reglab/housing_qa huggingface dataset:
AL Code § 45-20-172.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 1 - Abatement of Weeds.|Section 45-20-172.06 - Accounting of Cost of Abatement.

Section 45-20-172.06Accounting of cost of abatement. The "appropriate city official" shall give an itemized written report to the city governing body regarding the cost of abating the nuisance. The cost of abatement shall be the actual cost the city incurs in the abatement, including administrative costs. Should the city contract for abatement, the cost shall be the actual costs the contractor charges the city for the abatement, including administrative costs the city incurs. Upon report of the costs by the appropriate city official, the governing body shall adopt a resolution confirming the costs of the reports, provided that any person, firm, or corporation having an interest in the property may be heard at the meeting concerning the fixing of the costs or the amounts thereof. The city clerk of the city shall give at least 10 days' notice of the meeting at which the fixing of the costs is to be considered by first-class mail to all entities having an interest in the property whose address and interest is determined from the revenue commissioner's records on the property or is otherwise known to the clerk. (Act 94-540, p. 991, Art. II, §6.)
AL Code § 45-20-172.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 1 - Abatement of Weeds.|Section 45-20-172.07 - Cost to Constitute Weed Liens; Report to Revenue Commissioner; Amounts to Be Included in Tax Bills; Collection.

Section 45-20-172.07Cost to constitute weed liens; report to revenue commissioner; amounts to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter be referred to as a weed lien and thus made and confirmed shall constitute a weed lien on the property for the amount of the weed lien. After confirmation of the reports, a copy shall be turned over to the Revenue Commissioner of Covington County who, under the optional method of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections 11-51-40 through 11-51-74. Whereupon it shall be the duty of the county revenue commissioner to add the amounts of any weed lien to the next regular bills for taxes levied against the respective lots and parcels of land, and thereafter any weed liens shall be collected at the same time and in the same manner as ordinary municipal ad valorem taxes are collected, and shall be subject to the same penalties and the same procedure under foreclosure and sale in case of delinquency. The county revenue commissioner shall retain 10 percent of the amount of each weed lien collected and remit the remainder to the municipality. The amount retained by the revenue commissioner shall be used for operational purposes.  (Act 94-540, p. 991, Art. II, §7.)
AL Code § 45-20-172.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 1 - Abatement of Weeds.|Section 45-20-172.08 - Subpart Cumulative in Nature.

Section 45-20-172.08Subpart cumulative in nature. This subpart shall be cumulative in its nature, and in addition to any and all power and authority which the city may have under any other law. (Act 94-540, p. 991, Art. II, §8.)
AL Code § 45-20-172.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 2 - Demolition of Unsafe Structures.|Section 45-20-172.50 - Applicability.

Section 45-20-172.50Applicability. The provisions of this subpart shall only apply to any municipality located in Covington County, Alabama.  (Act 94-540, p. 991, Art. I, §1.)
AL Code § 45-20-172.51 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 2 - Demolition of Unsafe Structures.|Section 45-20-172.51 - Demolition of Unsafe Structures by Municipality.

Section 45-20-172.51Demolition of unsafe structures by municipality. Any municipality located in Covington County, Alabama, shall have authority, after notice provided herein, to move or demolish buildings and structures, or parts of buildings and structures, party walls and foundations, when the same are found by the governing body of the city to be unsafe to the extent of being a public nuisance from any cause.  (Act 94-540, p. 991, Art. III, §1.)
AL Code § 45-20-172.52 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 2 - Demolition of Unsafe Structures.|Section 45-20-172.52 - Meaning of "Appropriate City Official"; Duties; Notice of Unsafe or Dangerous Condition.

