved by the joint commission on accreditation of hospitals in the county. (c) The county shall be authorized to collect for the benefit of the Indigent Care Fund such sums as the county is able to collect from part-pay patients and from any other source or fund, public or private. (d) The county each year shall earmark and set aside in a separate fund not less than twenty-five percent of the county indigent care fund to be used for capital improvements. This requirement shall cease and no longer be binding upon the county after a county hospital has been constructed and fully equipped. (Acts 1965, No. 388, p. 533, §12.)
AL Code § 45-37-243.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.12 - Enforcement of Subpart.

Section 45-37-243.12Enforcement of subpart. It shall be the duty of the license inspector, judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties subject to this subpart to enforce this subpart, including the inspection of the premises of anyone engaged in the sale of malt or brewed beverages, alcoholic, spirituous, vinous, or fermented liquor. It shall be unlawful for any person to interfere with or obstruct such officials, their inspectors, auditors, or representatives in the exercise of the power and authority conferred by this subpart. (Acts 1965, No. 388, p. 533, §13.)
AL Code § 45-37-243.13 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.13 - Violations.

Section 45-37-243.13Violations. Any person violating this subpart or rules or regulations of the board of revenue, county commission, or like governing body of such counties, adopted hereunder shall on the first conviction be fined not less than one hundred dollars ($100); and on the second conviction shall be fined not less than two hundred dollars ($200); and on the third or any subsequent conviction the fine shall not be less than five hundred dollars ($500) and as additional punishment the court may impose a hard labor sentence not to exceed six months. Upon any such conviction it shall be the duty of the license inspector, judge of probate, license commissioner, director of the county department of revenue or other public officer performing like duties in such counties to report the conviction to the Alabama Alcoholic Beverage Control Board and the board, upon hearing, may suspend or revoke the alcoholic beverage license of any licensee so convicted hereunder. (Acts 1965, No. 388, p. 533, §14.)
AL Code § 45-37-243.14 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.14 - Taxes Constitute Debt.

Section 45-37-243.14Taxes constitute debt. The license taxes herein levied shall constitute a debt due the counties subject to this subpart, and may be collected by civil suit brought within three years after the tax has become due and payable. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the power to bring and prosecute any such suits in his or her own name as judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties for and on behalf of the counties subject to this subpart. The provisions of this section are cumulative and this section shall not be deemed to abridge or limit the power of the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to use all other methods of collection that are set forth herein. (Acts 1965, No. 388, p. 533, §15.)
AL Code § 45-37-243.15 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Division 1 - License Tax.|Section 45-37-243.15 - Taxes a Lien.

Section 45-37-243.15Taxes a lien. The license taxes herein levied together with all interest and penalties applicable thereto, shall be a lien upon the property of the persons required to pay such taxes and all of the provisions of the revenue laws of the State of Alabama with respect to the enforcement of liens for license taxes to the State of Alabama shall apply to the enforcement of the lien of the taxes herein levied. The lien shall attach as of the date any tax shall be due hereunder, and the lien shall be superior to all other liens, except the liens of the state, the county, and cities in the county, securing ad valorem and license taxes and the liens of any such city securing public improvement assessments. (Acts 1965, No. 388, p. 533, §16.)
AL Code § 45-37A-50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 1 - Education.|Part 1 - Board of Education.|Section 45-37A-50 - Short Title.

Section 45-37A-50Short title. This subpart shall be known and may be cited as the Lewis Spratt Act. (Act 2001-224, p. 261, §1.)
AL Code § 45-37A-50.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 1 - Education.|Part 1 - Board of Education.|Section 45-37A-50.01 - Board Established; Composition.

Section 45-37A-50.01Board established; composition. An elected board of education for the City of Birmingham is established. The board shall be called the Birmingham City Board of Education. The board shall be composed of nine members, with one member being elected from each of the nine city council districts by a majority of the qualified electors voting who reside in the district. (Act 2001-224, p. 261, §2.)