reglab/housing_qa huggingface dataset:
AL Code § 45-39-92.45 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.45 - Failure to Report.

Section 45-39-92.45Failure to report. If any distributor, storer, or retail dealer of gasoline or motor fuel in Lauderdale County shall fail to make the reports or any of them as required in this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Lauderdale County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 2002-292, p. 604, §6.)
AL Code § 45-39-92.46 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs.

Section 45-39-92.46Review of records; rules and regulations; recovery of collection costs. It shall be the duty of the County Commission of Lauderdale County to enforce this subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of the tax. Provided, however, upon resolution of the Lauderdale County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this subpart. The State Department of Revenue shall commence the administration and collection of the taxes imposed herein no later than the first day of the third month following the receipt and approval by the Commissioner of Revenue of the resolution provided for above. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. The department is authorized to recover all costs of collecting the taxes, not to exceed five percent of the proceeds thereof, from the proceeds and shall pay the net amount remaining thereafter to the county. (Act 2002-292, p. 604, §7.)
AL Code § 45-39-92.47 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.47 - Penalty for Delinquency.

Section 45-39-92.47Penalty for delinquency. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Lauderdale County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to this subpart, the County Commission of Lauderdale County shall issue execution for the collection of the same, directed to the Lauderdale County Sheriff, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the Lauderdale County Commission. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to Lauderdale County by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in Lauderdale County and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued.  (Act 2002-292, p. 604, §8.)
AL Code § 45-39-92.48 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.48 - Actual Payment Deemed a Credit Against Amount Due.

Section 45-39-92.48Actual payment deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 2002-292, p. 604, §9.)
AL Code § 45-39-92.49 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.49 - Violations.

Section 45-39-92.49Violations. Any distributor, storer, or dealer who shall violate this subpart or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of Lauderdale County by the Attorney General of the State of Alabama, or by such counsel as the county commission of Lauderdale County shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall have complied with this subpart. (Act 2002-292, p. 604, §10.)
AL Code § 45-39-92.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.50 - Report of Gasoline or Motor Fuel Shipments.

Section 45-39-92.50Report of gasoline or motor fuel shipments. Each agent of any railroad company, bus or truck operator, or other transportation company or agency operating in Lauderdale County shall report to the County Commission of Lauderdale County on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel as defined in this subpart or substitutes therefor handled by him or her or through the station or office at which he or she is the agent, and delivered to any person in Lauderdale County during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained in each and every shipment. (Act 2002-292, p. 604, §11.)
AL Code § 45-39-92.51 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.51 - Special Fund.

Section 45-39-92.51Special fund. Unless otherwise directly deposited with a paying agent or trustee as permitted in Section 45-39-92.52, the proceeds of the taxes imposed under authority of this subpart shall be paid into a special fund in the county treasury for use as provided in Section 45-39-92.52. (Act 2002-292, p. 604, §12.)
AL Code § 45-39-92.52 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.52 - Disposition of Funds.

Section 45-39-92.52Disposition of funds. Expenditures from the special fund provided for in Section 45-39-92.51 shall be made exclusively for the purposes of paying principal of and interest on securities evidencing obligations incurred for payment for the Shoals Economic Development Project. All of the proceeds of the taxes herein authorized shall be specifically pledged by the Lauderdale County Commission to the payment of principal of and interest on the securities, whether such securities are issued by the county or by a local public corporation. The pledge of the taxes herein authorized for the payment of the principal of and interest on securities issued by Lauderdale County or a local public corporation, together with any applicable covenants of the county and the local public corporation relating to such pledge, shall have the force of contract between the county, the local public corporation, and the holders of the securities. The proceeds of the taxes may be deposited by the county or the State Department of Revenue, if the department is the collector of the taxes, directly with the paying agent or the trustee of the securities. Notwithstanding the foregoing provisions of this section, no monies from the special fund provided for in Section 45-39-92.51 and no proceeds of any securities shall be expended for any purpose on the Florence River Heritage Trail. (Act 2002-292, p. 604, §13; Act 2018-142, §1.)
AL Code § 45-39-92.53 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.53 - Abolition of Corporation Upon Payment in Full of Securities; Disposition of Proceeds.