Section 45-20-172.52Meaning of "appropriate city official"; duties; notice of unsafe or dangerous condition. The term "appropriate city official" as used in this subpart shall mean any city building official or deputy and any other city official or city employee designated by the mayor or other chief executive officer of the city as the person to exercise the authority and perform the duties delegated by this subpart to appropriate city official. Whenever the appropriate city official of the city shall find that any building, structure, part of building or structure, party wall or foundation situated in any city is unsafe to the extent that it is a public nuisance, the official shall report the findings to the city governing body. At that time the city governing body shall determine whether the building, structure, part of building or structure, party wall, or foundation constitutes a public nuisance. Should the city governing body find by resolution that the building, structure, part of building or structure, party wall, or foundation is a public nuisance, then the appropriate city official shall give the person or persons, firm, association, or corporation last assessing the property for state taxes, by certified or registered mail to the address on file in the revenue commissioner's office, notice to remedy the unsafe or dangerous condition of the building or structure, or to demolish the same, within a reasonable time set out in the notice, which time shall not be less than 30 days unless an extension is granted by the appropriate city official or suffer the building or structure to be demolished by the city and the cost thereof assessed against the property. The mailing of the certified or registered notice, properly addressed and postage prepaid, shall constitute notice as required herein. The city shall place a sign or placard within 15 feet of the entrance of the building or structure, indicating that the city had declared the building or structure to be a public nuisance; however, if there is no entrance in which to place the sign or placard, then the sign or placard may be posted at any location upon the building or structure.  (Act 94-540, p. 991, Art. III, §2.)
AL Code § 45-20-172.53 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 2 - Demolition of Unsafe Structures.|Section 45-20-172.53 - Hearing Procedure; Order; Appeal.

Section 45-20-172.53Hearing procedure; order; appeal. (a) Within the time specified in the notice, but not more than 30 days from the date the notice is given, any person, firm, or corporation having an interest in the building or structure may file a written request for a hearing before the governing body of the city, together with the objections to the finding by the city governing body that the building or structure is unsafe to the extent of becoming a public nuisance. The filing of the request shall hold in abeyance any action on the finding of the city governing body until a determination thereon is made by the city governing body. The hearing shall be held not less than five nor more than 30 days after the request. In the event that no hearing is timely requested, the governing body shall order the building or structure to be demolished. The demolition may be accomplished, at the option of the city, by the use of its own forces or it may provide by contract for the demolition. For purposes of this subpart, compliance with the competitive bid laws are not required. The city shall have authority to sell or otherwise dispose of salvaged materials resulting from the demolition.  (b) Any person aggrieved by the decision of the governing body at the hearing may, within 10 days thereafter, appeal to the circuit court upon filing with the clerk of the court notice of appeal and bond for security of costs in the form and amount to be approved by the circuit clerk. Upon filing of the notice of appeal and approval of the bond, the clerk of the court shall serve a copy of the notice of appeal on the clerk of the city and the appeal shall be docketed in the court, and shall be a preferred case therein. The clerk of the city shall, upon receiving the notice, file with the clerk of the court a copy of the findings and determination of the governing body in proceedings, and trials shall be held without jury upon the determination of the governing body that the building or structure is unsafe to the extent that it is a public nuisance.  (Act 94-540, p. 991, Art. III, §3.)
AL Code § 45-20-172.54 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 2 - Demolition of Unsafe Structures.|Section 45-20-172.54 - Report of Cost of Demolition; Adoption of Resolution Fixing Costs; Proceeds of Sale of Salvaged Materials; Objections to Findings of Cost; Notice.

Section 45-20-172.54Report of cost of demolition; adoption of resolution fixing costs; proceeds of sale of salvaged materials; objections to findings of cost; notice. Upon demolition of the building or structure, the appropriate city official shall make an itemized written report to the governing body of the cost thereof. The cost of the demolition shall be the actual cost the city incurs in the demolition should the city use its own forces, including administrative costs the city incurs in abating the nuisance. Should the city contract for demolition, the cost shall be the actual cost the contractor charges the city for the demolition, including administrative costs the city incurs in abating the nuisance. Upon report of the costs by the appropriate city official, the governing body shall adopt a resolution fixing the costs which it finds were incurred in the demolition and assessing the same against the property; provided, however, the proceeds of any moneys received from the use of salvaged materials from the building or structure shall be used or applied against the cost of the demolition; and provided, further, then any person, firm, or corporation having an interest in the property may be heard at the meeting concerning the fixing of the costs or the amounts thereof. The city clerk of the city shall give at least 10 days' notice of the meeting at which the fixing of the costs is to be considered by first-class mail to all entities having an interest in the property whose address and interest is determined from the revenue commissioner's records on the property or is otherwise known to the clerk. The fixing of costs by the governing body shall constitute a special assessment against the lot or lots, parcel or parcels of land upon which the building or structure was located, and thus made and confirmed shall constitute lien on the property for the amount of the assessment. The lien shall be superior to all other liens on the property except liens for taxes, and shall continue in force until paid. A certified copy of the resolution shall be filed in the office of the Judge of Probate of Covington County. Upon filing, the revenue commissioner of the county shall add the amount of the lien to the ad valorem tax bill on the property and shall collect the amount as if it were a tax and remit the amount to the city. The county revenue commissioner shall retain 10 percent of the amount of each lien collected to be used for operational purposes. (Act 94-540, p. 991, Art. III, §4.)
AL Code § 45-20-172.55 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 2 - Demolition of Unsafe Structures.|Section 45-20-172.55 - Assessment of Costs; Sale and Redemption of Lots.

