reglab/housing_qa huggingface dataset:
AL Code § 45-46-242.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-46-242.24 - Collections and Enforcement.

Section 45-46-242.24Collections and enforcement. The tax levied by this subpart shall constitute a debt due Marengo County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department, or other entity, shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Marengo County.  (Act 2004-287, p. 402, § 6.)
AL Code § 45-46-242.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-46-242.25 - Application of State Statutes.

Section 45-46-242.25Application of state statutes. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. The State Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, and to the administration and enforcement of this subpart, are incorporated by reference and made a part of this subpart as if fully set forth herein.  (Act 2004-287, p. 402, § 7.)
AL Code § 45-46-242.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-46-242.26 - Charge for Collection; Disposition of Funds.

Section 45-46-242.26Charge for collection; disposition of funds. The department, or other entity, shall charge Marengo County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner, or other entity, and the Marengo County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department or other entity on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Marengo County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer of Marengo County in an amount equal to the certified amount which shall be paid into the county general fund. The proceeds of the tax levied pursuant to this subpart shall be distributed on a periodic basis to be determined by the county commission, but not less than annually, as follows: (1) Seventeen percent shall be distributed to the three school systems in the county, payable to the City of Demopolis Board of Education, the City of Linden Board of Education, and the Marengo County Board of Education. Each board of education or school system shall receive a percentage of the disbursement or payment with the percentage being calculated based on the average enrollment for the preceding year for the combined three school systems. (2) One and one-half percent shall be distributed to the volunteer fire and rescue squads, to be equally divided between the volunteer fire departments and the volunteer rescue squads within the county. (3) Sixteen and one-half percent shall be distributed to the incorporated municipalities within the county based on the population of each municipality as it relates to the total population of all municipalities. (4) Seventeen percent, but not greater or less than the amounts ordered under the judgment set out in Civil Action No. CV-2002-067, shall be distributed pursuant to the order to address the medical needs, health, and welfare obligations imposed on the county by Article 10, commencing with Section 22-21-290, of Chapter 21, Title 22. (5) Forty-eight percent shall be retained by the county commission for its use for the benefit of the county and its residents through the general fund through renovation and maintenance of county buildings and facilities, and through the repair and improvement of the county road systems.  (Act 2004-287, p. 402, § 8.)
AL Code § 45-47-231 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 1 - Employees.|Section 45-47-231 - Deputies; Communications Operators; Jailers.

Section 45-47-231Deputies; communications operators; jailers. In Marion County, the sheriff is hereby authorized to appoint the following employees: A total of six deputy sheriffs; a total of four communications operators; and a total of four jailers. The minimum salaries of the employees shall be set at the same amount they are receiving on May 6, 1980. The county commission shall provide for the payment of the salaries out of the general fund of the county.  (Act 80-375, p. 496, § 1.)
AL Code § 45-47-231.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.20 - Definitions.

Section 45-47-231.20Definitions. As used in this subpart, unless the context clearly requires a different meaning, the following terms shall have the following meanings: (1) APPOINTMENT AUTHORITY. In the case of employees in the offices of the elected officials of the county or of a municipality, the elected officials, and, in the case of all other county or municipal employees, the county or municipal governing body, or the board or other agency supervising their work. (2) BOARD. The merit system board created by this subpart. (3) COUNTY. Marion County. (4) EMPLOYEE. Any law enforcement officer, full-time fireman, radio operator, jailer, and law enforcement support personnel, not excepted by Section 45-47-231.23, who is employed in the service of Marion County or any municipality of Marion County or any board, agency, or instrumentality thereof. (5) MERIT EMPLOYEE. Any employee who shall have completed one year of probationary employment. (6) MUNICIPALITY. Any municipality in Marion County.  (Act 80-88, p. 111, § 2.)
AL Code § 45-47-231.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.21 - Applicability.

Section 45-47-231.21Applicability. This subpart shall apply to all law enforcement officials and employees in the service of the county or any board, agency, or instrumentality thereof except: (1) Persons holding elective offices. (2) Members of appointive boards, commissions, and committees. (3) Persons whose employment is subject to the approval of the United States government or any agency thereof.  (Act 80-88, p. 111, § 3.)
AL Code § 45-47-231.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.22 - Merit System Rules and Regulations.

