reglab/housing_qa huggingface dataset:
AL Code § 45-40-245.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - Levy of Tax,|Section 45-40-245.36 - Enforcement.

Section 45-40-245.36Enforcement. The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein authorized to be levied, and the State Department of Revenue, for the use and benefit of the county, shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that the State Department of Revenue has for collection of the state sales tax and the state use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the taxes authorized to be levied by this subpart and otherwise to enforce this subpart, including the institution, prosecution, and defense of any litigation involving this subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder. (Act 80-123, p. 176, §7.)
AL Code § 45-40-245.37 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - Levy of Tax,|Section 45-40-245.37 - Applicability of State Statutes.

Section 45-40-245.37Applicability of state statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply with the states sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart, when applied to the sales tax authorized to be levied in Section 45-40-245.31 shall apply to the sales taxes authorized to be levied in Section 45–40–245.31; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports or otherwise to comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart, when applied to the use taxes authorized to be levied in Section 45–40–245.32 shall apply to the use taxes authorized to be levied in Section 45–40–245.32. The commissioner and the State Department of Revenue shall have and exercise the same powers, duties, and obligations, with respect to the taxes herein authorized to be levied, that are imposed on the commissioner and the department by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein authorized to be 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 80-123, p. 176, §8.)
AL Code § 45-40-245.38 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - Levy of Tax,|Section 45-40-245.38 - Charge for Collection.

Section 45-40-245.38Charge for collection. The State Department of Revenue shall charge the county for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. Such charge for collecting the taxes for the county may be deducted each month from the tax proceeds collected before the amount of the proceeds due the county for that month is certified as provided in this section. The commissioner shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State Department of Revenue; and on or before the first of each successive month, commencing with the month next succeeding the month in which the department makes the first collection of any of the taxes authorized to be levied hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of the county during the month immediately preceding the making of such certificate and shall state separately in the certificate the amount of the proceeds so collected from the taxes authorized to be levied in Section 45-40-245.31 and the amount of the proceeds so collected from the taxes authorized to be levied in Section 45-40-245.32, provided, however, that before certifying the amount of taxes paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the taxes collected hereunder in the month the charges due the department for collection of the taxes. It shall be the duty of the Comptroller to issue his or her warrant each month, payable to the county in an amount equal to the amount so certified by the commissioner as having been collected for the use of the county, and to transmit to the county, along with the warrant, a copy of the certificate by the commissioner. (Act 80-123, p. 176, §9.)
AL Code § 45-40-245.39 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - Levy of Tax,|Section 45-40-245.39 - Disposition of Funds.

Section 45-40-245.39Disposition of funds. The proceeds of any taxes herein authorized to be levied shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent shall be paid over to the county board of education. (2) Fifty percent shall be paid over to the county general fund. (Act 80-123, p. 176, §10.)
AL Code § 45-40-245.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - Levy of Tax,|Section 45-40-245.40 - Effective Date of Levy.

Section 45-40-245.40Effective date of levy. If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify as the effective date of any such levy the first day of the second month following such levy. (Act 80-123, p. 176, §11.)
AL Code § 45-40-245.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - Motor Vehicles.|Section 45-40-245.60 - Reduction of Tax on Automotive Vehicles and Trucks.

Section 45-40-245.60Reduction of tax on automotive vehicles and trucks. (a) Any other law to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County upon every person, firm, or corporation engaged or continuing within the county in the business of selling at retail any automotive vehicle or truck is reduced by one half of one percent of the gross proceeds of sale of the item. This reduced tax rate on these items is in lieu of any prior rate or rates provided by law. Existing law relating to calculating the tax on a trade-in remains applicable. (b) Any other law to the contrary notwithstanding, the amount of excise tax on the storage, use, or consumption of property in Lawrence County levied and imposed on the storage, use, or consumption in the county of any automotive vehicle or truck purchased at retail for storage, use, or other consumption in the county is reduced by one half of one percent of the sales price of such item. This reduced tax rate on these items is in lieu of any prior rate or rates provided by law. Existing law relating to calculating the tax on a trade-in remains applicable. (c)(1) The proceeds of the taxes reduced in subsection (a) and subsection (b) shall be distributed in the same amounts and proportions as otherwise provided by law. (2) This section shall not be construed as affecting other county sales and use tax provisions, including, but not limited to, those concerning rates, collection, payment, administration, enforcement, and exemptions. Those provisions shall be read in pari materia with this section. (Act 2007-275, p. 375, §§ 1-3.)
AL Code § 45-41-72 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72 - Authority of Commission; Project Costs.

