reglab/housing_qa huggingface dataset:
AL Code § 45-39-245.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1949 Tax.|Section 45-39-245.07 - Distribution of Funds.

Section 45-39-245.07Distribution of funds.  (a) In the event the provisions of subsection (a) of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, the Judge of Probate of Lauderdale County shall at monthly intervals pay over any monies collected by him or her from such taxes, less his or her expense and compensation as hereinbefore provided, to the Lauderdale County Board of Education, and the City Board of Education in the same proportions as the school funds allocated by the State of Alabama to Lauderdale County, and the City of Florence, are now or may hereafter be divided. (b) In the event the alternative methods prescribed by subsection (b) of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, it shall be the duty of the Comptroller in his or her official capacity to issue his or her warrant each month in collective total amount equal to the total amount certified and paid into the State Treasury by the Commissioner of Revenue during the month immediately preceding under this subpart payable to the Custodian of Public School Funds, Lauderdale County, Alabama, who shall forthwith pay over such funds to the Lauderdale County Board of Education and the Florence City Board of Education in the same proportions as the school funds allocated by the State of Alabama to Lauderdale County and the City of Florence are now or may be hereafter divided. (Acts 1949, No. 296, p. 426, §8; Acts 1959, No. 470, p. 1165, §6; Acts 1975, No. 548, p. 1204, §6.)
AL Code § 45-39-245.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1949 Tax.|Section 45-39-245.08 - Taxes in Addition to Other Licenses and Taxes.

Section 45-39-245.08Taxes in addition to other licenses and taxes. Taxes hereby imposed applicable to Lauderdale County outside of the limits of the City of Florence, shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable hereunder in Lauderdale County, outside the limits of the City of Florence, and taxes hereby imposed applicable to the City of Florence shall be in to engage in any business taxable hereunder in the City of Florence. (Acts 1949, No. 296, p. 426, §9.)
AL Code § 45-39-245.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1949 Tax.|Section 45-39-245.09 - Provisions Governing Time and Manner of Collection.

Section 45-39-245.09Provisions governing time and manner of collection. In event the taxes herein levied are being collected by and paid to the Judge of Probate of Lauderdale County under this subpart, the taxes herein levied shall be due and collectible at the times and manner and as set out in the aforesaid Act 100 of the 1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940, and amendments thereto, and all of the methods and provisions given to the State of Alabama as to the collection of the taxes under the provisions of the aforesaid Act 100 of the 1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940, and amendments thereto, are given hereby to Lauderdale County and the City of Florence as to the taxes hereby levied. (Acts 1949, No. 296, p. 426, §10; Acts 1959, No. 470, p. 1165, §7; Acts 1975, No. 548, p. 1204, §7.)
AL Code § 45-39-245.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1949 Tax.|Section 45-39-245.10 - Use of Funds - Outside City of Florence.

Section 45-39-245.10Use of funds - Outside City of Florence. All revenues arising from the taxes hereby levied applicable to Lauderdale County outside the city limits of the City of Florence shall be used exclusively for public school purposes and solely for capital outlay, construction, and maintenance of the county public schools in Lauderdale County, provided, however, that in the event the Governor restricts allotments of educational appropriations made by the Legislature to prevent an overdraft or deficiency in any fiscal year for which appropriations are made by prorating the available educational revenues among the various departments, boards, bureaus, commissions, agencies, offices, and institutions of the state, the revenues from the taxes hereby levied applicable to Lauderdale County outside the city limits of the City of Florence, in the discretion of the County Board of Education of Lauderdale County, may also be used in such fiscal year for general educational purposes, including the payment of teachers’ salaries, other current school expenses, and the costs of school transportation; subject, however, to all pledges of the revenues from the taxes heretofore or hereafter made to warrants or other obligations of the County Board of Education of Lauderdale County. (Acts 1949, No. 296, p. 426, §11; Act 79-514, p. 927, §1.)
AL Code § 45-39-245.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1949 Tax.|Section 45-39-245.11 - Use of Funds - City of Florence.

Section 45-39-245.11Use of funds - City of Florence. All revenues arising from the taxes hereby levied applicable to the City of Florence in Lauderdale County shall be used exclusively for public school purposes in the City of Florence, including capital outlay, construction, and maintenance of city public schools and the payment of teachers’ salaries and other current school expenses, including the costs of school transportation; subject, however, to all pledges of the revenues from the taxes heretofore or hereafter made to warrants or other obligations of the City Board of Education of the City of Florence. (Acts 1949, No. 296, p. 426, §12; Acts 1959, No. 470, p. 1165, §8; Act 79-514, p. 927, §2.)
AL Code § 45-39-245.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1949 Tax.|Section 45-39-245.12 - Reporting Requirements.

Section 45-39-245.12Reporting requirements. Each taxpayer may comply with this subpart by filing with the Judge of Probate of Lauderdale County, Alabama, a copy of the report made by him or her to the Commissioner of Revenue of the State of Alabama, and paying to the judge of probate the tax due according to the report computed according to the percentages levied by this subpart, without making other reports or payments. (Acts 1949, No. 296, p. 426, §13.)
AL Code § 45-39-245.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2007 Tax.|Section 45-39-245.42 - Authorization of Levy of Use Tax.