Section 45-39-92.53Abolition of corporation upon payment in full of securities; disposition of proceeds. (a) When the original securities secured by a pledge of the taxes authorized in this subpart, including refunding securities hereafter issued to refund the original securities, for the Shoals Economic Development Project have been paid in full, the local public corporation is abolished. Securities for which an irrevocable trust fund consisting of cash or direct general obligations of the United States of America, or both, is established for retirement of all of the principal of or interest on any outstanding security, shall be deemed paid in full for the purposes of this subpart.  (b) Notwithstanding any other provision of this subpart, the local public corporation may not increase any outstanding debt or debt obligations or create additional debts relating to the original bond balance owed as of May 12, 2005. (c) (1) Upon abolishment of the local public corporation, the proceeds of the tax authorized by this subpart shall be paid to the agriculture authority established in Lauderdale County for use as a pledge for a loan approved by the authority. (2) The tax imposed pursuant to Section 45-39-92.41 may not be terminated by the county if there is at the time any outstanding loan which by its terms is payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from the tax. (Act 2002-292, p. 604, §14; Act 2005-127 p. 211, §1; Act 2017-371, §1.)
AL Code § 45-39-92.54 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 9 - Economc and Industrial Development and Tourism.|Part 3 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Authority.|Section 45-39-92.54 - Purpose; Powers.

Section 45-39-92.54Purpose; powers. (a) It is hereby determined that the development of the Shoals Economic Development Project is for a public purpose and will be in the best interest of the citizens of Lauderdale County and Colbert County. For the purposes of aiding or cooperating with Colbert County, the Cities of Sheffield, Tuscumbia, and Muscle Shoals, RSA, and with a local public corporation in the development, acquisition, construction, improvement, or financing of the Shoals Economic Development Project, Lauderdale County and the City of Florence may, upon such terms and with or without consideration, as it may determine: (1) Lend or donate money to, guarantee all or any part of the securities, or perform services for the benefit of, the local public corporation. (2) Donate, sell, convey, transfer, lease, or grant to the local public corporation or to RSA without the necessity of authorization at any election of qualified voters, any real or personal property of any kind, including the Florence Conference Center, but excluding any dedicated public park property such as Veterans Park and Florence River Heritage Trail. (3) Do any and all things, whether or not specifically authorized in this subpart not otherwise prohibited by law, that are necessary or convenient to aid and cooperate with the local public corporation and RSA, in the development, acquisition, construction, improvement, or financing of the Shoals Economic Development Project. (4) Pay, or provide for, in whole or in part, the payment of the principal of or interest on the securities issued by a local public corporation, including pledging the taxes herein authorized to the payment of principal of and interest on the securities. (5) Issue its warrants or other securities on such terms and conditions as it may determine in order to provide moneys to make any loan, donation, or payment authorized in this section. (b) With the approval of the authorized municipalities and Lauderdale County and Colbert County, the local public corporation, in conjunction with the Shoals Economic Development Project, may: (1) Donate, sell, convey, transfer, lease, or grant to RSA, without the necessity of authorization at any election of qualified voters, any real or personal property of any kind. (2) Do any and all things, whether or not specifically authorized in this subpart not otherwise prohibited by law, that are necessary or convenient to aid and cooperate in the development, acquisition, construction, improvement, or financing of the Shoals Economic Development Project. (Act 2002-292, p. 604, §15.)
AL Code § 45-39-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 2 - Tax Assesor, Tax Collector, and Revenue Commissioner.|Division 1 - Duties.|Section 45-39-241 - Sale and Redemption of Lands.

Section 45-39-241Sale and redemption of lands. (a) This section shall apply to Lauderdale County. (b) The procedure for selling and redeeming lands for taxes in the county shall be the same as provided in Title 40, as amended, except that all duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the revenue commissioner of the county, and the judge of probate shall be relieved of all such duties. (Act 84-422, p. 1002, §§1, 2.)
AL Code § 45-39-241.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 2 - Tax Assesor, Tax Collector, and Revenue Commissioner.|Division 2 - Fees.|Section 45-39-241.20 - Delinquency Fee.

Section 45-39-241.20Delinquency fee. In Lauderdale County, in addition to all other fees, penalties, and interest, a special delinquency fee in an amount to be determined by the Lauderdale County Commission, but not exceeding twenty dollars ($20) for each month that a tax payment remains delinquent, shall be paid to the Revenue Commissioner of Lauderdale County for any tax or license paid to his or her office which is not paid by its delinquency date and deposited in the county general fund for appropriation for general county purposes. (Act 96-317, p. 359, §1.)
AL Code § 45-39-241.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 2 - Tax Assesor, Tax Collector, and Revenue Commissioner.|Division 3 - Supernumeraries.|Section 45-39-241.40 - Purchase of Credit for Time Served as Chief Deputy Sheriff.

