reglab/housing_qa huggingface dataset:
AL Code § 45-2-243.54 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 3 - Public Improvement Association.|Section 45-2-243.54 - Notice Requirements.

Section 45-2-243.54Notice requirements. The notice provided for in the preceding section shall state that, at a time and place therein mentioned, not less than 20 days from the date of publication, the Baldwin County Commission shall meet to hear and determine any objections or defense that may be filed to such assessment or the amount thereof. The county commission shall also verify that the two-thirds approval requirement provided in Section 45-2-243.50 is met. (Act 84-524, p. 1143, §5.)
AL Code § 45-2-243.55 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 3 - Public Improvement Association.|Section 45-2-243.55 - Defect in Notice or Proceedings.

Section 45-2-243.55Defect in notice or proceedings. If there is any defect in the notice or proceedings before or subsequent to the notice with respect to one or more interested persons, the same shall not affect such notice or proceedings except insofar as it may touch the interest or property of such person or persons and shall not avail any other person concerned therein. In the case of such defect, supplementary proceedings of the same general character as those prescribed in this subpart may be had in order to supply such defect. (Act 84-524, p. 1143, §6.)
AL Code § 45-2-243.56 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 3 - Public Improvement Association.|Section 45-2-243.56 - Objections or Defenses to Proposed Assessments.

Section 45-2-243.56Objections or defenses to proposed assessments. The owner or owners of any real estate or any interest therein which it is proposed to assess for the cost or any part thereof of the repair, maintenance, or improvement may appear at any time on or before the date named in the notice or at the meeting and file in writing with the clerk of the county commission or in his or her office any objections or defense to the proposed assessment against the property or to the amount thereof, and persons who do not file objections or protests in writing against such assessment shall be held to have consented to the same. (Act 84-524, p. 1143, §7.)
AL Code § 45-2-243.57 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 3 - Public Improvement Association.|Section 45-2-243.57 - Hearing.

Section 45-2-243.57Hearing. The county commission shall hear and pass upon all such objections to and protests against the proposed assessment under such reasonable rules and regulations as it may adopt. (Act 84-524, p. 1143, §8.)
AL Code § 45-2-243.58 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 3 - Public Improvement Association.|Section 45-2-243.58 - Time and Manner of Payment of Assessments.

Section 45-2-243.58Time and manner of payment of assessments. The costs and expenses of materials used in the repair, maintenance, and improvement of the public improvements which is assessed by the county commission against property pursuant to this subpart shall be paid to the county tax collector at the same time that county ad valorem taxes are paid, and shall be by such collector paid into the county treasury at the same time and in the same manner that he or she remits other county taxes to Baldwin County. (Act 84-524, p. 1143, §9.)
AL Code § 45-2-243.59 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 3 - Public Improvement Association.|Section 45-2-243.59 - Assessments Liens.

Section 45-2-243.59Assessments liens. Assessment liens for charges and expenses authorized in this subpart, except as herein provided, shall insofar as feasible be governed by laws governing assessment liens for municipal improvements; and all powers, duties, and authority relative to municipal improvements vested by such laws in municipal governing bodies may be had and exercised by the county commission. All such assessments may be enforced, contested, and appeals therefrom taken in the manner prescribed for enforcing municipal improvement assessments; and liens for county improvement assessments shall have the same force and effect as liens for municipal improvement assessments. (Act 84-524, p. 1143, §11.)
AL Code § 45-2-243.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 3 - Public Improvement Association.|Section 45-2-243.60 - Savings Provision.

Section 45-2-243.60Savings provision. The provisions of this subpart are cumulative, and it shall not repeal any local law granting similar duties to the Baldwin County Commission unless inconsistent or in direct conflict herewith. (Act 84-524, p. 1143, §12.)
AL Code § 45-2-243.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 3 - Public Improvement Association.|Section 45-2-243.61 - Scope.

