reglab/housing_qa huggingface dataset:
AL Code § 45-42-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 42 - Limestone County.|Article 24 - Taxation.|Part 4 - Tax, Sales, and Use.|Division 1 - 1957 Tax.|Section 45-42-243.04 - Taxes in Addition to Other Licenses and Taxes.

Section 45-42-243.04Taxes in addition to other licenses and taxes. The taxes imposed by this part 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 Limestone County, except as herein otherwise specifically provided. (Acts 1957, No. 68, p. 106, § 5.)
AL Code § 45-42-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 42 - Limestone County.|Article 24 - Taxation.|Part 4 - Tax, Sales, and Use.|Division 1 - 1957 Tax.|Section 45-42-243.05 - Time and Manner of Collection.

Section 45-42-243.05Time and manner of collection. The taxes levied by this part shall be due and collectible at the same times and manner as the state sales and use taxes, and as set out in Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, and all of the methods and provisions given to the State of Alabama as to the collection of such taxes under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, are given hereby to Limestone County, and to the State Department of Revenue for Limestone County's use, as to the taxes levied by this part. (Acts 1957, No. 68, p. 106, § 6; Acts 1959, No. 491, p. 1215, § 4.)
AL Code § 45-42-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 42 - Limestone County.|Article 24 - Taxation.|Part 4 - Tax, Sales, and Use.|Division 1 - 1957 Tax.|Section 45-42-243.06 - Disposition of Funds.

Section 45-42-243.06Disposition of funds. The proceeds of the taxes imposed by this part, when paid to the custodian of the county school funds of Limestone County, as provided in Section 45­42­243.03, shall be apportioned and used in the following manner: The custodian of the county school funds of Limestone County shall apportion such proceeds between the county board of education of Limestone County and the city board of education of the City of Athens, Limestone County, on a pro rata basis in proportion to the number of pupils in average daily attendance at schools under the jurisdiction of each board. The amount of the proceeds apportioned to the city board of education of the City of Athens shall be used by the board exclusively for public school purposes. The amount of the proceeds apportioned to the county board of education of Limestone County shall be used by the board exclusively for public school purposes. (Acts 1957, No. 68, p. 106, § 7; Acts 99­173, p. 200, § 1.)
AL Code § 45-42-243.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 42 - Limestone County.|Article 24 - Taxation.|Part 4 - Tax, Sales, and Use.|Division 3 - Exemptions.|Section 45-42-243.50 - Gasoline or Motor Fuel Exemptions.

Section 45-42-243.50Gasoline or motor fuel exemptions. (a) The privilege tax imposed by Act 230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session 1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or sale of gasoline or motor fuel to be used in vehicles, equipment, and aircraft designed primarily for use off of the public roads and highways in Limestone County. (b) This section shall be retroactive to August 5, 1927, except that Limestone County and the Limestone County Commission shall not be obligated or required to refund any privilege tax heretofore collected pursuant to Act 230, as amended. (Act 96­575, p. 886, §§ 1, 2.)
AL Code § 45-43-83 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 1 - Compensation.|Section 45-43-83 - Salary Increase.

Section 45-43-83Salary increase. (a) In Lowndes County, the judge of probate shall receive a salary increase of five thousand dollars ($5,000) per annum to commence on October 1, 1990. The salary increase shall be paid in the same manner and from the same funds as his or her current salary.  (b) If there should be enacted a statewide law providing for an increase in the judge of probate salary which, when added to the increase provided for under this section shall exceed ten thousand dollars ($10,000), then the amount of the salary increase provided for under this section shall decrease by the amount in excess of ten thousand dollars ($10,000).  (Act 90­197, p. 229, §§ 1, 2.)
AL Code § 45-43-83.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 2 - Employees.|Section 45-43-83.20 - Chief Clerk; Clerks.

