reglab/housing_qa huggingface dataset:
AL Code § 45-48-141.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Forest Protection Program.|Section 45-48-141.01 - Financial Charge - Authorized; Payment.

Section 45-48-141.01Financial charge - Authorized; payment. (a) After the Marshall County Commission has determined that such a need does exist in Marshall County, the county commission, in the manner hereinafter specified, may provide for a financial charge to be paid by the owners of forest lands located in Marshall County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such forest protection program, but not in excess of ten cents ($0.10) per acre, provided such financial charge is not greater than the benefit accruing to such forest lands due to availability of such fire protection. (b) Forest lands as used in this part, shall mean any land which supports a forest growth. Forest lands as used in this part shall not include any lands primarily used for residential purposes nor shall it include any publicly owned lands. (c) The financial charge fixed as provided in the above section shall be payable at the same time and in the same manner as county taxes, and the owners of the forest lands, as herein defined, shall make report of the same to the Tax Assessor of Marshall County at the time fixed by law for making return of the property of such property owned. Financial charges levied shall constitute a lien on the property against which they are charged in case of default in the payment of such financial charge.  (Act 83-709, p. 1152, § 2.)
AL Code § 45-48-141.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Forest Protection Program.|Section 45-48-141.02 - Financial Charge - Determination.

Section 45-48-141.02Financial charge - Determination. The county governing body of Marshall County is authorized to appoint agents and delegate authority to individuals to search out forest land in Marshall County, to determine the area and owners thereof, and report the same to the Tax Assessor of Marshall County who shall be authorized, after notice by mail to such owners, and hearing before the county governing body, if so requested by such owners, to place a financial charge against the forest lands as may be determined by the report of such agents or the determination of the county governing body. It shall be the responsibility of the Tax Assessor of Marshall County to establish such rules and regulation as are necessary to administer this part.  (Act 83-709, p. 1152, § 3.)
AL Code § 45-48-141.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Forest Protection Program.|Section 45-48-141.03 - Financial Charge - Collection and Disposition.

Section 45-48-141.03Financial charge - Collection and disposition. The financial charge herein imposed shall be due and payable to the Tax Collector of Marshall County, and shall, when collected, be paid to the Treasurer of Marshall County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission's forest protection program in Marshall County.  (Act 83-709, p. 1152, § 4.)
AL Code § 45-48-141.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Forest Protection Program.|Section 45-48-141.04 - Removal of Financial Charge.

Section 45-48-141.04Removal of financial charge. The County Commission of Marshall County is authorized to remove such financial charge after the county commission has determined that the financial charge is no longer needed. The county commission shall hold public hearings to determine whether or not the financial charge is still needed. Procedures for such public hearing shall be the same as those in Section 45-48-141.02.  (Act 83-709, p. 1152, § 5.)
AL Code § 45-48-160 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 16 - Government Operations.|Part 1 - Liability for Monetary Loss.|Section 45-48-160 - Reimbursement; Due Care Required.

Section 45-48-160Reimbursement; due care required. (a) The Marshall County governing body shall reimburse the offices of the tax collector and the judge of probate from the general fund of the county the amount of any monetary loss, not to exceed a total for each office of twenty-five hundred dollars ($2,500) per annum, arising or caused by error, if the mistake or omission was caused without personal knowledge, including loss arising from acceptance of worthless or forged checks, drafts, money orders, or other written orders for money or its equivalent. (b) It shall be the duty of the tax collector and the judge of probate to insure that their employees exercise due care in performing their duties and to make a diligent effort to correct the error, mistake, or omission and collect the amount subject to potential loss immediately upon becoming aware of the potential loss. This section shall not apply to any deliberate misuse or misappropriation of funds by the officials or any clerk or employee of the offices.  (Act 90-541, p. 845, §§ 1, 2.)
AL Code § 45-48-162 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 16 - Government Operations.|Part 3 - Distribution of Additional Tva Payments.|Section 45-48-162 - Disposition of Funds.