Section 45-39-245.42Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by the governing body of the county pursuant to Section 45-39-245.48, on the storage, use, or other consumption in the county of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State Department of Conservation and Natural Resources, but if and only if: (1) Such property is purchased at retail, on or after the effective date of such tax, for storage, use, or other consumption in the county on or after the effective date of such tax, and (2) The storage, use, or other consumption of such property is subject to taxation by the state at the rate fixed under and pursuant to subsection (a) of Section 40-23-61. (b) There are exempted from this section, and from the tax authorized to be imposed by this section, the storage, use, or other consumption of property the storage, use, or other consumption of which is presently exempted under the state use tax statutes from the state use tax. Subject to those exemptions, every person storing or using or otherwise consuming in the county tangible personal property purchased at retail on or after the effective date of such tax shall, to the extent provided hereinabove, be liable for the tax authorized to be imposed by this section, and such liability shall not be extinguished until the tax has been paid by such person. (c) Nothing in this subpart shall be construed to apply the tax authorized in this section to any property, or any storage, use, or other consumption of property, that is subject to taxation by the state pursuant to Section 40-23-61 other than subsection (a) of Section 40-23-61, or pursuant to Article 3, commencing with Section 45-23-100, of Chapter 23 of Title 40. (Act 2007-352, p. 625, §3.)
AL Code § 45-39-245.44 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2007 Tax.|Section 45-39-245.44 - Collection of Taxes.

Section 45-39-245.44Collection of taxes. (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected, pursuant to, and in accordance with, applicable provisions of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body shall have the same rights, remedies, power, and authority, including the right to adopt and implement the same procedures, as would be available to the State Department of Revenue if the taxes herein authorized were being administered, enforced, and collected by the State Department of Revenue. The governing body may retain, as its fee for the cost of collecting all such taxes, an amount not to exceed three percent of the proceeds of all such taxes, or the county's actual cost of collection, whichever of the foregoing is less. (b) With respect to the taxes herein authorized to be levied by it, the county shall be deemed to be a self-administered county, as that term is defined in Section 40-2A-3. (Act 2007-352, p. 625, §5.)
AL Code § 45-39-245.45 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2007 Tax.|Section 45-39-245.45 - Enforcement; Civil Suit; Taxes a Lien.

Section 45-39-245.45Enforcement; civil suit; taxes a lien. The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this 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 the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein authorized to be levied. The governing body of the county shall have full authority to employ special counsel as it deems necessary from time to time to enforce collection of the taxes authorized to be levied by this subpart and otherwise to enforce this subpart, including the institution, prosecution, and defense of any litigation involving this subpart; and the governing body shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder. (Act 2007-352, p. 625, §6.)
AL Code § 45-39-244.46 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2007 Tax.|Section 45-39-244.46 - Applicability of State Sales and Use Tax Statutes.

Section 45-39-244.46Applicability of state sales and use tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart, when applied to the sales taxes authorized to be levied in Section 45-39-245.41, shall apply to the sales taxes authorized to be levied in Section 45-39-245.41; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports, or otherwise to comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart, when applied to the use taxes authorized to be levied in Section 45-39-245.42, shall apply to the use taxes authorized to be levied in Section 45-39-245.42. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein authorized to be levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 2007-352, p. 625, §7.)
AL Code § 45-39-245.47 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2007 Tax.|Section 45-39-245.47 - Use of Proceeds.

Section 45-39-245.47Use of proceeds. The entire proceeds derived by the county from the taxes herein authorized to be levied, including any income derived from the investment of such proceeds, shall be paid over and deposited, promptly upon receipt thereof, into a separate and distinct fund or account of the county, which shall be accounted for as other county funds. The governing body of the county shall cause all such proceeds, less the cost of collection provided for in Section 45-39-245.44, and any other expenses that may be lawfully payable by such governing body out of such proceeds, to be transferred and deposited, not more than 30 days after receipt thereof by the county, into the Shoals Economic Development Fund; and such proceeds shall thereafter be applied and used by the committee and the authority only for the purposes, and otherwise in compliance with all the requirements, specified, or to be specified, in Subpart 2, commencing with Section 45-17-91.20, of Part 2 of Article 9 of Chapter 17 of this title. (Act 2007-352, p. 625, §8.)
AL Code § 45-39-245.49 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2007 Tax.|Section 45-39-245.49 - No Abatement of Taxes.

Section 45-39-245.49No abatement of taxes. Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental or other public body pursuant to the provisions of Chapter 9B of Title 40. (Act 2007-352, p. 625, §10.)
AL Code § 45-40-83 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 8 - Courts.|Division 4 - Probate Court.|Division 1 - Compensation.|Section 45-40-83 - Salary.