Section 45-43-83.20Chief clerk; clerks. (a) The county governing body of Lowndes County is hereby authorized to employ one person as a chief clerk, who shall be appointed by the judge of probate, to perform clerical services for the judge of probate in his or her office. The county governing body is authorized and directed to pay the chief clerk the sum of not more than thirteen hundred dollars ($1,300) per month. Such sum shall be payable out of the funds of the county treasury. The exact amount shall be set by the county governing body. (b) The county governing body of Lowndes County is hereby authorized to employ a clerk to work in the office of the judge of probate which clerk shall be appointed by the judge of probate. The county governing body is authorized to pay the clerk the sum of not more than nine hundred fifty dollars ($950) per month. Such sum shall be payable out of the funds of the county treasury and the exact amount shall be set by the governing body of Lowndes County. (c) The county governing body of Lowndes County is hereby authorized to employ a clerk or clerks to work in the office of the judge of probate from time to time as the judge of probate deems necessary, which clerk or clerks shall be appointed by the judge of probate. The county governing body is authorized to provide the sum of thirty-six hundred dollars ($3,600) per year for payment of the clerk or clerks. Such sum shall be payable out of the funds of the county treasury and the exact amount to be paid the clerk or clerks within the thirty-six hundred dollars ($3,600) authorized shall be set by the judge of probate. (Act 86­218, p. 313, §§ 1­3.)
AL Code § 45-43-83.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 3 - Fees.|Section 45-43-83.40 - Special Recording Fee.

Section 45-43-83.40Special recording fee. (a) This section shall apply only in Lowndes County. (b) A special recording fee of six dollars ($6) shall be collected by the Judge of Probate of Lowndes County, with respect to each real property instrument and each personal property instrument that may be filed for record in the office of the judge of probate and for the recording of other instruments and documents in the probate office in the discretion of the Lowndes County Commission, and no instrument shall be received for record in the office of the judge of probate unless the special recording fee of six dollars ($6) is paid thereon. The special 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 real property instrument or personal property instrument, and for the recording of other instruments and documents in the probate office in the discretion of the Lowndes County Commission. The special recording fee provided for by this section shall be deposited by the judge of probate into the county general fund. The funds may be used for the purchase and maintenance of electronic data processing equipment and other needs for the probate office. (Act 2004­322, p. 547, §§ 1, 2; Act 2004­445, p. 791, §§ 1, 2.)
AL Code § 45-43-170 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 1|Section 45-43-170 - Solid Waste Disposal - Applicability.

Section 45-43-170Solid waste disposal - Applicability. (a) Any law to the contrary notwithstanding, in addition to any and all other provisions of law or parts of law, relating to solid waste disposal programs, this article shall also be applicable in Lowndes County, in order to preserve the health, safety, and welfare of its people. (b) This article shall be cumulative to any and all other provisions of law relating to solid waste disposal programs and services except to the extent there is a direct conflict herewith.  (Act 89-531, p. 1081, § 1.)
AL Code § 45-43-170.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 1|Section 45-43-170.01 - Solid Waste Disposal - Rules and Regulations; Participation.

Section 45-43-170.01Solid waste disposal - Rules and regulations; participation. In Lowndes County, the county commission, or any municipal governing body therein, providing services to the public under this article shall have the power and authority by resolution or ordinance to adopt rules and regulations providing for mandatory public participation in and subscription to such system of services. Every individual, household, business, industry, or property generating solid wastes, garbage, or ash as defined in this section shall participate in and subscribe to such system of service unless granted a certificate of exception as provided in subdivision (3) of Section 45-43-170.03. In the event such individual, household, business, industry, or property owner who has not been granted a certificate of exception refuses to participate in and subscribe to such system of service, the county commission or municipal governing body may bring an appropriate civil action in circuit court to require participation and subscription. Except as provided in subdivision (3) of Section 45-43-170.03, any person, firm, or corporation violating such rules and regulations shall be in violation of this article and shall be subject to Section 22-27-7.  (Act 89-531, p. 1081, § 2.)
AL Code § 45-43-170.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 1|Section 45-43-170.02 - Solid Waste Disposal - County and Municipality

Section 45-43-170.02Solid waste disposal - County and municipality The county commission shall not provide solid waste collection and disposal services within the corporate limits of a municipality without the express consent of the municipal governing body of such municipality nor shall any municipality provide solid waste collection and disposal services outside its corporate limits without the express consent of the county commission of the county in which it is situated. (Act 89-531, p. 1081, § 3.)
AL Code § 45-43-170.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 1|Section 45-43-170.05 - Solid Waste Disposal - Management and Enforcement.