Section 45-47-231.22Merit system rules and regulations. All employees to whom this subpart applies shall be governed by merit system rules and regulations governing dismissals, suspensions, layoffs, and terminations prescribed in this subpart, administered by the merit system board, the creation of which is provided for in Section 45-47-231.23. Presently employed persons shall remain in their respective employments during good behavior; but nothing herein shall be construed to prevent or preclude the removal of such an employee for cause in the manner hereinafter provided and such employees shall be subject to all the provisions of this subpart.  (Act 80-88, p. 111, § 4.)
AL Code § 45-47-231.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.23 - Merit System Board.

Section 45-47-231.23Merit System Board. (a) There is hereby created the Merit System Board of Marion County, Alabama, which shall become effective on March 11, 1980, and shall be composed of three members: (1) One member shall be appointed by the Marion County Commission. (2) One member shall be appointed by Marion County Lodge Number 32 of the Fraternal Order of Police. (3) One member shall be appointed jointly by the municipalities of Marion County. (b) Original appointees shall serve for terms of one, two, and four years, assignment of terms to be determined by drawing lots. Thereafter, all appointees shall serve for a period of four years. No person shall be appointed to the board unless he or she is a resident and qualified elector of Marion County and over the age of 21 years. (c) Members of the board shall take the constitutional oath of office, which shall be filed in the office of the judge of probate. Vacancies on the board shall be filled for the unexpired term of the vacant position in the same manner as original appointments. The members of the board shall elect a chair and secretary from among their members. Any member of the board who becomes a candidate for, or is elected or appointed to another public office of profit, shall vacate his or her office as a member of the board. No board member shall be an elected official, appointed employee, or employee of the county or any municipal government.  (Act 80-88, p. 111, § 5.)
AL Code § 45-47-231.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.24 - Compensation of Board Members.

Section 45-47-231.24Compensation of board members. Each member of the board shall be paid ten dollars ($10) per month.  (Act 80-88, p. 111, § 6.)
AL Code § 45-47-231.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.25 - Meetings.

Section 45-47-231.25Meetings. 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 Marion County Courthouse. The board may prescribe rules governing its procedure provided such rules are not inconsistent with this subpart.  (Act 80-88, p. 111, § 7.)
AL Code § 45-47-231.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.26 - Recordkeeping.

Section 45-47-231.26Recordkeeping. 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 80-88, p. 111, § 8.)
AL Code § 45-47-231.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.27 - Equipment, Personnel, Etc.

Section 45-47-231.27Equipment, personnel, etc. The governing body of Marion County shall provide the board with materials and secretarial help when needed during meetings and shall assign an area from time to time for the board meetings. It shall also provide filing cabinets and storage space for the board.  (Act 80-88, p. 111, § 9.)
AL Code § 45-47-231.28 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.28 - Funding.

Section 45-47-231.28Funding. The compensation to each board member and all other expenses of the board arising under this subpart 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. At the end of the county's fiscal year, the board shall prorate the total sum which it has expended for the purposes of this subpart between the county and the municipalities subject to this subpart, charging each with such part of the total sum so expended as the total number of officers or employees of such county or municipality who were subject to this subpart on the last day of the county's fiscal year bears to the total number of officers or employees of the county and municipalities subject to this subpart on such last day of the county's fiscal year. The sum so arrived at by the county as the proper contribution of each shall be certified to the chair of the board and when approved by him or her in writing, shall become a liability of the county or respective municipality, and shall be paid immediately to the county. In the event any contribution levied hereunder shall not be paid within 30 days after approval by the board chair, the county may bring suit therefor in any court of competent jurisdiction and any judgment so recovered shall be satisfied from any funds in such treasury or funds against which such contribution levy lies. In the event the salaries of employees of the county or municipalities are paid in part from different treasuries or different funds in the same treasury, the liability for this contribution shall accrue against such various treasuries or funds in the same proportion as the salaries of the employees of the county or municipality are paid therefrom.  (Act 80-88, p. 111, § 10.)
AL Code § 45-47-231.29 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.29 - Probationary Appointments.

Section 45-47-231.29Probationary appointments. All appointments of employees to which this subpart applies, other than temporary appointments, shall be probationary for one year from the date of appointment. A probationary employee may be discharged by the sheriff or a governmental entity at their pleasure at any time before the expiration of one year from his or her appointment. After he or she shall have served for one year in the position to which he or she was appointed or employed, such employee shall become a merit employee.  (Act 80-88, p. 111, § 11.)
AL Code § 45-47-231.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.30 - Deputy Sheriff; Chief of Police.