Section 45-40-83Salary. (a) This section shall apply only to Lawrence County. (b) Effective April 1, 2000, any Judge of Probate of Lawrence County who has served continuously as Judge of Probate of Lawrence County for a period of 20 years or more shall be entitled to receive as his or her compensation an amount equal to 60 percent of the total amount of compensation paid the presiding circuit judge of the Thirty-sixth Judicial Circuit. The compensation shall be payable in equal monthly installments from the General Fund of Lawrence County. (Act 2000-147, p. 213, §§1, 2.)
AL Code § 45-40-83.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 8 - Courts.|Division 4 - Probate Court.|Division 2 - Fees.|Section 45-40-83.20 - Recording Fee.

Section 45-40-83.20Recording fee. (a) A recording fee of two dollars ($2) shall be collected by the judge of probate for each real property instrument and each personal property instrument filed for record in the office of the judge of probate. The county commission may, upon the adoption of a resolution, levy a recording fee upon any other type of instrument or document filed for record in the office of the judge of probate. This fee shall be collected by the judge of probate. No instrument subject to a fee imposed by this section shall be recorded in the office of the judge of probate unless the recording fee is paid. The recording fee shall be in addition to all other fees, taxes, or charges required by law. All recording fees collected shall be deposited into the county treasury to the credit of the office of the judge of probate to be expended by the judge of probate at his or her discretion for the improvement of the equipment and operations of the office, travel expenses related to probate office business, salary supplements for employees of the office, and commercial advertising costs of informing the public regarding the operation of the office. (b) This section shall be supplemental to Section 12-19-90, and any other statutes prescribing recording fees for documents filed in the office of the judge of probate. (Act 92-168, p. 278, §§1, 2.)
AL Code § 45-40-83.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 8 - Courts.|Division 4 - Probate Court.|Division 2 - Fees.|Section 45-40-83.21 - Additional Recording Fee.

Section 45-40-83.21Additional recording fee. (a) Pursuant to the authority granted by Amendment 321 to the Constitution of Alabama of 1901 and subsection (d) of Section 12-19-90, in Lawrence County, a recording fee of four dollars ($4) shall be paid to the judge of probate and collected by the judge of probate, with respect to each instrument that may be filed for record in the office of the judge of probate. No such instrument shall be received for record in the office of the judge of probate unless the recording fee of four dollars ($4) is paid. The recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any instrument in the probate office. All recording fees so collected shall be deposited by the judge of probate to any bank in Lawrence County and spent by the judge of probate at his or her discretion for the purchase or lease of additional equipment and for the general operation of the office of the judge of probate. (b) The fees collected under this section shall be controlled by the sole discretion of the judge of probate and shall be audited by the Department of Examiners of Public Accounts. (Act 2003-250, p. 618, §§1-3.)
AL Code § 45-40-231 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 1 - Employment.|Section 45-40-231 - Clerk.

Section 45-40-231Clerk. The Sheriff of Lawrence County is hereby authorized to employ a clerk to perform the clerical duties of the sheriff’s office. Such clerk shall receive a monthly salary of not less then four hundred seventy-five dollars ($475) nor more than eight hundred dollars ($800), the exact amount to be determined by the County Commission of Lawrence County, to be paid from the public highway and traffic fund of the county treasury or such other funds of the county as may be available for such purposes. (Acts 1978, No. 700, p. 1009, §1; Act 79-397, p. 618, §1.)
AL Code § 45-40-231.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 1 - Employment.|Section 45-40-231.01 - Deputies.

Section 45-40-231.01Deputies. (a) The County Commission of Lawrence County is hereby authorized to allow the sheriff of the county to appoint a chief deputy and as many other deputies as are needed in the discretion of the county commission. (b) Compensation of each deputy appointed pursuant to this section shall be fixed by the Lawrence County Commission and shall be paid in equal monthly installments out of the General Fund of Lawrence County. (Act 79-85, p. 110, §§1, 2.)
AL Code § 45-40-231.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Retirement.|Section 45-40-231.20 - Receipt of Badge and Pistol Upon Retirement.

Section 45-40-231.20Receipt of badge and pistol upon retirement. Any individual employed by the Lawrence County Sheriff’s Office as a law enforcement officer for a period of 10 years or more who retires from the department in good standing may receive from the sheriff, at his or her discretion, without cost, a retired badge and a pistol, provided the pistol is furnished by the department. (Act 2011-321, p. 595, §1.)
AL Code § 45-40-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 23 - Sheriff.|Part 4 - Jails.|Division 1 - Feeding Prisoners.|Section 45-40-233 - Allowances for Feeding Prisoners.

Section 45-40-233Allowances for feeding prisoners. (a) In Lawrence County the sheriff shall be entitled to keep and retain the allowances payable by the state, counties, or municipalities for feeding prisoners. (b) This section shall be retroactive to January 1, 1983, and all actions taken by the Sheriff of Lawrence County in accordance with this section are ratified, validated, and confirmed. (Act 84-482, p. 1102, §§1, 2.)