reglab/housing_qa huggingface dataset:
AL Code § 45-26-231 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 1 - Sale of Abandoned Property.|Section 45-26-231 - Records of Abandoned and Stolen Property; Storage.

Section 45-26-231Records of abandoned and stolen property; storage. (a) The sheriff shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriffs department. These records shall state the description of the property, the date of recovery of the property, the serial or other identifying number of the property, and the place of recovery of the property. The records shall be open to public inspection at all reasonable times. (b) All abandoned or stolen property recovered by the sheriff's department shall be stored in a suitable place to protect the property from deterioration. (Act 2007-325, p. 581, §1.)
AL Code § 45-26-231.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 1 - Sale of Abandoned Property.|Section 45-26-231.01 - Sale of Perishable Property.

Section 45-26-231.01Sale of perishable property. If the abandoned and stolen personal property is of a perishable nature and reasonable attempts to locate and identify the owner of the property are not successful, the property may be sold at once without notice. The sheriff shall attempt to obtain the best possible price for the property. The proceeds of such a sale shall be held in a separate account for a period of six months for the owner. During this period, the proceeds will be paid to the owner upon demand, less any cost of recovery, storage, maintenance, and sale. If the proceeds are not claimed within six months, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of the property, the net funds shall be paid to the office of the Sheriff of Elmore County. (Act 2007-325, p. 581, §2.)
AL Code § 45-26-231.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 1 - Sale of Abandoned Property.|Section 45-26-231.02 - Records of Abandoned and Stolen Firearms; Sale or Destruction.

Section 45-26-231.02Records of abandoned and stolen firearms; sale or destruction. (a) The sheriff shall keep and maintain a separate permanent record of all abandoned and stolen firearms, not subject to disposition by general law. The records shall state the description of the firearm, the date of recovery of the firearm, the serial or other identifying number, if any, of the firearm, and the place of recovery of the firearm. Firearm as used in this subpart shall have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the owner of the firearm does not claim the firearm within six months of the date the sheriff obtained it. (c) The sheriff may sell or trade in the firearms only to gun dealers who have held an active business license in this state for at least one year immediately prior to the date of sale. The sheriff shall establish a procedure to notify gun dealers of the firearms for sale or trade in. Any cash proceeds of the sale, after deducting and paying all expenses incurred in the recovery, maintenance, and sale of the firearms, shall be paid to the office of the Sheriff of Elmore County. (d) The sheriff may establish a procedure to destroy firearms and may expend necessary sheriff's department funds for that purpose. (Act 2007-325, p. 581, §3; Act 2020-120, §1.)
AL Code § 45-26-231.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 1 - Sale of Abandoned Property.|Section 45-26-231.03 - Notice and Sale of Stolen or Abandoned Property.

Section 45-26-231.03Notice and sale of stolen or abandoned property. (a) At least every six months, the sheriff may sell at public auction to the highest bidder for cash all abandoned or stolen personal property, other than firearms, which has been recovered by the sheriff and has remained unclaimed by the rightful owner during the preceding six-month period. (b) Prior to the sale, notice shall be given by publication in a newspaper of general circulation in Elmore County once a week for two successive weeks or by posting a notice in a conspicuous place at the Elmore County Courthouse for a period of at least 20 days. The notice shall contain the place, date, and time of each auction and a description of each item of personal property to be sold at the auction. If publication of notice is made in the newspaper, the first notice shall run at least 20 days prior to the auction. (Act 2007-325, p. 581, §4.)
AL Code § 45-26-231.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 1 - Sale of Abandoned Property.|Section 45-26-231.04 - Claim of Property.

Section 45-26-231.04Claim of property. The owner of any abandoned or stolen personal property recovered by the Elmore County Sheriffs 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 and storage, and a pro rata share of the costs, if any, of publication of notice of the sale of the property. (Act 2007-325, p. 581, §5.)
AL Code § 45-26-231.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 1 - Sale of Abandoned Property.|Section 45-26-231.05 - Record of Sale; Rejection of Bid.

Section 45-26-231.05Record of sale; rejection of bid. If property is sold at public auction, as provided in this subpart, a notation in the storage record book shall be made of the sale and of the amount received for the property. The person making the sale may reject any and all bids if the amount bid is unreasonably low and may continue the sale, from time to time, if no bidders are present. (Act 2007-325, p. 581, §6.)
AL Code § 45-26-231.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 1 - Sale of Abandoned Property.|Section 45-26-231.06 - Disposition of Sale Proceeds.

