reglab/housing_qa huggingface dataset:
AL Code § 45-27-231.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 2 - Sale of Abandoned, Stolen, and Unclaimed Property.|Section 45-27-231.23 - Notice and Sale of Stolen or Abandoned Property.

Section 45-27-231.23Notice and sale of stolen or abandoned property. (a) As often as necessary, the sheriff may sell at public auction or by Internet auction to the highest bidder all abandoned or stolen personal property, other than firearms, which has been recovered by the sheriff's office and has remained unclaimed by the rightful owner for at least a six-month period. (b) The sheriff shall take reasonable efforts to locate the owner of abandoned or stolen personal property recovered by the sheriff's office, including notifying the sheriff's offices of surrounding counties if the property is deemed to be a family heirloom or to be of substantial value. (c) Prior to the sale, notice shall be given by publication in a newspaper of general circulation in Escambia County once a week for two successive weeks or by posting notice in a conspicuous place at the Escambia County Courthouse for a period of at least 20 days. If publication of notice is made in the newspaper, the first notice shall run at least 20 days prior to the auction. The notice shall contain the place, date, and time of each auction and a general description of items of personal property to be sold at the auction.  (Act 2021-142, §4.)
AL Code § 45-27-231.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 2 - Sale of Abandoned, Stolen, and Unclaimed Property.|Section 45-27-231.24 - Claim of Property.

Section 45-27-231.24Claim of property. The owner of any abandoned or stolen personal property recovered by the Escambia County Sheriff's Office, including firearms, may claim the property at any time prior to its sale by submitting sufficient proof of ownership as determined by the sheriff and by paying any reasonable expenses incurred in the recovery of the property, its maintenance, storage, and a pro rata share of the costs, if any, of publication of notice of the sale of the property. (Act 2021-142, §5.)
AL Code § 45-27-231.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 2 - Sale of Abandoned, Stolen, and Unclaimed Property.|Section 45-27-231.25 - Record of Sale; Rejection of Bid.

Section 45-27-231.25Record of sale; rejection of bid. If property is sold at public auction, as provided in this subpart, a notation in the storage record shall be made of the sale and of the amount received for the property. The person making the sale may reject any and all bids if the amount bid is unreasonably low and may continue the sale, from time to time, if no bidders are present. (Act 2021-142, §6.)
AL Code § 45-27-231.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 23 - Sheriff.|Part 2 - Funding.|Division 2 - Sale of Abandoned, Stolen, and Unclaimed Property.|Section 45-27-231.26 - Disposition of Sale Proceeds.

Section 45-27-231.26Disposition of sale proceeds. The proceeds from the sale of property at an auction conducted under the authority of this subpart, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be collected by the sheriff and deposited in any bank located in Escambia County into a fund designated as the sheriff's fund. The fund may be drawn upon by the sheriff and used exclusively for law enforcement purposes in the discharge of the duties of the sheriff's office at the discretion of the sheriff. (Act 2021-142, §7.)
AL Code § 45-27-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 3 - Offices of Tax Assessor and Tax Collector.|Division 1 - Compensation.|Section 45-27-242 - Compensation of Tax Assessor and Tax Collector.