Section 45-48-162Disposition of funds. (a) The increase in TVA in-lieu-of-taxes payments to Marshall County generated by Act 2010-135, 2010 Regular Session, to the counties served by the TVA shall be distributed as follows: (1) Twenty-five percent of the total amount to the Marshall County Board of Education, the Arab City Board of Education, the Guntersville City Board of Education, the Albertville City Board of Education, and the Boaz City Board of Education on a per pupil basis based upon the student enrollment of the respective school systems on the last day of the first monthly attendance report of each school year. If the amount paid to teachers who have achieved National Board Certification by this state is less than five thousand dollars ($5,000), these funds shall be used to pay teachers the difference in the amount paid and five thousand dollars ($5,000) each year. Any remaining funds may be used at the discretion of the board. (2) Seventy-five percent to a county discretionary fund. Moneys in the discretionary fund may be expended for any lawful purpose by warrant drawn upon the fund pursuant to the direction of a discretionary fund committee. (b) The discretionary fund committee is created. The committee shall be comprised of three members as follows: (1) One member who is a resident of Marshall County, to be appointed by the state senator representing Marshall County. (2) Two members, one to be appointed by each of the members of the House of Representatives representing Marshall County. Each of these members shall be a resident of the legislative district of the respective appointing House member. (c) The distributions made pursuant to this section shall be made separate and apart from all other TVA in-lieu-of-taxes payments required by Marshall County including, but not limited to, those payments distributed pursuant to Section 45-48-161.  (Act 2011-527, p. 863, § 1; Act 2011-602, p. 1335, § 1; Act 2012-206, p. 339, § 1.)
AL Code § 45-48-232 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 23 - Sheriff.|Part 3 - Jails.|Section 45-48-232 - Jail Store and Inmate Telephone System.

Section 45-48-232Jail store and inmate telephone system. (a) The Sheriff of Marshall County or the authorized agents of the sheriff may operate a jail store and an inmate telephone system for prisoners within the confines of the county jail. (b)(1) The sheriff shall establish and maintain a special jail fund in a bank located in Marshall County. All proceeds collected under this section shall be deposited by the sheriff into the special jail fund. All jail store and telephone system transactions shall be accounted for in the fund. (2) The sheriff shall keep an account of all jail store sales and transactions of the special jail fund for audit by the Department of Examiners of Public Accounts, which shall be audited at the same time as other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion. (c) All profits realized in the operation of the jail store and the inmate telephone system shall be expended at the discretion of the sheriff for expenses related to the operation of the jail, for law enforcement purposes in the public’s interest, and in the discharge of the sheriff’s office as the sheriff sees fit. (d) The establishment of the special jail fund and the use of the proceeds shall not diminish or take the place of any source of income established for the sheriff or the operation of the office. (e) Any actions relating to the operation of a jail store or the inmate telephone system in the county jail prior to June 7, 2007, are ratified and confirmed. Any existing proceeds derived from the operation of a jail store or inmate telephone system in the county jail prior to June 7, 2007, shall be deposited into the special jail fund created by this section.  (Act 2007-341, p. 609, §§ 1-5.)
AL Code § 45-48-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 23 - Sheriff.|Part 4 - Pistol Permit.|Section 45-48-233 - Pistol Permit Fee.

Section 45-48-233Pistol permit fee. (a) In Marshall County the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section 13A-11-75 shall be ten dollars ($10), which shall be collected by the sheriff. (b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of Marshall County in any bank located in Marshall County selected by the sheriff, into a fund known as the Sheriff's Law Enforcement Fund. (c) The Sheriff's Law Enforcement Fund as provided in subsection (b) shall be drawn upon by the Sheriff of Marshall County or his or her appointed agent and shall be exclusively for law enforcement purposes in the public interest and in the discharge of the sheriff's office as the sheriff sees fit. (d) The establishment of the Sheriff's Law Enforcement Fund as provided in this section and the use of such funds shall in no way diminish or take the place of any other imbursement or other source of income established for the sheriff or the operation of his or her office.  (Act 87-520, p. 785, §§ 1-4.)
AL Code § 45-48-234 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 23 - Sheriff.|Part 5 - Service of Process.|Section 45-48-234 - Methods of Service.