Section 45-26-231.06Disposition of sale proceeds. The proceeds from the sale of property at an auction conducted under the authority of this subpart, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the office of the Sheriff of Elmore County. (Act 2007-325, p. 581, §7.)
AL Code § 45-26-231.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 2 - Service of Process Fund.|Section 45-26-231.30 - Fund Established; Fees.

Section 45-26-231.30Fund established; fees. (a) This section shall only apply to Elmore County. (b) The Elmore County Sheriff Service of Process Serving Fund is created in the county treasury and hereinafter referred to in this section as the sheriffs fund. (c) The Sheriff of Elmore County, except for warrants for arrest, may contract with or enter into contract or agreement with a private, public, or governmental entity for the purpose of service of process. (d)(1) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the criminal division of the district and circuit courts of Elmore County shall increase the fees by twenty dollars ($20) per document for the fund. (2) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil division of the district and circuit courts of Elmore County shall increase the fees by twenty dollars ($20) per document for the fund. (3) The court official designated in Elmore County by law for the respective courts shall collect the service of process fee designated in subdivisions (1) and (2) and remit the fees collected for deposit in the sheriff's fund. The money in the fund shall be expended pursuant to agreement between the sheriff and the county commission. The sheriff's fund shall be audited by the Department of Examiners of Public Accounts in the same manner as other county funds. (4) The district attorney, law enforcement, and grand juries shall be exempt from payment of the fee. (e) The sheriff may use the monies generated by this section for law enforcement purposes in Elmore County, as the sheriff sees fit, including contracting with or entering into a contract or agreement with a private, public, or governmental entity for service of process of documents from the civil or criminal division of the district or circuit court. The funds shall not revert to the general fund of the county at the end of the fiscal year. (Act 2010-522, p. 882, §§1-5; Act 2010-730, p. 1840, §§1-5.)
AL Code § 45-26-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 1|Section 45-26-242.01 - Expense Allowance and Salary of Revenue Commissioner; Salary Increases.

Section 45-26-242.01Expense allowance and salary of revenue commissioner; salary increases. (a) Effective on July 1, 2020, the revenue commissioner shall receive an annual expense allowance of sixteen thousand dollars ($16,000) per year payable in equal monthly installments from the general fund of the county until September 30, 2021. The expense allowance shall be in addition to all other compensation and benefits granted the revenue commissioner and may be treated as compensation for retirement purposes. Effective October 1, 2021, the expense allowance provided by this subsection shall be repealed. (b) Effective on October 1, 2021, the revenue commissioner shall receive a base annual salary of ninety-five thousand dollars ($95,000) per year payable in equal monthly installments as provided by law, plus any additional compensation provided by general law pursuant to subdivision (3) of Section 11-2A-3. The salary provided by this subsection shall supersede any salary, expense allowance, or other compensation provided to the revenue commissioner prior to July 1, 2020. (c) Notwithstanding any other law, in addition to any other compensation provided to the revenue commissioner, the revenue commissioner shall continue after July 1, 2020, to receive any cost-of-living or other salary increases granted to county employees or elected officials in the county and as approved by the county commission or any salary increases as otherwise granted and approved by the county commission. (Act 2020-37, §§2, 4; Act 2020-38, §§2, 4.)
AL Code § 45-26-242.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 2|Section 45-26-242.20 - License Division Created.

Section 45-26-242.20License division created. Effective July 1, 2020, there is created within the Revenue Commissioner's Office of Elmore County a license division which shall issue all licenses, including driver licenses, issued through the judge of probate's office prior to July 1, 2020, except marriage licenses. Effective July 1, 2020, the judge of probate shall be relieved of these duties. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except for stationery forms and supplies that are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide clerks and other assistants for the revenue commissioner as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The number and compensation of the clerks and other assistants shall be subject to the approval of the county commission. The compensation of the clerks and assistants shall be paid out of the general fund of the county in the same manner as other county employees are paid. (Act 93-702, p. 1345, §1; §45-26-81.40; amended and renumbered by Act 2020-37, §1 and Act 2020-38, §1.)
AL Code § 45-26-242.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 2|Section 45-26-242.21 - Assessment and Collection of Taxes.