Section 45-27-242Compensation of tax assessor and tax collector. (a) In those municipalities in Escambia County which avail themselves of the Optional Method of Collecting Municipal Taxes, set forth in Division 2, commencing with Section 11-51-40, of Article 1, Chapter 51, Subtitle 2, Title 11, the compensation of the tax assessor for assessing municipal ad valorem taxes shall be not more than two and one half percent nor less than one percent of the amount of such taxes; and the compensation of the tax collector for collecting municipal ad valorem taxes shall be not more than two and one-half percent nor less than one percent of the amount of such taxes. (b) The compensation herein provided for the Tax Assessor and Tax Collector of Escambia County shall be retained by the Tax Collector of Escambia County out of such municipal ad valorem taxes collected by him or her, and he or she shall pay to the Tax Assessor of Escambia County his or her portion of such compensation at such times as he or she makes payments to the municipality or municipalities of the municipal ad valorem taxes so collected. (c) The compensation herein provided for the Tax Assessor and Tax Collector of Escambia County for assessing and collecting municipal ad valorem taxes in those municipalities in Escambia County which avail themselves of the Optional Method of Collecting Municipal Taxes, set forth in Division 2, commencing with Section 11-51-40, of Article 1, Chapter 51, Subtitle 2, Title 11, shall be in lieu of the compensation for such purpose authorized by Section 11-51-74, and shall be the entire compensation which they shall receive for the same. (Acts 1951, No. 108, p. 333, §§1-3.)
AL Code § 45-27-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 3 - Offices of Tax Assessor and Tax Collector.|Division 1 - Compensation.|Section 45-27-242.01 - Salary.

Section 45-27-242.01Salary. Effective October 1, 2021, the annual salary of the Tax Assessor and Tax Collector of Escambia County shall each be eighty-four thousand dollars ($84,000) per year, payable in the same manner as the salary of county employees. The salaries shall be paid from any fund from which the salaries of the tax assessor and tax collector are currently paid. (Act 2021-147, §3.)
AL Code § 45-27-242.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 3 - Offices of Tax Assessor and Tax Collector.|Division 2 - Employees.|Section 45-27-242.20 - Assistants.

Section 45-27-242.20Assistants. (a) The tax collector is hereby authorized to employ up to four assistants to aid in carrying out the duties of his or her office. The tax assessor is authorized to employ up to five assistants to aid in carrying out the duties of his or her office. Upon authorization by the county governing body each officer shall appoint additional clerks as needed. Provided, however, all assistants shall serve at the pleasure of the respective officer. The compensation and benefits of the aforementioned assistants shall be comparable to other county employees with related job titles. (b) The Tax Assessor and Tax Collector of Escambia County are each hereby authorized to employ two additional assistants in addition to those provided for by subsection (a) to aid in carrying out the duties of their offices at the Atmore Satellite Courthouse. The additional assistants shall serve at the pleasure of the respective officer. The compensation and benefits of the aforementioned assistants shall be comparable to other county employees with related job titles. (Act 81-1168, 3rd Sp. Sess., p. 452, §2; Act 88-222, p. 347, §1.)
AL Code § 45-27-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244 - Renewal of License by Mail.

Section 45-27-244Renewal of license by mail. On or after the first day of each month preceding the renewal month, the Judge of Probate of Escambia County may, if he or she elects to do so, mail an application, in the form and containing the information hereinafter provided, to all owners of motor vehicles listed as such in the motor vehicle license records, including transfers, in his or her office, or, at his or her option, to such owners as request that such application be mailed to them. (Act 81-1040, p. 241, §1.)
AL Code § 45-27-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244.01 - Application Form.

Section 45-27-244.01Application form. The application form shall contain a space for the name and address of the owner of the motor vehicle and the make, model, year, and ID number of the motor vehicle, and such other information with respect thereto as the State Department of Revenue may prescribe. The application form shall also contain a space for the correct amount of ad valorem taxes, state, county, school districts, municipal, and other, and the amount of the motor vehicle license tax due thereon, and the issuance fee, including the mailing fee provided for by this subpart. The application form shall also contain a space for the owner to fill in his or her present address, if different from that shown in the application form, and a space for his or her signature. (Act 81-1040, p. 241, §2.)
AL Code § 45-27-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244.02 - Information Included on Forms.

