reglab/housing_qa huggingface dataset:
AL Code § 45-25-92.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 9 - Economic and Industrial Development and Tourism.|Part 3 - Industrial Development.|Division 1|Section 45-25-92.01 - Industrial Development Authority - Meetings.

Section 45-25-92.01Industrial Development Authority - Meetings. The authority shall hold an organizational meeting within 30 days after the appointment of all its members and shall elect a chair and vice chair from among its members. Such officers shall serve for such term as the authority by rule or regulation may prescribe. After the organizational meeting, the authority shall meet at the time and place designated in the call. The chair or a majority of its members may call a meeting of the authority, and at least four meetings shall be held annually. The chair shall preside at each meeting of the authority. In his or her absence, the vice chair shall preside. A majority of the members of the authority shall constitute a quorum. Members of the authority shall receive no compensation for their services, but they shall be entitled to reimbursement for their actual and necessary expense incurred in the performance of their official duties. (Act 79-403, p. 623, §2.)
AL Code § 45-25-92.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 9 - Economic and Industrial Development and Tourism.|Part 3 - Industrial Development.|Division 1|Section 45-25-92.02 - Industrial Development Authority - Instrumentality.

Section 45-25-92.02Industrial Development Authority - Instrumentality. Upon the organization of the Industrial Development Authority of DeKalb County, the authority shall be constituted an instrumentality for the exercise of public and essential government functions and the exercise of the powers conferred by this part, and the development of the county shall be deemed to be an essential governmental function of the county. (Act 79-403, p. 623, §3.)
AL Code § 45-25-92.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 9 - Economic and Industrial Development and Tourism.|Part 3 - Industrial Development.|Division 1|Section 45-25-92.03 - Industrial Development Authority - Officers; Personnel.

Section 45-25-92.03Industrial Development Authority - Officers; personnel. The authority is empowered to employ an executive director who shall be its chief executive officer, and a treasurer to serve at the pleasure of the authority. The executive director and treasurer shall each be bonded for the faithful performance of their duties before each enters upon the discharge thereof. The authority is empowered further to employ a secretary who shall serve as the chief administration officer of the authority. This secretary may serve at the discretion of the authority as a full-time or part-time employee. The authority shall fix the salaries of the executive director, treasurer, and secretary. The executive director shall have authority to employ clerical and other assistants subject to the approval of the authority. (Act 79-403, p. 623, §4.)
AL Code § 45-25-92.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 9 - Economic and Industrial Development and Tourism.|Part 3 - Industrial Development.|Division 1|Section 45-25-92.04 - Industrial Development Authority - Powers.

Section 45-25-92.04Industrial Development Authority - Powers. The authority or its agents or employees may do the following: (1) Investigate, study, and engage in basic research relative to the natural resources of land, water, minerals, and people in the county and apply its findings in efforts to promote a sound and balanced agricultural, industrial, and economic development of the county. (2) Cooperate with municipal, regional, state, or federal planning or other industrial development authorities. (3) Publicize and advertise the industrial, commercial, and agricultural resources and opportunities in the county. (4) Collect, compile, and distribute literature concerning the facilities, advantages, and attractions of the county, the educational, historic, recreational, and scenic places of interest within the county, and the air, water, and highway transportation facilities. (5) Contract with other agencies, individuals, or corporations to promote the purposes of this part, and expressly to contract with any municipality in the county, not having an industrial development board, to act as the development agency for such municipality, and as such agency to exercise all powers granted to municipal development agencies under the general laws of the state.  (6) Enter upon any land in the county, with the consent of the owner, and make examinations and surveys and place and maintain necessary monuments and markings thereon. (7) Accept gifts, grants, bequests, or devises. (8) Acquire land for industrial park development and construct buildings for lease, for industrial development only. (Act 79-403, p. 623, §5.)
AL Code § 45-25-92.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 9 - Economic and Industrial Development and Tourism.|Part 3 - Industrial Development.|Division 1|Section 45-25-92.05 - Industrial Development Authority - Office.

Section 45-25-92.05Industrial Development Authority - Office. The authority may establish and maintain an office at the county courthouse complex if space is available or at some other suitable place within the county. The cost of securing, furnishing, equipping, lighting, heating, and maintaining such office shall be a lawful charge against any funds appropriated for the use of the authority. (Act 79-403, p. 623, §6.)
AL Code § 45-25-92.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 9 - Economic and Industrial Development and Tourism.|Part 3 - Industrial Development.|Division 1|Section 45-25-92.06 - Industrial Development Authority - Funding.