Section 45-41-72Authority of commission; project costs. (a) The Lee County Commission shall have authority to construct or cause to be constructed, design or caused to be designed, contract for and execute or cause to be executed a contract for the construction, repair, maintenance, or improvement of any type of public improvement which enhances the value of property including, but not limited to: Paving, sewerage, sanitation, water, drainage, gas, lighting, and flood prevention, on any land in Lee County which does not lie within the corporate limits of any municipality. Any existing or future public improvement as defined herein under the control or authority of any municipality, whether the improvement is within or outside the corporate limits of the municipality, or any existing or future improvement under the authority or control of any legally constituted public authority, shall be exempt from this subpart. (b) The cost and expense of any materials and labor used in any project for the construction, repair, maintenance, or improvement of public improvements, after completion of the project, may be assessed by the county commission in fair proportion against the property specially served, benefited, or increased in value by the construction, repair, maintenance, or improvement, not to exceed the increase in value thereof caused by reason of the project. Provided, no project costs may be assessed unless written approval of at least three-fourths of the property owners affected by the project has been obtained by the county commission. (Act 92-478, p. 952, §1.)
AL Code § 45-41-72.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.01 - Assessment for Project Costs.

Section 45-41-72.01Assessment for project costs. When any assessment for project costs is made under this subpart, the chair of the county commission shall cause to be prepared a roll or list showing the names of the property owners so assessed and opposite each name a description of the lot or parcel of land belonging to the owner assessed for the construction, repairs, maintenance, and improvements and the amount assessed against each lot or parcel of land. (Act 92-478, p. 952, §2.)
AL Code § 45-41-72.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.02 - Assessment Bank.

Section 45-41-72.02Assessment bank. The list shall be entered in a well-bound book or loose-leaf book firmly bound, prepared for that purpose, and shall contain appropriate columns in which payments may be credited and the lien of the assessment satisfied by the tax collector of the county. The book shall be known as the assessment book for county improvements and shall be a public record. No error or mistake in regard to the name of the owner shall be held to invalidate any assessment, and it shall be sufficient if the name of the person in whose name the property was last assessed for taxes for state taxation is shown in the book. (Act 92-478, p. 952, §3.)
AL Code § 45-41-72.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.03 - Approval of Assessments.

Section 45-41-72.03Approval of assessments. After the completion of the proper entries of each improvement, the assessment book shall be delivered to the county commission for its consideration and if the commission is satisfied that assessments have been properly made, it shall adopt a resolution approving the assessments against the property owners as set out in the assessment book, finding that approval of at least three-fourths of the property owners has been obtained and directing that the book be delivered to the tax collector of the county, who shall give notice by publication once a week for two successive weeks in some newspaper published in Lee County, or of general circulation therein, that the assessment roll or list has been delivered to the official and is open for inspection in his or her office. (Act 92-478, p. 952, §4.)
AL Code § 45-41-72.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.04 - Contents of Notice.

Section 45-41-72.04Contents of notice. The notice provided for in Section 45-41-72.03 shall state that, at a time and place therein specified, not less than 20 days from the first date of publication, the Lee County Commission shall meet to hear and determine any objections or defense that may be filed to the assessments, or the amounts thereof. (Act 92-478, p. 952, §5.)
AL Code § 45-41-72.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.05 - Defects in Notice or Proceedings.

Section 45-41-72.05Defects in notice or proceedings. Any defect in the notice or proceedings before or subsequent to the notice, with respect to one or more interested persons, shall not affect the notice or proceedings, except insofar as it may touch the interest or property of that person or persons, and shall not avail any other person concerned therein. In the event of a defect, supplementary proceedings of the same general character, as those prescribed in this subpart, may be had in order to supply the defect. (Act 92-478, p. 952, §6.)
AL Code § 45-41-72.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.06 - Objections, Defenses, or Protests.

Section 45-41-72.06Objections, defenses, or protests. The owner, or owners, or any person who has an interest in real estate against which it is proposed to assess the cost, or any part thereof, of the construction, repair, maintenance, or improvement, or his or her agent or attorney, 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 with that office, any objections or defense to the proposed assessment against the property or for the amount thereof. Persons who do not file objections or protests in writing against the assessment shall be held to have consented. (Act 92-478, p. 952, §7.)
AL Code § 45-41-72.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.07 - Hearing; Adoption of Resolution.