Section 45-2-243.61Scope. (a) This section shall apply to Baldwin County in the unincorporated areas of the county. (b) In addition to the authority granted pursuant to Sections 45-2-243.50 to 45-2-243.60, inclusive, in any subdivision recorded with a plat prior to 1990, the county commission may control, manage, supervise, regulate, maintain, and improve any type of public improvement provided in Sections 45-2-243.50 to 45-2-243.60, inclusive, except that the county commission may assess against the property specially served, benefited, or increased in value all costs of the improvement including labor, equipment usage, and any direct and indirect costs as determined by the commission upon the written petition approval of 85 percent of the property owners. In addition, any assessment made by this section may be paid in equal installments over a five-year period. In all other respects, the procedures for the assessment and collection of improvement assessments pursuant to this section shall be in accordance with Sections 45-2-243.50 to 45-2-243.60, inclusive. (Act 2000-438, p. 798, §§1, 2.)
AL Code § 45-2-243.80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 4 - Impact Fees.|Section 45-2-243.80 - Applicability.

Section 45-2-243.80Applicability. This subpart shall apply only in Baldwin County. (Act 2006-300, p. 622, §1.)
AL Code § 45-2-243.81 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 4 - Impact Fees.|Section 45-2-243.81 - Definitions.

Section 45-2-243.81Definitions. For the purposes of this subpart, the following words have the following meanings: (1) GOVERNMENTAL INFRASTRUCTURE. Any facilities, systems, or services that are owned and operated by or on behalf of a political subdivision for any of the following purposes: a. Storm water, drainage, and flood control. b. Roads and bridges. c. Capital expenditures related to law enforcement and public safety, fire protection, emergency medical services, public park and recreational facilities, and public schools. d. Maintenance and upkeep of facilities or resurfacing of roadways where needed because of the impact of new development. (2) IMPACT FEE. A charge or assessment imposed by a political subdivision against new development in order to generate revenue for funding or recouping the costs of governmental infrastructure necessitated by and attributable directly to the new development. The term includes the dedication of land for public parks or payments made in lieu of the dedication to serve park needs and includes amortized charges, lump-sum charges, capital recovery fees, contributions in aid of construction, and any other similar fee that functions as described by this definition. The term does not include any of the following: a. Dedication of rights-of-way or easements or construction or dedication of on-site or off-site water distribution, wastewater collection or drainage facilities, or streets, sidewalks, or curbs if the dedication or construction is required or necessitated by and attributable to the new development. b. Lot or acreage fees to be placed in trust funds for the purpose of reimbursing developers for oversizing or constructing water or sewer mains or lines. c. Other pro rata fees for reimbursement of water or sewer mains or lines extended by the political subdivision. (3) NEW DEVELOPMENT. The subdivision of land; the construction, reconstruction, redevelopment, conversion, structural alteration, relocation, or enlargement of any structure; or any use or extension of the use of land; any of which increases the demands on governmental infrastructure. (4) POLITICAL SUBDIVISION. A municipality or the county. (5) ROADS AND BRIDGES. Any public highway, road, or bridge in the political subdivision, together with all necessary appurtenances. The term includes the political subdivision's share of costs for roadways and associated improvements designated on the federal or state highway system, including local matching funds and costs related to utility line relocation and the establishment of curbs, gutters, sidewalks, drainage appurtenances, and rights-of-way. (Act 2006-300, p. 622, §2; Act 2008-486, p. 1064, §1.)
AL Code § 45-2-243.82 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 4 - Impact Fees.|Section 45-2-243.82 - Limitations on Impact Fees; Governmental Infrastructure Outside Corporate Limits of Municipality.

Section 45-2-243.82Limitations on impact fees; governmental infrastructure outside corporate limits of municipality. (a) Unless otherwise specifically authorized by state law or this subpart, the Baldwin County Commission or a municipality in the county may not enact or impose an impact fee. (b) Municipalities may enact or impose impact fees only on land within their corporate limits by complying with this subpart. The Baldwin County Commission may enact or impose impact fees only on land outside of the corporate limits of a municipality by complying with this subpart. (c) A municipality may contract with the Baldwin County Commission to provide governmental infrastructure, except roadway facilities, to an area outside its corporate limits. (Act 2006-300, p. 622, §3.)
AL Code § 45-2-243.83 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 4 - Impact Fees.|Section 45-2-243.83 - Impact Fees for Governmental Infrastructure.