Section 45-20-172.55Assessment of costs; sale and redemption of lots. The city shall have the power to assess the costs authorized herein against any lot or lots, parcel or parcels of land purchased by the State of Alabama at any sale for nonpayment of taxes, and where any assessment is made against the lot or lots, parcel or parcels of the land, a subsequent redemption thereof by any person authorized to redeem, or sale thereof by the state, shall not operate to discharge, or in any manner affect the lien of the city for the assessment, but any redemptioner or purchaser at any sale by the state of any lot or lots, parcel or parcels of land upon which an assessment has been levied, whether prior to or subsequent to sale to the state for the nonpayment of taxes, shall take the same subject to the assessment. The assessment shall then be added to the tax bill of the property, collected as a tax, and remitted to the city.  (Act 94-540, p. 991, Art. III, §5.)
AL Code § 45-20-172.56 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 2 - Demolition of Unsafe Structures.|Section 45-20-172.56 - Payment of Assessments.

Section 45-20-172.56Payment of assessments. Payment of any assessment, or if delinquent, the collection of the assessment, shall be made in the manner and as provided for the payment of municipal improvement assessments as provided for the payment of and delinquent collection of municipal improvement assessments pursuant to Article 1, commencing with Section 11-48-1, of Chapter 2 of Title 11. The city may, in the latter notice, elect to have the revenue commissioner collect the assessment by adding the same to the tax bill; upon the election the revenue commissioner shall collect the assessment using all methods available for collecting ad valorem taxes. Ten percent of the amount of each assessment collected by the county revenue commissioner shall be retained by the county revenue commissioner and used for operational purposes.  (Act 94-540, p. 991, Art. III, §6.)
AL Code § 45-20-172.57 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 17 - Health and Environment.|Part 3 - Nuisances.|Division 2 - Demolition of Unsafe Structures.|Section 45-20-172.57 - Subpart Cumulative in Nature.

Section 45-20-172.57Subpart cumulative in nature. This subpart shall be cumulative in its nature, and in addition to any and all power and authority which any city may have under any other law.  (Act 94-540, p. 991, Art. III, §7.)
AL Code § 45-20-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 1 - Creation of Office.|Section 45-20-241 - Election; Term of Office.

Section 45-20-241Election; term of office. After September 30,1991, there shall be a county revenue commissioner for Covington County. A county revenue commissioner shall be elected at the general election in 1990, and at the general election every six years thereafter. The county revenue commissioner shall serve a term of six years commencing the first day of October next after his or her election and until his or her successor is elected and has qualified.  (Act 87-485, p. 736, §1.)
AL Code § 45-20-241.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 1 - Creation of Office.|Section 45-20-241.01 - Duties of Revenue Commissioner.

Section 45-20-241.01Duties of 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 the tax collector of the county, including, but not limited to, the assessment of all real property for taxation, the collection of taxes and distribution of taxes according to law, the keeping of records, and the making of reports concerning assessments.  (Act 87-485, p. 736, §2.)
AL Code § 45-20-241.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 1 - Creation of Office.|Section 45-20-241.02 - Clerks.

Section 45-20-241.02Clerks. Subject to the approval of the Covington County Commission, the county revenue commissioner shall establish the duties and compensation of a sufficient number of clerks to adequately perform the duties of the office. The acts of the chief clerk or chief clerks shall have the same force and legal effect as if performed by the county revenue commissioner. (Act 87-485, p. 736, §3.)
AL Code § 45-20-241.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 1 - Creation of Office.|Section 45-20-241.03 - Oath of Office; Bond.