Section 45-47-231.30Deputy sheriff; chief of police. Whenever a new sheriff is elected or appointed, he or she may appoint any person as his or her chief deputy sheriff, provided such person meets the minimum standards for law enforcement officers as prescribed by the general laws of the state. The person holding the position of chief deputy sheriff immediately preceding such appointment of a chief deputy may be reduced in rank. Whenever a new municipal administration is elected or appointed, they may appoint any person as chief of police, provided such person meets the minimum standards for law enforcement officers as prescribed by the general laws of the state; and the person holding the position of chief of police may be reduced in rank.  (Act 80-88, p. 111, § 12.)
AL Code § 45-47-231.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.31 - Suspension of Merit Employees.

Section 45-47-231.31Suspension of merit employees. The appointing authority shall have authority to suspend, without pay, a merit employee for any personal misconduct, or fact, affecting or concerning his or her fitness or ability to perform his or her duties in the public interest. In the event a merit employee is suspended without pay for more than 10 days in any one year, he or she shall be entitled to a public hearing by the board upon written demand filed within five days from the date of the order of suspension. If, after hearing, the board determines that the action of the appointing authority was not with good cause, the suspension shall be revoked.  (Act 80-88, p. 111, § 13.)
AL Code § 45-47-231.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.33 - Political Activities.

Section 45-47-231.33Political activities. No employee shall make, solicit, or receive any assessment, donation, subscription, or contribution for any political purpose whatsoever, or be a member of a committee or an officer of a political party, or take any part in its management or affairs except to exercise his or her right as a citizen to express his or her opinion and cast his or her vote; no employee shall assist any candidate for nomination or election to public office, or make any public statement in support of or against any such candidate, or participate in any general or primary election; and no employee shall receive any appointment or advancement as a reward for his or her support of a candidate for office or a political party; nor shall he or she be dismissed, suspended, or reduced in rank or pay as punishment for his or her failure to support any candidate for political office.  (Act 80-88, p. 111, § 15.)
AL Code § 45-47-231.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.34 - Violations.

Section 45-47-231.34Violations. 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.  (Act 80-88, p. 111, § 16.)
AL Code § 45-47-231.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 23 - Sheriff.|Part 2 - Employees.|Division 2 - Merit System.|Section 45-47-231.35 - Effective Date.

Section 45-47-231.35Effective date. All employees to which this subpart applies shall be covered by the merit system by March 11, 1980.  (Act 80-88, p. 111, § 17.)
AL Code § 45-47-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 1 - Budgetary Operations.|Section 45-47-242 - Merger of Operations.

Section 45-47-242Merger of operations. (a)(1) The Tax Assessor of Marion County is hereby authorized to take the necessary action to merge the budgetary operations and functions of his or her office. Hereafter, the office shall be financed on a pro rata share basis from the proceeds of state, county, and municipal ad valorem taxes collected in the county. Provided, however, state pro rata cost participation shall be limited to all of the following: a. Officials' salaries in accordance with Section 40-6A-2. b. The cost of appraisal and mapping functions. (2) This section is not intended to affect any other county office. (b) The provisions of this section are supplemental. It shall be construed in pari materia with other laws regulating the tax assessor's office in Marion County; however, those laws or parts of laws which are in direct conflict or inconsistent herewith are hereby repealed. (Act 88-892, 1st Sp. Sess., p. 446, §§ 1, 2.)
AL Code § 45-47-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Automotive.|Section 45-47-244 - Authorization to Levy Tax; Collection; Disposition Of

Section 45-47-244Authorization to levy tax; collection; disposition of (a) The Marion County Commission is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law and to collect as herein provided, a privilege or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed with the Marion County Judge of Probate and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the purchase price. (b) The Marion County Commission is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, an excise or use tax on the storage, use, or other consumption in the county of any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the Marion County Judge of Probate and purchased other than at wholesale outside the state for storage, use, or other consumption in Marion County, a tax in an amount equal to one and one-half percent of the purchase price. (c) Where any used automotive vehicle, truck trailer, semitrailer, or house trailer is taken in trade or in a series of trades as a credit or part payment on the sale of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer, the taxes authorized to be levied by this section shall be paid on the net difference, that is, the price of the new or used vehicle or trailer sold less the credit for the used vehicle or trailer taken in trade. (d) The taxes authorized to be levied by this section shall be collected by the Marion County Tax Collector at the same time and in the same manner as the tax levied by Sections 40-23-101 and 40-23-102, and shall be subject to all the same definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts; provided, however, the tax collector shall not be entitled to receive additional compensation for collection of the tax authorized herein. (e) The revenue collected by the tax collector pursuant to this section shall be deposited in a special fund of Marion County to be used for establishing and maintaining a Marion County water system. (Act 88-397, p. 586, §§ 1-5.)