Section 45-48-234Methods of service. (a) In the courts of Marshall County subpoenas requiring the attendance of witnesses in any civil, criminal, or other case or proceeding, or before the grand jury, may be served by the sheriff personally or by leaving a copy thereof at the place of residence of the witness or in the discretion of the sheriff, the sheriff may serve the same by placing a copy thereof in the United States mail, enclosing the subpoena in an envelope properly stamped and addressed to the person or witness to be served. Upon service by the sheriff upon any witness or person by any one of the foregoing methods, the sheriff shall immediately mark the process executed in the manner so served. If the subpoena so mailed is not delivered to the addressee but is returned to the sheriff by the United States Post Office department, then the sheriff shall immediately make a diligent effort to serve the subpoena either personally or by leaving a copy thereof at the place of residence of the witness. (b) Anything to the contrary notwithstanding in subsection (a), any judge of any of the courts of Marshall County having jurisdiction of the proceeding or case, on motion of any party or on the court's own motion, may order any particular subpoena or the subpoenas in any case or proceeding to be served personally or by leaving a copy thereof at the place of residence of the witness or person or by United States registered or certified mail. (Act 89-392, p. 767, § 1.)
AL Code § 45-48-240 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 1 - Board of Equalization.|Section 45-48-240 - Methods of Service.

Section 45-48-240Methods of service. (a) In Marshall County, in addition to any and all other compensation, salary, and expense allowances provided for by law, there shall be paid to each member of the board of equalization of the county an additional expense allowance of ten dollars ($10) per day. (b) The amount paid under this section shall be paid out of the county general fund and shall be paid only when the members of the board of equalization actually attend meetings.  (Act 81-1045, 2nd Sp. Sess., p. 250, §§ 1, 2.)
AL Code § 45-48-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 3 - Tax, Alcohol.|Section 45-48-242 - Additional Tax on Wholesale Price of Spirituous or Vinous Liquors.

Section 45-48-242Additional tax on wholesale price of spirituous or vinous liquors. In Marshall County, in addition to all other taxes of every kind now imposed by law, there is hereby levied and shall be collected a county tax at the rate of five percent upon the wholesale price of all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer of spirituous or vinous liquors or beverages containing such liquors. The county tax herein levied shall be collected by the board from the wholesale purchaser at the time the wholesale purchase price is paid. The proceeds of revenues collected under this section, less costs of administration, shall be paid into the General Fund of Marshall County and shall be distributed as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff's office for law enforcement purposes; and 1/3 to the county district attorney's office for administration of the office. In the event any municipality in the county becomes wet subsequent to July 1, 1988, any increase in revenues from the wholesale liquor taxes imposed herein that results from such municipality becoming wet shall be divided between such municipality, the sheriff's office, and the district attorney's office according to the aforementioned formula and expended for the purposes prescribed in such formula.  (Act 88-617, p. 958, § 1.)
AL Code § 45-48-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 3 - Tax, Alcohol.|Section 45-48-242.01 - Sales Tax on Wholesale and Retail Price of Spirituous or Vinous Liquors.

Section 45-48-242.01Sales tax on wholesale and retail price of spirituous or vinous liquors. Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns. The county tax herein levied shall be collected by the board, its successors or assigns, from the wholesale and retail purchaser at the time the wholesale or retail price is paid. The tax shall be collected as are other taxes on alcoholic beverages and deposited into the county general fund to be distributed to the Marshall County District Attorney's office, district attorney fund, for administration of the office. The Alcoholic Beverage Control Board is authorized to withhold five percent of the tax collected under this section for costs for administration and collection, the sum, however, not to exceed two thousand dollars ($2,000) per year.  (Act 90-545, p. 851, § 1.)
AL Code § 45-48-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 3 - Tax, Alcohol.|Section 45-48-242.02 - Levy, Collection, and Distribution of Certain Taxes on Alcoholic Beverages.

Section 45-48-242.02Levy, collection, and distribution of certain taxes on alcoholic beverages. (a) Notwithstanding any other laws, the taxes levied and collected on wholesale and retail sales of liquor, beer, and table wine in the City of Guntersville shall also be levied and collected at the same rates and in the same manner on wholesale and retail sales of the same alcoholic beverages sold at wholesale or retail in any community development district in Marshall County established under Chapter 8B of Title 35. (b) The proceeds of revenues collected in a community development district in the county under subsection (a) shall be distributed as follows: (1) One-third to the Marshall County General Fund. (2) One-third to the office of the sheriff. (3) One-third to the office of the Marshall County District Attorney.  (Act 93-659, p. 1138, §§ 1, 2.)
AL Code § 45-48-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-48-243 - Levy and Collection of Taxes.

