reglab/housing_qa huggingface dataset:
AL Code § 45-48-231.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 2 - Sale of Abandoned, Stolen, and Unclaimed Property.|Section 45-48-231.25 - Transfer of Title.

Section 45-48-231.25Transfer of title. The purchaser at any sale conducted by the sheriff's department pursuant to this part shall receive title to the property purchased, free from all claims of the owner or prior holder thereof, subject to redemption pursuant to Section 45-48-231.03, and of all persons claiming through or under them. The sheriff's department shall execute all documents necessary to complete transfer of title.  (Act 93-487, p. 781, § 6.)
AL Code § 45-48-231.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 2 - Sale of Abandoned, Stolen, and Unclaimed Property.|Section 45-48-231.26 - Disposition of Sale.

Section 45-48-231.26Disposition of sale. The net proceeds from any auction after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property sold at the auction, shall be paid into the office of the Sheriff of Marshall County.  (Act 93-487, p. 781, § 7.)
AL Code § 45-48-231.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 3 - Fund Raising Events.|Section 45-48-231.40 - Fundraising.

Section 45-48-231.40Fundraising. (a) In Marshall County, the sheriff may conduct fund-raising events including, but not limited to, rodeos and may use the proceeds and profits from the events for any lawful purpose relating to the operation of the office of sheriff. (b) The provisions of this section are remedial and curative and any actions taken by the sheriff in conformance with subsection (a) are ratified and confirmed. (Act 2021-312, §1.)
AL Code § 45-48-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 1 - Consolidated Office.|Section 45-48-241 - Election of County Revenue Commissioner; Term of Office.

Section 45-48-241Election of county revenue commissioner; term of office. Effective October 1, 2003, there shall be a county revenue commissioner in Marshall County. A commissioner shall be elected at the general election in 2002, and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day of October after his or her election, and until his or her successor is elected and has qualified.  (Act 2000-575, p. 1062, § 1.)
AL Code § 45-48-241.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 1 - Consolidated Office.|Section 45-48-241.01 - Duties of County Revenue Commissioner.

Section 45-48-241.01Duties of county revenue commissioner. The county revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning the assessment and collection of taxes.  (Act 2000-575, p. 1062, § 2.)
AL Code § 45-48-241.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 1 - Consolidated Office.|Section 45-48-241.02 - Personnel.

Section 45-48-241.02Personnel. Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of deputies shall have the same force and legal effect as if performed by the county revenue commissioner. The compensation for any deputies, clerks, and assistants shall be fixed by the county personnel board and shall be paid out of the general fund of the county in the same manner as the salaries of other county employees are paid. (Act 2000-575, p. 1062, § 3.)
AL Code § 45-48-241.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 1 - Consolidated Office.|Section 45-48-241.03 - Bond.

Section 45-48-241.03Bond. Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3 for tax collectors. The bond shall be conditioned as other official bonds are conditioned and shall be approved and filed with the judge of probate. The cost of the bond required shall be paid out of the general fund of the county on warrant of the county commission, and shall be a preferred claim against the county.  (Act 2000-575, p. 1062, § 4.)
AL Code § 45-48-241.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 1 - Consolidated Office.|Section 45-48-241.04 - Office Space and Equipment.

Section 45-48-241.04Office space and equipment. The county commission shall provide the necessary offices for the county revenue commissioner, and his or her deputies, clerks, and assistants, and shall provide all stationery, equipment, and office supplies needed for the efficient performance of the duties of the office and not otherwise furnished by law by the Department of Revenue, the Department of Finance, or the Comptroller.  (Act 2000-575, p. 1062, § 5.)
AL Code § 45-48-241.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 1 - Consolidated Office.|Section 45-48-241.05 - Performance of Duties; Compensation.

Section 45-48-241.05Performance of duties; compensation. The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or tax collector of the county is authorized and directed to charge or collect for the performance of any duty imposed on the county revenue commissioner. As compensation for the performance of the duties of his or her office, the county revenue commissioner shall receive an annual salary of sixty-seven thousand five hundred dollars ($67,500).  (Act 2000-575, p. 1062, § 6; Act 2003-307, p. 727, § 1.)
AL Code § 45-48-241.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 1 - Consolidated Office.|Section 45-48-241.06 - Abolition of Offices; Transfer of Personnel.