Section 45-26-242.21Assessment and collection of taxes. The revenue commissioner shall perform all duties relating to the assessment and collection of ad valorem taxes, registration, and issuance of decals related to manufactured homes as required by Act 91-694, including those subject to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section 40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county. The revenue commissioner shall perform all duties and responsibilities relating to the assessment and collection of taxes on motor vehicles and manufactured homes. The revenue commissioner shall receive the commissions and fees for performing these functions and these fees and commissions shall be remitted to the county general fund. Reporting and remitting of the collections of these fees shall be made by the revenue commissioner or as otherwise required by statute. (Act 93-702, p. 1345, §2; §45-26-81.41; amended and renumbered by Act 2020-37, §1 and Act 2020-38, §1.)
AL Code § 45-26-242.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 2|Section 45-26-242.22 - License Records.

Section 45-26-242.22License records. The revenue commissioner shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. The revenue commissioner shall report to the Comptroller at the same time and in the same manner that the judges of probate are required to do under the general law. All unissued licenses and stubs or duplicates or carbon copies of licenses issued shall be accounted for in the same manner that judges of probate are required to account for by law. (Act 93-702, p. 1345, §3; §45-26-81.42; amended and renumbered by Act 2020-37, §1 and Act 2020-38, §1.)
AL Code § 45-26-242.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 2|Section 45-26-242.23 - Collection and Disposition of Fees.

Section 45-26-242.23Collection and disposition of fees. Except as provided in this subpart, the revenue commissioner may charge and collect the same fees that are provided for by law. All fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake or fact of law shall be made under the conditions and in the manner prescribed by law. (Act 93-702, p. 1345, §4; §45-26-81.43; amended and renumbered by Act 2020-37, §1 and Act 2020-38, §1.)
AL Code § 45-26-242.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 2|Section 45-26-242.24 - Payment of Ad Valorem Vehicle Tax Prerequisite to Issuance of License or Transfer; Certificate of Assessment.

Section 45-26-242.24Payment of ad valorem vehicle tax prerequisite to issuance of license or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due on motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt from the revenue commissioner. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation purposes to the revenue commissioner who shall issue a certificate of assessment on a form prescribed by the state Department of Revenue, shall collect the taxes shown on the certificate, and shall make a duplicate of the tax receipt and keep the same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this subpart. (Act 93-702, p. 1345, §5; §45-26-81.44; amended and renumbered by Act 2020-37, §1 and Act 2020-38, §1.)
AL Code § 45-26-242.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 2|Section 45-26-242.25 - Vehicle Information Required for Assessment.

Section 45-26-242.25Vehicle information required for assessment.  Before any vehicle can be assessed, the revenue commissioner shall be furnished the tag number presently on the vehicle unless the vehicle is new, in which case the revenue commissioner shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from another state which provided that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the revenue commissioner shall be furnished a bona fide certificate of title properly assigned which shows when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If the tag number, bill of sale, or certificate of title is not furnished, the vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. Those motor vehicles brought into the state during any tax year and new motor vehicles for which licenses have never been issued that have been sold from the stock of a dealer during any tax year shall be subject to taxation as if they had been held or owned in the state on the first day of October. (Act 93-702, p. 1345, §6; §45-26-81.45; amended and renumbered by Act 2020-37, §1 and Act 2020-38, §1.)
AL Code § 45-26-242.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 2|Section 45-26-242.26 - Renewal of License by Mail; Mail Order Fee.

Section 45-26-242.26Renewal of license by mail; mail order fee. 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. (Act 93-702, p. 1345, §7; §45-26-81.46; amended and renumbered by Act 2020-37, §1 and Act 2020-38, §1.)
AL Code § 45-26-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1992 Tax.|Section 45-26-244 - Applicability.

Section 45-26-244Applicability. This subpart shall only apply to Elmore County. (Act 92-508, p. 990, §1.)
AL Code § 45-26-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1992 Tax.|Section 45-26-244.01 - Definitions.

Section 45-26-244.01Definitions. As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 92-508, p. 990, §2.)
AL Code § 45-26-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1992 Tax.|Section 45-26-244.02 - Levy of Tax.

Section 45-26-244.02Levy of tax. (a) The County Commission of Elmore County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts. (b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing, or manufacturing tangible personal property or used in connection therewith, machinery or equipment 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. (Act 92-508, p. 990, §3.)
AL Code § 45-26-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1992 Tax.|Section 45-26-244.03 - Payment of Tax.

Section 45-26-244.03Payment of tax. The tax levied by this subpart shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied by this subpart may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the department under this section shall be available for inspection by the county commission, or its designee. (Act 92-508, p. 990, §4.)