Section 45-41-72.07Hearing; adoption of resolution. The county commission shall hear and pass upon all objections to and protests against the proposed assessment under any reasonable rules and regulations it may adopt. After the hearing, the commission shall have the power to reduce or abate assessments, including the power to abate assessments against property owned by the State of Alabama or any governmental subdivision thereof, churches, hospitals, schools, or other charitable organizations. The county commission shall then adopt a resolution finally approving the assessments and the amounts thereof against the property described and fixing a time or times for payment thereof. Each assessment as finally approved shall constitute a lien against the property against which it is made. (Act 92-478, p. 952, §8.)
AL Code § 45-41-72.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.08 - Payment of Costs and Expenses.

Section 45-41-72.08Payment of costs and expenses. The costs and expenses of materials and labor used in the construction, repair, maintenance, or improvement of the public improvements, which are assessed by the county commission against property pursuant to this subpart, shall be paid to the county tax collector at the time or times as determined by the county commission, and shall be paid by the tax collector into the county treasury. (Act 92-478, p. 952, §9.)
AL Code § 45-41-72.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 1 - Public Improvements.|Section 45-41-72.09 - Assessment Liens.

Section 45-41-72.09Assessment 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. All powers, duties, and authority relative to municipal improvements vested by the laws in municipal governing bodies, including collection of assessments for the cost of the improvements, are vested in the county commission. All assessments may be enforced, contested, and appeals therefrom taken in the manner prescribed for enforcing municipal improvement assessments. Liens for county improvement assessments shall have the same force and effect as liens for municipal improvement assessments. (Act 92-478, p. 952, §10.)
AL Code § 45-41-72.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 2 - Supplemental Purchasing Process.|Section 45-41-72.30 - Purchase of Personal Property.

Section 45-41-72.30Purchase of personal property. (a) The Lee County Commission may adopt supplemental purchasing processes for the purchase of personal property otherwise authorized to be purchased by the county. The supplemental purchasing process may provide for the use of vendor cards and procurement cards providing for the purchase and billing of the county for purchasing transactions. (b) In adopting a supplemental purchasing process, the Lee County Commission shall assure that the process meets all of the following criteria: (1) The process shall be in accordance with effective business practices. (2) The process shall include safeguards to significantly reduce the risk of misappropriation of funds. (3) The process shall achieve cost savings to the county. (4) The process shall provide training to employees on the implementation and operation of purchasing procedures in compliance with this section. (c) The Lee County Commission may receive rebates from any procurement card program. Any rebates shall be deposited in the Lee County General Fund to be used first to reimburse the county for any costs related to the operation of the supplemental purchasing process and thereafter for general county purposes. (d) This section is enacted pursuant to the authority of the county commission to direct, control, and manage the property of the county pursuant to subdivision (1) of Section 11-3-11. (e) This section shall not affect the requirement that any purchase be purchased pursuant to a competitive bid when required by general law. (Act 2013-229, p. 560, §1.)
AL Code § 45-41-72.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 3 - Duties.|Division 3 - Valuation of Property.|Section 45-41-72.50 - Personnel; Costs.

Section 45-41-72.50Personnel; costs. (a)(1) The Lee County Commission shall employ sufficient appraisers, mappers, and clerical personnel to maintain on a current basis the appraisal and mapping of all real property and valuation of personal property within Lee County. (2) The cost of the maintenance program for the continued equalization of ad valorem taxes shall be prorated by the Lee County Commission to each agency receiving ad valorem tax from property in Lee County on the basis of the appropriation of the monies received by each agency in Lee County to the total amount received by all agencies in Lee County. It is the intent of this section that all cost necessary for the ad valorem maintenance program be prorated among all agencies receiving ad valorem tax funds in Lee County. (b) The State Commissioner of Revenue shall prescribe the functions, duties, and responsibilities of these personnel to insure all property is properly appraised, mapped, and valued in accordance with the law. (c) The Lee County Tax Collector shall collect the cost of this appraisal and mapping program, which will be borne by each agency and funds receiving ad valorem tax revenues based on its pro rata share of the total funds received. (Act 86-382, p. 569, §§1-3.)
AL Code § 45-41-230 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 23 - Sheriff.|Part 1 - General Provisions.|Division 1 - Compensation.|Section 45-41-230 - Salary.

Section 45-41-230Salary. (a) Pursuant to Amendment No. 362 of the Constitution of Alabama of 1901, now appearing as Section 7 of the Lee County Local Amendments of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the annual salary of the Sheriff of Lee County shall be one hundred thousand seven hundred dollars ($100,700) which shall be paid in the same manner and at the same time as other county employees. (b) The salary provided in this section shall be in lieu of any other salary provided by general or local law. (Act 2015-491, §§1, 2.)