Section 45-43-170.05Solid waste disposal - Management and enforcement. With regard to the collection of solid wastes, the health department shall exercise such supervision over equipment, methodology, and personnel in the management of solid wastes as may be necessary to enforce sanitary requirements, and the state and county boards of health may adopt such rules and regulations as may be needed to specify methodology and procedures to meet the requirements of this article. With regard to the disposal of solid wastes, the department shall exercise such regulatory control over the management of solid wastes as may be necessary to enforce the requirements of the department, and the department may adopt such rules and regulations as may be needed to meet the requirements of this article. Any person violating this article or any rule or regulation made pursuant to this article shall be guilty of a violation and, upon conviction, shall be fined as provided by state law and not less than fifty dollars ($50) nor more than two hundred fifty dollars ($250) and, if the violation or failure or refusal to obey or comply with this article or such rule or regulation is a continuing one, each day's violation shall constitute a separate offense and shall be fined accordingly. Any person, firm, or corporation granted an exception under this article who, or which, fails to carry out and comply with the proposals embodied in the application and plan upon which a certificate of exception was issued to him or her or it shall be guilty of a misdemeanor and shall be punished as provided in this section. Any person, firm, or corporation which has not been issued a certificate of exception under this article and which utilizes the solid waste disposal system of any county or municipality and which fails to pay the fee, rate, or charge established by the county commission or municipal governing body therefor shall be guilty of a violation and shall be fined as provided in this section. (Act 89-531, p. 1081, § 6.)
AL Code § 45-43-172 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 3|Section 45-43-172 - Site Evaluation Test for Installation or Repair of Conventional Onsite Disposal Septic System.

Section 45-43-172Site evaluation test for installation or repair of conventional onsite disposal septic system. In Lowndes County, notwithstanding all laws, rules, and regulations to the contrary, upon request by a property owner, the county health department's public health environmental soil specialist, or its duly appointed agent, shall perform a site evaluation test prior to the installation or repair of a conventional onsite disposal septic system at no cost to the homeowner. However, if Lowndes County becomes a fee-based county, a site evaluation fee of not more than fifty dollars ($50) shall be paid to the Lowndes County Health Department. (Act 2021-311, §1.)
AL Code § 45-43-240 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 1 - Employees.|Section 45-43-240 - Clerks.

Section 45-43-240Clerks. The Tax Assessor of Lowndes County may appoint two full-time clerks and the tax collector of such county may appoint one full-time clerk, such clerks to serve under the direction and at the pleasure of the tax assessor and tax collector, respectively. The Lowndes County Commission may appoint one additional full-time clerk for each the tax assessor and tax collector. The commission shall fix the salaries of any clerk, appointed by the tax assessor, tax collector, or appointed by the commission at an amount not to exceed six hundred dollars ($600) per month. Such salaries shall be paid from the general fund of the county and shall be paid either according to an hourly rate or a monthly rate within the discretion of such county commission. (Act 80-319, p. 439, § 1; Act 81-923, p. 73, § 1.)
AL Code § 45-43-240.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.20 - Creation; Offices, Supplies, Personnel.

Section 45-43-240.20Creation; offices, supplies, personnel. A license division is created within the office of Tax Assessor of Lowndes County. The license division shall issue all motor vehicle licenses and titles issued in Lowndes County. The County Commission of Lowndes County shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except 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 the 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 his or her office or may transfer existing employees who are employed by the county. The compensation of the clerks and assistants shall be established by the county commission and be paid out of the general fund of the county in the same manner as other county employees are paid. (Act 92-474, p. 947, § 1.)
AL Code § 45-43-240.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.21 - Powers and Duties.