Section 45-20-241.03Oath of office; bond. Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama, and execute a bond in such sum as may be fixed by the Covington County Commission, giving as security thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned as other officials' bonds are conditioned and shall be approved by and filed with the Judge of Probate of Covington County. The cost of the bond required herein shall be paid out of the general funds of the county on warrant of the Covington County Commission, and shall be a preferred claim against the county.  (Act 87-485, p. 736, §4.)
AL Code § 45-20-241.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 1 - Creation of Office.|Section 45-20-241.04 - Office Space and Equipment.

Section 45-20-241.04Office space and equipment. The Covington County Commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, necessary for the efficient performance of the duties of the office.  (Act 87-485, p. 736, §5.)
AL Code § 45-20-241.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 1 - Creation of Office.|Section 45-20-241.05 - Collection and Disposition of Funds; Compensation.

Section 45-20-241.05Collection and disposition of funds; 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 and the tax collector of the county are now or hereafter may be by law authorized and directed to charge or collect for the performance of any duty hereby imposed on the county revenue commissioner. As compensation for the performance of the duties of this office, the county revenue commissioner shall receive an annual salary as provided by Section 40-6A-2.  (Act 87-485, p. 736, §6; Act 90-307, p. 422, §1.)
AL Code § 45-20-241.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 1 - Creation of Office.|Section 45-20-241.06 - Consolidation of Offices.

Section 45-20-241.06Consolidation of offices. Should any of the offices of tax assessor or tax collector for Covington County be vacated for any reason whatsoever between passage of this subpart and September 30, 1991, such vacant office shall be immediately combined into the office of county revenue commissioner with the remaining office holder serving as county revenue commissioner until the first day of October, 1991, provided, however, that the remaining office holder taking the position of county revenue commissioner shall not be subject to any increase or decrease in salary during the term.  (Act 87-485, p. 736, §7.)
AL Code § 45-20-241.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 1 - Creation of Office.|Section 45-20-241.07 - Offices of Tax Assessor and Tax Collector Abolished.

Section 45-20-241.07Offices of tax assessor and tax collector abolished. The offices of tax assessor and tax collector for Covington County are abolished effective the first day of October, 1991. It is the purpose of this subpart to promote the public convenience in Covington County by consolidating the offices of tax assessor and tax collector into one office. (Act 87-485, p. 736, §8.)
AL Code § 45-20-241.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 2 - Revenue Commissioner.|Division 2 - Redemption of Land.|Section 45-20-241.30 - Tax Sales, Redemption Duties Transferred.

Section 45-20-241.30Tax sales, redemption duties transferred. The procedure for selling and redeeming for taxes in Covington County, Alabama, shall be the same as provided in Title 40, except that all such duties as are therein required of the judge of probate shall be transferred to and be performed by the revenue commissioner of the county effective October 1, 1991, or as soon thereafter as the revenue commissioner is established by law. Thereupon, the judge of probate shall be relieved of all such duties. (Act 90-310, p. 425, §1.)
AL Code § 45-20-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 1 - Exemptions.|Section 45-20-242 - Rescue Squads.

Section 45-20-242Rescue squads. In Covington County, all rescue squads are exempted from the payment of any and all county and municipal sales and use taxes.  (Act 86-403, p. 593, §1.)
AL Code § 45-20-242.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 2 - Sales Tax.|Section 45-20-242.20 - Applicability.

Section 45-20-242.20Applicability. The provisions of this subpart shall only apply to Covington County.  (Act 86-703, 1st Sp. Sess., p. 109, §1.)
AL Code § 45-20-242.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 2 - Sales Tax.|Section 45-20-242.21 - Definitions.

Section 45-20-242.21Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall wherever used in this subpart, have the same meanings respectively ascribed to them, in the sections except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Covington County.  (2) COUNTY COMMISSION. The Covington County Commission.  (3) MONTH. The calendar month. (4) STATE SALES TAX. The tax imposed by the state sales tax statutes. (5) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain retail sales tax, and include all statutes, including amendments to those sections which expressly set forth any exemptions from the computation of the tax levied by the sections and all other statutes which expressly apply to, or purport to affect, the administration of the sections and the incidence and collection of the tax imposed therein. (Act 86-703, 1st Sp. Sess., p. 109, §2.)