Section 45-25-92.06Industrial Development Authority - Funding. Forty percent of the cost of operation of the authority shall be paid by the county and the remaining cost shall be paid by the aforementioned cities and towns. On or before January 15 of each year, the authority shall certify to the appropriate official of each city and town what the proportionate amount of the funding of the authority shall be for the city or town, such amount to be based on the ratio of the population of the city or town to the total population of the county. Each city or town shall remit its proportionate amount on or before March 1 of each year. The authority shall then deposit such monies in a special fund in the county treasury to the credit of the authority. All other funds otherwise coming into the hands of the authority shall likewise be deposited in such fund. The ordinary and necessary operating expenses of the authority, including the expenses of its members and the salaries and expenses of employees of the authority shall be paid out of authority funds. The authority shall be audited as are other state and county agencies by the Department of Examiners of Public Accounts. (Act 79-403, p. 623, §7.)
AL Code § 45-25-92.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 9 - Economic and Industrial Development and Tourism.|Part 3 - Industrial Development.|Division 2|Section 45-25-92.30 - Jackson/dekalb Counties Industrial Development Authority.

Section 45-25-92.30Jackson/DeKalb Counties Industrial Development Authority. (a) There is established the Jackson/DeKalb Counties Industrial Development Authority. The purpose of the authority shall be to market and develop the Northeast Alabama Technology Park on the Campbell site near the Northeast Alabama Community College and other sites that may be suitable for economic development in the future in the vicinity of the college. (b) The members of the authority shall consist of the following: (1) The President of the Northeast Alabama Community College (NACC) who shall serve as chair of the authority. (2) One member appointed by the Jackson County Commission who shall reside within the NACC service area. (3) One member appointed by the DeKalb County Commission who shall reside within the NACC service area.  (4) One member from Jackson County appointed by the local state legislative delegation representing Jackson and DeKalb Counties who shall reside within the NACC service area. (5) One member from DeKalb County appointed by the local state legislative delegation representing Jackson and DeKalb Counties who shall reside within the NACC service area. (6) One member of the Section/Dutton Water Authority Board appointed by the Section/Dutton Water Authority Board. (7) The CEO of the Sand Mountain Electric Co-op, or his or her designee. (8) The CEO of the Farmers Telecommunication Cooperative, or his or her designee. (9) The Chair of the DeKalb County Economic Development Authority or his or her designee. (10) The Chair of the Jackson County Economic Development Authority or his or her designee. (11) The Chair of the Northeast Alabama Community College Advisory Board. (b) The President/CEO of the Jackson County Economic Development Authority shall serve as an ex officio member. The Executive Director of the DeKalb County Economic Development Authority shall serve as an ex officio member. (c) The appointed members of the authority shall serve for a term of four years and shall serve until a successor is appointed. (d) The authority shall have its first meeting at the Northeast Alabama Community College at the call of the chair. The college shall provide clerical assistance to the authority. The authority may receive funding from any public or private source. (Act 2010-728, p. 1833, §1; Act 2011-242, §1.)
AL Code § 45-25-231 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 23 - Sheriff.|Part 2 - Jails.|Division 1 - Jail Store.|Section 45-25-231 - Jail Store and Inmate Telephone System.

Section 45-25-231Jail store and inmate telephone system. (a) The Sheriff of DeKalb County, or the authorized agents of the sheriff, may operate a jail store and an inmate telephone system for prisoners confined in the county jail. (b) The county commission shall establish and maintain a special jail fund. All proceeds collected under this section shall be deposited by the sheriff into the special jail fund. All jail store and telephone system transactions shall be accounted for in the fund. (c) All profits realized in the operation of the jail store and the inmate telephone system shall be expended at the direction of the sheriff for expenses related to the jail population. (d) Any actions relating to the operation of a jail store or the inmate telephone system in the county jail prior to March 7, 2006, are ratified and confirmed. (Act 2006-186, p. 264, §§1-4.)
AL Code § 45-25-240.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-25-240.20 - Creation; Quarters, Equipment, Supplies, etc.; Personnel.

Section 45-25-240.20Creation; quarters, equipment, supplies, etc.; personnel. There is created within the tax assessor's office of DeKalb County a license division which shall issue all motor vehicles licenses and titles issued through the tax assessor's office. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies except such stationery forms and supplies as are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide such clerks and other assistants for the tax assessor as shall be necessary, from time to time, for the proper and efficient performance of the duties of the office. The tax assessor shall have authority to employ such clerks, and other assistants, and their compensation shall be set by 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 87-322, p. 438, §1.)
AL Code § 45-25-240.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-25-240.21 - Issuance of Licenses and Titles; Commissions and Fees.

Section 45-25-240.21Issuance of licenses and titles; commissions and fees.  The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the judge of probate or the tax collector. The Judge of Probate and Tax Collector of DeKalb County are relieved of all duties and responsibilities relative to the issuance of licenses and titles, payment of taxes collected by the tax collector, and collection of certain monies on such motor vehicles and titles. The tax assessor shall receive the commissions and fees now allowed the judge of probate and tax collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such monies shall be made at the same time as other reports and remittances are now made by the judge of probate and tax collector.  (Act 87-322, p. 438, §2.)
AL Code § 45-25-240.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-25-240.22 - Recordkeeping; Reporting.

Section 45-25-240.22Recordkeeping; reporting. The tax assessor shall keep at all times an accurate record of all motor vehicle licenses and titles 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: He or she shall report to the Comptroller at the same time and in the same manner that other officials with such duties are required to do under the general law. All unissued licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for in the same manner that such officials are required to account for by law. (Act 87-322, p. 438, §3.)
AL Code § 45-25-240.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-25-240.23 - Charge and Collection of Fees; Refunds.