Section 45-2-243.83Impact fees for governmental infrastructure. An impact fee may be imposed only for governmental infrastructure and costs directly related thereto. (Act 2006-300, p. 622, §4.)
AL Code § 45-2-243.84 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 4 - Impact Fees.|Section 45-2-243.84 - Setting Impact Fees; Levy; Credits; Sharing of Revenues.

Section 45-2-243.84Setting impact fees; levy; credits; sharing of revenues. (a)(1) An impact fee per service unit of new development may be set by the political subdivision not to exceed one percent of the estimated fair and reasonable market value of the new development after completion. (2) The estimated fair and reasonable market value of a new development for the purpose of setting an impact fee pursuant to subdivision (1) shall be based on the amount set forth for the issuance of the building permit plus the value of the land or an estimated fair and reasonable market value based on information submitted by the developer. If the political subdivision does not agree with the estimated fair and reasonable market value submitted by the developer, the political subdivision may obtain an appraisal by a licensed appraiser. If the value of the development as submitted by the developer and the value as set forth in the appraisal obtained by the political subdivision are within 10 percent of each other, the two values shall be averaged to determine the estimated fair and reasonable market value of the development. If the two values are not within 10 percent of each other, the developer and the political subdivision shall together select a licensed appraiser to submit an appraisal that would be binding on both parties. (b) An impact fee may be levied only once on a service unit. (c) A political subdivision, by ordinance, may provide for credits against any impact fees for expenditures for governmental infrastructure by the developer of a new development and may provide credits based on the demonstrated public benefit of the development. The political subdivision may provide the procedure for the approval of any credit against any impact fees on the development as provided in this subsection. (d) A county may elect to share revenues from the collection of impact fees with a municipality when the revenues are generated in the police jurisdiction of the municipality. Any revenues shared pursuant to this subsection shall be used by the municipality in accordance with this subpart. (Act 2006-300, p. 622, §5; Act 2008-486, p. 1064, §1.)
AL Code § 45-2-243.85 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 4 - Impact Fees.|Section 45-2-243.85 - Collection and Payment of Impact Fees.

Section 45-2-243.85Collection and payment of impact fees. A political subdivision may collect impact fees at either the time of the transfer of a lot or service unit, at the time of connection to the political subdivision's water or sewer system, or at the time the political subdivision issues either the building permit or the certificate of occupancy. Any impact fees assessed pursuant to this subpart shall be paid by the developer and shall be a lien on the property. (Act 2006-300, p. 622, §6.)
AL Code § 45-2-243.86 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 4 - Impact Fees.|Section 45-2-243.86 - Hearing.

Section 45-2-243.86Hearing. Prior to the adoption of an impact fee for the political subdivision, the political subdivision shall hold a public hearing on the governmental infrastructure needs as a result of new development. Notice of the public hearing shall be published at least once in a newspaper of general circulation in the political subdivision not less than two weeks prior to the public hearing. Action or the resolution or ordinance setting the impact fee in the political subdivision may be taken at a regularly scheduled meeting of the governing body of the political subdivision not less than two weeks after the public hearing. The political subdivision shall make a specific finding that the impact fee will benefit the new development. (Act 2006-300, p. 622, §7.)
AL Code § 45-2-243.87 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 4 - Tax, General.|Division 4 - Impact Fees.|Section 45-2-243.87 - Disposition of Funds.

Section 45-2-243.87Disposition of funds. Any impact fees collected within a political subdivision shall be used only for governmental infrastructure purposes. Any impact fees collected pursuant to this subpart shall be expended or contracted to be expended within five years of the collection of the fees unless the development or the expenditure or contracting for expenditure of the fees is delayed by an Act of God or litigation. Any impact fee not expended or contracted for within five years unless subject to an exception as provided above shall be refunded to the developer. (Act 2006-300, p. 622, §8; Act 2008-486, p. 1064, §1.)
AL Code § 45-2-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244 - Applicability.

Section 45-2-244Applicability. This subpart shall apply in, and only in, Baldwin County, Alabama; it does not alter or repeal any statute, but is in addition to and cumulative of laws now in effect. (Act 80-613, p. 1044, §1.)
AL Code § 45-2-244.001 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.001 - Definitions; Construction.