Section 45-48-243Levy and collection of taxes. (a) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall County upon the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in such county gasoline, naptha, and other liquid motor fuels or any substitute therefor, commonly used in internal combustion engines. (b) All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the State Department of Revenue and such payment shall be a full and complete discharge of all liability therefor to Marshall County. (c) This section shall apply to taxes that have become owing both before and after October 1, 1981. (d) The State Department of Revenue is authorized to promulgate reason- able rules and regulations to facilitate the orderly and efficient collection of these taxes. (e) The State Department of Revenue is authorized to recover all costs of collecting such taxes from the proceeds thereof and shall pay the net amount remaining thereafter to Marshall County.  (Act 81-947, 1st Sp. Sess., p. 98, §§ 1-5; Act 81-962, 1st Sp. Sess., p. 111, §§ 1-5.)
AL Code § 45-48-245 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 6 - Tax, Sales, & Use.|Section 45-48-245 - Levy of Tax for Public School Purposes.

Section 45-48-245Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Marshall County, the Marshall County Commission is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes generally paralleling the state sales and use taxes in Marshall County or in any portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded from the levy of any such tax, any sales or use which shall take place in any incorporated municipality in Marshall County in which the general administration and supervision of public schools shall be vested in a city board of education. Such governing body, in its discretion, may submit the question of levying any such tax to a vote of the qualified electors in any portion of Marshall County in which any such tax is proposed to be levied, and if such governing body submits the question to the voters, then the governing body shall also provide for holding and canvassing the returns of the election and for giving notice thereof. The referendum shall be an advisory referendum only. All the proceeds from any tax levied pursuant to this section, less the costs of collection thereof, shall be used solely for general public school purposes in that portion of Marshall County in which the tax shall be levied and collected. Notwithstanding anything to the contrary herein, the governing body of Marshall County shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. The rate of the tax shall not exceed one percent. (b) There are exempted and excluded from this section the same exemptions and exclusions applicable to the state sales and use taxes. (c) The proceeds from the taxes provided for herein shall be collected by the State Department of Revenue. The proceeds, less any costs of collection, shall be deposited without delay into the State Treasury to the credit of the County of Marshall to be properly distributed by the county as provided for herein. The amount deducted from the proceeds by the Department of Revenue for the cost of collection shall be an amount equivalent to five percent of the revenue collected hereunder. (d) The State Department of Revenue shall have the same authority to enforce this section that it has to enforce the state sales and use tax law.  (Act 87-537, p. 820, §§ 1-4.)
AL Code § 45-48-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 7 - Tax, Severance.|Section 45-48-246 - Levy and Collection of Tax.

Section 45-48-246Levy and collection of tax. (a) The Marshall County Commission may levy from each producer of coal in Marshall County a privilege or license tax to be known as a severance tax. The rate of the tax shall be established by the county commission. (b) The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. The amount collected from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed to the district from which the coal was mined. (c) The Marshall County Commission shall require each producer of coal in such county to file with the commission a surety bond approved by the commission guaranteeing payment of the severance tax levied in accordance with this section. (d) The State Department of Revenue shall collect the severance tax levied by this section in addition to the severance tax levied by Chapter 13 of Title 40, as amended. The State Department of Revenue is hereby further authorized to recover all costs of collecting such severance taxes from the proceeds of such taxes collected and the department is hereby authorized to promulgate such rules and regulations as are necessary to facilitate the collection of the severance taxes in any county levying the tax pursuant to this section. (e) This section shall be administered and the tax levied in accordance with this section shall be subject to and collected in accordance with all applicable definitions, exceptions, exemptions, proceedings, requirements, provisions, penalties, fines, punishments, and deductions as are provided in Chapter 13 of Title 40, as amended, except where inapplicable or where herein otherwise provided. Assessments for the tax levied in accordance with this section shall be made in accordance with the applicable provisions of Chapter 23 of Title 40, as amended.  (Act 81-482, p. 839, §§ 1-5.)