Section 45-39-241.40Purchase of credit for time served as chief deputy sheriff. (a) The tax assessor and tax collector serving Lauderdale County on April 13, 1981, and being active members of the supernumerary tax collectors and tax assessors of Alabama pursuant to Section 40-6-1, as amended, shall each be entitled to claim and purchase up to five years credit for time served as chief deputy sheriff for the county provided that each shall pay to the system on or before 90 days from April 13, 1981, a sum equal to the contributions which he or she would have contributed during the period of prior service based on his or her annual compensation in each year of prior service claimed at the percentage rate of member contribution prevailing at the time payment is made hereunder, together with interest compounded at eight percentum annually until the date of repayment. (b) All laws to the contrary notwithstanding, the employer cost for the granting of any service credit under this section shall become the continuing liability of the employer for whom the service was rendered. (Act 81-253, p. 336, §§1, 2.)
AL Code § 45-39-241.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 2 - Tax Assesor, Tax Collector, and Revenue Commissioner.|Division 3 - Supernumeraries.|Section 45-39-241.41 - Minimum Annual Salary.

Section 45-39-241.41Minimum annual salary. In Lauderdale County, all persons serving as supernumerary tax collectors and supernumerary tax assessors as of September 25, 1986, shall receive a minimum annual salary payable in equal monthly installments from the county in the amount of fifteen thousand five hundred dollars ($15,500). Any supernumerary official who is paid less than the minimum annual salary shall hereby be paid in monthly installments additional amounts from the county as will provide a minimum annual salary of fifteen thousand five hundred dollars ($15,500). The additional sum shall be deducted on a pro rata millage basis from the county and all subdivisions and agencies thereto with the exception of municipalities to which the person collecting ad valorem taxes is charged with the distribution of ad valorem taxes collected as provided by law. (Act 86-651, 1st Sp. Sess, p. 34, §1.)
AL Code § 45-39-241.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 2 - Tax Assesor, Tax Collector, and Revenue Commissioner.|Division 4 - Unified System.|Section 45-39-241.60 - Consolidation of Offices.

Section 45-39-241.60Consolidation of offices. The County Commission of Lauderdale County, by resolution of such commission passed not later than April 1, 1984, may combine the offices of tax assessor and tax collector in the county, effective September 30, 1984. (Act 81-606, p. 1020, §1.)
AL Code § 45-39-241.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 2 - Tax Assesor, Tax Collector, and Revenue Commissioner.|Division 4 - Unified System.|Section 45-39-241.61 - Revenue Commissioner - Designation; Compensation; Election.

Section 45-39-241.61Revenue commissioner - Designation; compensation; election. (a) In Lauderdale County, the combination of the offices of tax assessor and tax collector authorized by a resolution by the county commission, pursuant to Section 45-39-241.60, is hereby designated as the office of revenue commissioner. The revenue commissioner shall receive an annual salary, paid in equal monthly installments from the county general fund, which shall not be less than the minimum salary established by law. (b) For the time period of September 30, 1984, until November 14, 1984, the Governor shall appoint a person to hold the office of revenue commissioner. A new term of office shall begin November 14, 1984. A primary election shall be held for the new term of office of the revenue commissioner at the same time and in the same manner as primary elections for other state and local candidates are held in 1984. The general election for the new term of office of the revenue commissioner shall be held on November 13, 1984, and such term shall end September 30, 1991, the term of office being six years. The next election shall occur at the time of the general election to be held in the year 1990. (Act 84-387, p. 895, §§1, 2; Act 89-484, p. 1014, §1.)
AL Code § 45-39-241.62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 2 - Tax Assesor, Tax Collector, and Revenue Commissioner.|Division 4 - Unified System.|Section 45-39-241.62 - Revenue Commissioner - Salary Increase.

Section 45-39-241.62Revenue commissioner - Salary increase. Effective beginning the next term of office, the Revenue Commissioner of Lauderdale County shall receive a cost-of-living salary increase in the same total percentage as any cost-of-living increases granted to any other county elected officials on or after October 1, 2001, until June 17, 2003. (Act 2003-227, p. 574, §1.)
AL Code § 45-39-245.04 (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 45-39-245.04 - Taxes as Lien on Property.

Section 45-39-245.04Taxes as lien on property. The taxes as herein levied, together with the interest and penalties imposed by this subpart, shall be a lien upon the property of any person, firm, or corporation due the taxes under this subpart, and all of the provisions of the revenue laws of the State of Alabama applying to or with reference to the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of the taxes herein levied. (Acts 1949, No. 296, p. 426, §5.)
AL Code § 45-39-245.05 (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 45-39-245.05 - Collection by Civil Suit.

Section 45-39-245.05Collection by civil suit. The taxes herein levied shall constitute a debt due Lauderdale County and the City of Florence, and may be collected by civil suit in addition to the methods provided by law or herein otherwise provided. (Acts 1949, No. 296, p. 426, §6.)