Section 45-48-241.06Abolition of offices; transfer of personnel. (a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003. (b) All personnel employed in the office of tax assessor or tax collector at the time the office of county revenue commissioner comes into being shall be absorbed into the staff of the office of county revenue commissioner. Any position held by one of these employees may not be eliminated until the employee either retires or the position otherwise becomes vacant.  (Act 2000-575, p. 1062, § 7.)
AL Code § 45-48-241.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 2 - Decals and Fees.|Section 45-48-241.31 - Additional Motor Vehicle Tag Fees Authorized.

Section 45-48-241.31Additional motor vehicle tag fees authorized. (a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission outside of the corporate limits of any city in any part of which is located in Marshall County having a city board of education may levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax by the county in that area in the county unless specifically exempted therefrom. (3) The governing bodies of the City of Arab and the City of Guntersville may each respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the corporate limits of the municipality which the governing body of the municipality represents or is otherwise subject to ad valorem tax by the municipality which the governing body represents unless specifically exempted therefrom. (4) The governing body of the City of Boaz may levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the corporate limits of the City of Boaz in Marshall County or otherwise subject to ad valorem tax by the City of Boaz in Marshall County unless specifically exempted therefrom. (5) The additional annual fees authorized by this subsection shall become due at the same time the state license and registration fee becomes due pursuant to Section 32-6-61, provided that the additional annual fee is not collected more than once in a 12-month period per vehicle. (6) Any fee levied pursuant to this subsection may be removed at the discretion of the taxing authority provided the removal does not affect any contractual obligation. (b) Any person who is 65 years of age or older, upon verified proof of age, shall be granted an exemption from payment of the additional annual fee levied pursuant to subsection (a) for one motor vehicle. (c) The funds collected pursuant to this section shall be deposited into a special fund to be held by the respective taxing authority to be used for any public school or education purpose including, but not limited to, capital improvements for any public school or education purpose, debt payments for any public school or education purpose, or any other public school or education purpose.  (Act 2009-599, p. 1758, §§ 2-4.)
AL Code § 45-48-241.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 3 - Real Property.|Section 45-48-241.50 - Sale and Redemption of Lands.

Section 45-48-241.50Sale and redemption of lands. The procedure for selling and redeeming lands for taxes in Marshall County shall be the same as provided in Title 40, as amended, 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 91-491, p. 884, § 2.)
AL Code § 45-48-241.51 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 3 - Real Property.|Section 45-48-241.51 - Reappraisal of Taxable Property.

Section 45-48-241.51Reappraisal of taxable property. (a) Pursuant to Division 1, commencing with Section 40-7-60, of Article 2 of Chapter 7 of Title 40, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in Marshall County. (b) Prior to the completion of the reappraisal provided in subsection (a), the valuations of taxable property in Marshall County for the current taxable year shall be the same as the valuations for the 1995 taxable year.  (Act 97-811, 1st Sp. Sess., p. 102, §§ 1, 2.)
AL Code § 45-48-241.70 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 2 - Office of Revenue Commissioner.|Division 4 - Budgetary Operations.|Section 45-48-241.70 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective May 17, 2021. This Is Not in the Current Code Supplement.

Section 45-48-241.70THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2021 REGULAR SESSION, EFFECTIVE MAY 17, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  (a) The Revenue Commissioner of Marshall County shall be responsible for the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of ad valorem taxes collected in the office. Any funds retained by the office pursuant to this section shall be used solely for the operation of the office of the Revenue Commissioner subject to approval of the budget for the office by the county commission in the same manner as the budget is currently approved. (b) The provisions of this section are supplemental. It shall be construed in pari materia with other laws relating to the office of the Revenue Commissioner of Marshall County. (Act 2021-457, §§1,2.)
AL Code § 45-48-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Division 1 - Countywide Tax.|Section 45-48-244 - Levy of Tax.