Section 45-2-244.001Definitions; construction. (a) As used in this subpart, unless the context requires a different meaning, "person" includes a firm, corporation, club, partnership, company, trustee, agency, or association, or any agent, servant, employee, or officer thereof; "seller" means a person who is engaged in the business of selling, storing, or delivering cigarettes within the county. (b) The rules of construction and interpretation of statutes contained in Title 1 shall apply in the construction and interpretation of this. (Act 80-613, p. 1044, §2.)
AL Code § 45-2-244.002 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.002 - Levy of Tax.

Section 45-2-244.002Levy of tax. In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, which may be imposed and levied by the county commission in an amount which shall not exceed ten cents ($.10) for each package of cigarettes, made of tobacco or any substitute therefor. (Act 80-613, p. 1044, §3; Act 2000-482, p. 915, §1.)
AL Code § 45-2-244.003 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.003 - Payment of Tax Through Use of Stamp.

Section 45-2-244.003Payment of tax through use of stamp. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent being that such license tax hereby required shall be paid but once on each package of cigarettes. (Act 80-613, p. 1044, §4.)
AL Code § 45-2-244.005 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.005 - Supply and Description of Stamps.

Section 45-2-244.005Supply and description of stamps. The county commission shall keep on hand for sale an adequate supply of stamps to be affixed to each package of cigarettes as required under this subpart. Each such stamp shall have inscribed thereon the words "County of Baldwin Cigarette Tax," but the words need not be arranged in the foregoing order and may be abbreviated. Likewise the county commission, shall keep on hand an adequate supply of forms and other necessary supplies as may be required for the proper enforcement of the provisions of this subpart, and all necessary forms and supplies other than the stamps herein mentioned shall be furnished free of charge to each wholesaler and jobber as needed. (Act 80-613, p. 1044, §6.)
AL Code § 45-2-244.006 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.006 - Disposition of Funds.

Section 45-2-244.006Disposition of funds. (a) The county license tax imposed by this subpart and collected by the seller (wholesaler or retailer) shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county general fund of Baldwin County to be expended exclusively for mental health and child advocacy purposes as the county governing body sees fit. (b) The city or municipal license tax, if any, collected by the seller (wholesaler or retailer) shall be payable by the seller directly to the city, municipality, or town entitled to the city license tax. (Act 80-613, p. 1044, §7; Act 2000-482, p. 915, §1.)
AL Code § 45-2-244.007 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.007 - Rules and Regulations.

Section 45-2-244.007Rules and regulations. The county commission is hereby given the right, power, and authority to promulgate and adopt rules and regulations governing the collection of the county tax hereby imposed, if it is necessary so to do in order to more effectually carry out the terms and provisions of this subpart, but it shall not have the right to alter or change the distribution of the taxes herein provided for. The county governing body shall make available ample funds from the county general fund for the purchase of stamps and other materials and supplies needed for carrying out the provisions of this subpart. However, the county general fund shall be reimbursed for all monies expended in connection with the administration and enforcement of this subpart as provided under Section 45-2-244.006. (Act 80-613, p. 1044, §8.)
AL Code § 45-2-244.008 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.008 - Violation - Duty to Affix Stamps.

Section 45-2-244.008Violation - Duty to affix stamps. (a) It shall be unlawful for any person to offer for sale either at wholesale or retail in Baldwin County, Alabama, any cigarettes on which the stamp as herein provided does not appear and the possession of cigarettes in Baldwin County, Alabama, by a seller in any retail establishment without the proper stamp thereon shall be prima facie evidence of violation of this by the retail seller. (b) It shall be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes in Baldwin County, Alabama, to see that the proper stamp is placed on the cigarettes packages before leaving them in a retail establishment, and it shall be the responsibility of all retail sellers of cigarettes in Baldwin County, Alabama, to have the proper stamp on all cigarette packages in their place of business which are offered for sale to the general public and failure to comply with this provision by wholesalers, jobbers, or retail sellers shall be a violation of this subpart. (Act 80-613, p. 1044, §9.)
AL Code § 45-2-244.009 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.009 - Violation - Classification.

Section 45-2-244.009Violation - Classification. A person who violates the provisions of this subpart or any rule or regulation promulgated and adopted by the county commission, shall be guilty of a Class C misdemeanor, and each day his or her violation continues shall constitute a separate offense. (Act 80-613, p. 1044, §10.)