Section 45-43-240.21Powers and duties. The tax assessor shall perform all duties relating to the issuing of motor vehicle licenses and titles in the county which have previously been performed by the judge of probate or the tax assessor. The Judge of Probate and Tax Collector of Lowndes County are relieved of all duties and responsibilities relative to the issuance of motor vehicle licenses and titles and the assessment and collection of certain monies on motor vehicle licenses and titles. The tax assessor shall receive the commissions and fees previously allowed the judge of probate and tax collector for performing these functions. The fees and commissions shall be reported and remitted to the county general fund at the same time as reports and remittances of those commissions and fees are now made by the judge of probate and tax collector. (Act 92-474, p. 947, § 2.)
AL Code § 45-43-240.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.22 - Recordkeeping.

Section 45-43-240.22Recordkeeping. The tax assessor shall keep a current accurate record of all motor vehicle licenses and titles received from the Comptroller, the disposition made of them, all monies received, and the motor vehicle licenses issued by him or her. The tax assessor shall report to the Comptroller at the same time and in the same manner that other officials with the same duties are required to do under the general law. All unissued motor vehicle licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for in the manner required by law.  (Act 92-474, p. 947, § 3.)
AL Code § 45-43-240.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.23 - Charge and Collection of Fees; Refunds.

Section 45-43-240.23Charge and collection of fees; refunds. Except as provided, the tax assessor may 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 by general law. The tax assessor shall charge and collect a sufficient fee to cover the actual reasonable cost thereof. All the fees are 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 the general law. (Act 92-474, p. 947, § 4.)
AL Code § 45-43-240.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.24 - Payment of Tax Required for Issuance of License.

Section 45-43-240.24Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle on the public highways of this state, nor shall any transfer of a motor vehicle be made by the tax assessor until the tax assessor is provided satisfactory evidence that the ad valorem tax on the vehicle for the preceding year has been paid. No motor vehicle which is owned by a resident of the county or by a business located in the county, or which is otherwise located in the county for licensing purposes, may be operated on the public highways of Alabama unless the motor vehicle has been returned to the tax assessor for ad valorem tax purposes. The tax assessor shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, collect the taxes shown, and make a duplicate of the tax receipt and keep it on file in the office of the tax assessor. The license tag is evidence of the payment of the license and ad valorem tax due as provided under this subpart. (Act 92-474, p. 947, § 5.)
AL Code § 45-43-240.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.25 - Vehicle Information Required for Assessment.

Section 45-43-240.25Vehicle information required for assessment. Before any motor vehicle is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle unless the motor vehicle is new, in which case, the tax assessor shall be furnished a bona fide bill of sale from the dealer showing the date the vehicle was bought new. In the case of a used motor vehicle brought into the state from a state that 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 motor vehicle was sold to an individual, firm, corporation, or association, living or operating in this state. If the tax number, bill of sale, or certificate of title is not furnished, the motor vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. A used motor vehicle brought into the state during any tax year or any new motor vehicle for which a motor vehicle license has not been issued that was sold from the stock of a dealer during the tax year, is subject to taxation as if it had been held or owned in the state on the first day of October.  (Act 92-474, p. 947, § 6.)
AL Code § 45-43-240.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.26 - Renewal by Mail; Mail Order Fee.

Section 45-43-240.26Renewal by mail; mail order fee. The tax assessor shall mail an application for renewal of a motor vehicle license to any person, firm, or corporation to which a motor vehicle license has been previously issued. A renewal form shall be returned prior to the expiration date of the previously issued motor vehicle license. The renewal form may be in post card form and with sufficient information to adequately identify and process the renewal. The signature of the licensee and proper remittance shall constitute sufficient authority for the tax assessor to issue the motor vehicle license and return it to the licensee by mail. There is established a fee to be entitled a mail order fee in an amount determined by the county commission to pay the cost of the mailing procedure authorized by this section. The fee shall be collected by the tax assessor at the time of issuance of the motor vehicle license and paid to the general fund of the county as are other fees and commissions. (Act 92-474, p. 947, § 7.)