Section 45-48-244Levy of tax. In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Marshall County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to one percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms.   (Act 82-405, p. 615, § 1.)
AL Code § 45-48-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Division 1 - Countywide Tax.|Section 45-48-244.01 - Exemptions.

Section 45-48-244.01Exemptions. There are exempted from the tax levied by this subpart and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations furnished by any hospital, nursing home, convalescent home, or by any charitable or eleemosynary institution; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more.  (Act 82-405, p. 615, § 2.)
AL Code § 45-48-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Division 1 - Countywide Tax.|Section 45-48-244.02 - Monthly Report; Records; Penalties.

Section 45-48-244.02Monthly report; records; penalties. (a) The taxes levied by this subpart, except as otherwise provided herein, shall be due and payable to the State Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month after the effective date of the taxes every person on whom the tax is levied by this subpart shall render to the Department of Revenue on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with such other information as the Department of Revenue may demand and require; and at the time of making such monthly report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes shown to be due; provided, however, that any person subject to the tax who conducts any business on a credit basis may defer reporting and paying the tax until after the person has received payment for the items, articles, or accommodations furnished; and in the event he or she so defers reporting and paying any such taxes he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing such report. (b) It shall be the duty of every person engaged or continuing in any business subject to the taxes levied by this subpart to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable under this subpart. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the State Department of Revenue or by any duly authorized agent, deputy, or employees of the department. (c) Any person who fails to pay the tax levied by this subpart within the time required by this subpart shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest thereon from the date on which the tax became due and payable at the rate due and payable on the state lodgings tax, such penalty and interest to be assessed and collected as a part of the tax; provided, however, that the State Department of Revenue, if good and sufficient reason be shown, may waive or remit the penalty or any portion thereof.  (Act 82-405, p. 615, § 3.)
AL Code § 45-48-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Division 1 - Countywide Tax.|Section 45-48-244.03 - Application of State Statutes.

Section 45-48-244.03Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation of rules and regulations with respect to the state lodging tax, and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this subpart when applied to the tax levied by this subpart, shall apply to the county tax levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this subpart to the county taxes levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein.  (Act 82-405, p. 615, § 4.)
AL Code § 45-48-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Division 1 - Countywide Tax.|Section 45-48-244.04 - Severability.

Section 45-48-244.04Severability. None of the provisions of this subpart shall be applied in such manner as to violate the Commerce Clause of the Constitution of Alabama of 1901. Should any provision of this subpart be held invalid, the invalidity thereof shall not affect the remaining provisions of this subpart.  (Act 82-405, p. 615, § 5.)
AL Code § 45-48-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Division 1 - Countywide Tax.|Section 45-48-244.05 - Cost of Collection.

Section 45-48-244.05Cost of collection. The State Department of Revenue shall charge Marshall County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed ten percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due Marshall County Treasurer for that month.  (Act 82-405, p. 615, § 6.)
AL Code § 45-48-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Division 1 - Countywide Tax.|Section 45-48-244.06 - Disposition of Funds.

Section 45-48-244.06Disposition of funds. The Marshall County Treasurer shall deposit the net proceeds of the lodgings tax collected hereunder to the account of the Marshall County Tourism Commission for its use in promoting tourism within Marshall County.  (Act 82-405, p. 615, § 7.)
AL Code § 45-48-244.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Division 2 - Lake Guntersville State Park.|Section 45-48-244.30 - Collection and Distribution of Lodgings Taxes.

Section 45-48-244.30Collection and distribution of lodgings taxes. In Marshall County, all laws to the contrary notwithstanding, all motel and hotel or other like lodging accommodations or facilities located in Lake Guntersville State Park are hereby required to collect from their patrons all lodgings taxes heretofore authorized by Section 40-26-1 and Subpart 1. The amount collected and distributed and the procedure for collection and distribution shall be the same as those amounts and procedures set forth in those provisions of law.  (Act 87-519, p. 785, § 1.)