Section 45-25-240.23Charge and collection of fees; refunds. Except as herein provided, the tax assessor shall be entitled to charge and collect the same fees that are provided by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax assessor shall charge and collect a sufficient fee to cover the actual reasonable cost thereof. All such 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 of fact or law shall be made under the conditions and in the manner prescribed by this code. (Act 87-322, p. 438, §4.)
AL Code § 45-25-240.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-25-240.24 - Payment of Tax Required for Issuance of License.

Section 45-25-240.24Payment of tax required for issuance of license.  To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the tax assessor until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the tax assessor. 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 such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on files 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 87-322, p. 438, §5.)
AL Code § 45-25-240.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-25-240.25 - Vehicle Information Required for Assessment.

Section 45-25-240.25Vehicle information required for assessment.  Before any vehicles may be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new in which case the tax assessor 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 a state which provides 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 tax assessor 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 such tag number or 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 87-322, p. 438, §6.)
AL Code § 45-25-240.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-25-240.26 - Retrieval or Voiding of License.

Section 45-25-240.26Retrieval or voiding of license. In cases where a personal check given for a license is found to be noncollectible for any reason, the tax assessor shall notify the revenue officer who shall make a reasonable attempt to retrieve the license in question. In the event that the license cannot be retrieved, the revenue officer shall so state and such statement shall constitute authorization for the tax assessor to void any license in question. Once such license has been voided, the tax assessor shall receive credit for the cost of the license plus the issuance fee. The appropriate state office shall mark the records pertaining to the void license and upon inquiry by law enforcement agencies shall notify the agencies that the party in question is operating under a void license. All violations shall be prosecuted in accordance with current law. (Act 87-322, p. 438, §7.)
AL Code § 45-25-240.70 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 3 - Redemption of Land.|Section 45-25-240.70 - Procedure for Sale and Redemption of Lands.

Section 45-25-240.70Procedure for sale and redemption of lands. (a) The provisions of this section shall apply to DeKalb County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same as provided in Title 40, except that all such duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the tax collector of the county, and the judge of probate shall be relieved of all such duties. (Act 79-346, p. 559, §§1, 2.)
AL Code § 45-25-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242 - Definitions.

Section 45-25-242Definitions. The term "gasoline" as used in this subpart shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor commonly used in internal combustion engines, provided that nothing contained in this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used for lighting or heating purposes. The term "person" means and includes every person, corporation, copartnership, company, agen¬cy, or association, singular or plural. The term "distributor" shall include any person who shall engage in the selling of gasoline as herein defined in DeKalb County, by wholesale, in domestic trade, but shall not apply to any transaction by such distributor in interstate commerce. The term "retail dealer" shall include any person herein defined as the distributor who is also engaged in the sale of gasoline as herein defined at any place in DeKalb County in broken quantities. The term "storer" as used herein shall include any person who ships gasoline into DeKalb County in tank quantities and stores the same and withdraws or uses same for any purpose. (Acts 1959, No. 418, p. 1107, §1.)
AL Code § 45-25-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 25 - Dekalb County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline and Motor Fuels.|Division 1 - 1959 Tax.|Section 45-25-242.01 - Levy of Tax.

Section 45-25-242.01Levy of tax. The governing body of DeKalb County, Alabama, may impose an excise tax of not exceeding one cent ($0.01) per gallon on persons, corporations, copartnerships, companies, agencies, or associations engaged in the business of selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline or other liquid motor fuels or devices or substitutes therefor in DeKalb County, Alabama, and to require every distributor, retail dealer, or storer of gasoline as herein defined to pay excise tax of one cent ($0.01) per gallon upon the selling, distributing or withdrawing from storage for any use, gasoline as herein defined in DeKalb County, Alabama; provided that the excise tax levied by this subpart shall not be levied upon the sale of gasoline in inter state commerce, and provided further that if the excise tax imposed by this subpart upon the sale of such gasoline shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the tax shall not be paid but once. The excise tax imposed by this subpart shall apply to persons, firms, corporations, dealers, or distributors storing gasoline and distributing same or allowing the same to be withdrawn from storage, whether such withdrawal be for sale or other use, provided that sellers of gasoline and its substitutes paying the tax herein provided may pay the same computed and paid on the basis of their sales as hereinafter required, and storers and distributors shall compute and pay such tax on the basis of their withdrawals or distributions. The tax herein provided for shall be in addition to any and all excise or other taxes imposed on gasoline, naptha and other liquid motor fuels or any device or substitute therefor, or on the business of selling, distributing, storing, or withdrawing from storage for any purpose, gasoline as herein defined; however, the governing body of the county shall have no authority to levy any tax upon any gasoline as herein defined when used in essential governmental functions by the State of Alabama or any agency thereof, or county governing agencies, municipalities, and boards of education. (Acts 1959, No. 418, p. 1107, §2.)