Section 45-27-244.02Information included on forms. At the request of the Judge of Probate of Escambia County, the tax assessor of the county shall cause the application form to be filled in with the name and address of the owner, the description of the motor vehicle, and the license tax and fees to become due on the first day of the month succeeding, as shown on the license registration and transfer records in his or her office. The tax assessor shall cause to be correctly filled in thereon the amount of ad valorem taxes on the motor vehicle for the preceding tax year as provided by Section 40-12-253. Such application forms shall be preprinted with all pertinent information thereon, and the cost of same shall be paid by the Escambia County governing body and approved as provided by law. The judge of probate shall thereupon cause the application, so filled in, to be mailed to the owner of the motor vehicle at his or her address shown thereon or at the address to which such owner requests that the application form be mailed. (Act 81-1040, p. 241, §3.)
AL Code § 45-27-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244.03 - Payment and Receipt of Taxes and Fees.

Section 45-27-244.03Payment and receipt of taxes and fees. The owner of the motor vehicle shall, if he or she is still the owner of the motor vehicle and if he or she desires to pay his or her motor vehicle ad valorem taxes and license tax and secure his or her motor vehicle registration tag or decal by mail, sign the application form, indicating thereon any necessary change of address, and return the same by mail together with his or her remittance for ad valorem taxes, license taxes, and fees as shown thereon to the judge of probate. Money orders or checks for the payment of such taxes and fees shall be made payable to the judge of probate. Upon receipt of the signed application form and the remittance for the amount properly due for ad valorem taxes, license tax and fees, the judge of probate shall pay over to the tax collector the amount paid for ad valorem taxes. The tax collector shall verify the correctness of ad valorem taxes paid and make proper receipt for same. The judge of probate shall thereupon mail a receipt for such taxes and fees, along with the license tag or decal for his or her motor vehicle, to the owner thereof. (Act 81-1040, p. 241, §4.)
AL Code § 45-27-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244.04 - Return of Application.

Section 45-27-244.04Return of application. When an application is returned to the judge of probate unsigned, or when less than the correct amount of the taxes and fees due therefor has been paid, due to a change of address or other cause, such application shall be returned to the applicant for signature or correction. A return of such application or remittance shall not, however, extend the time required by law for such taxes to be paid or such tag or decal to be secured. If more than the correct amount of taxes and fees is received, the judge of probate shall retain the correct amount and return the excess together with the motor vehicle tag or decal. (Act 81-1040, p. 241, §5.)
AL Code § 45-27-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244.05 - Receipt of Application.

Section 45-27-244.05Receipt of application. All applications for motor vehicle tags or decals by mail, together with the correct amount of taxes and fees due thereon, must be received by the judge of probate not later than the 20th day of the renewal month. (Act 81-1040, p. 241, §6.)
AL Code § 45-27-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244.06 - Mail Order Fee.

Section 45-27-244.06Mail order fee. The judge of probate shall charge and collect an additional fee of one dollar ($1) for each motor vehicle license tag or decal issued by mail. This fee shall be paid with the mailed request for license tags or decals. Such additional fee shall be paid by the judge of probate into the county general fund, and the actual expense of mailing application forms to the owners of motor vehicles and of mailing tags or decals as hereinabove provided shall be paid from the county general fund, and approved as provided by law. In addition the mailing fee may be adjusted from time to time by the Escambia County Commission as may be necessary to cover the actual costs of mailing the tags or decals. (Act 81-1040, p. 241, §7.)
AL Code § 45-27-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244.07 - Registration Forms.

Section 45-27-244.07Registration forms. All the registration forms necessary in the administration of this subpart shall be furnished by the State Department of Revenue. (Act 81-1040, p. 241, §8.)
AL Code § 45-27-244.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 1 - Application by Mail.|Section 45-27-244.08 - Alternative Procedures.

Section 45-27-244.08Alternative procedures. The procedure authorized by this subpart for the payment of ad valorem taxes on motor vehicles and motor vehicle license taxes and the issuance of license tags or decals is optional, and alternative to the procedure now provided by law. Each owner of a motor vehicle shall continue to have the right to pay taxes and to receive his or her tag or decal in person, without the necessity of paying the mailing fee provided for herein. The Judge of Probate of Escambia County shall not be required to collect such taxes and issue license tags or decals by mail as herein provided, unless he or she elects to do so. (Act 81-1040, p. 241, §9.)
AL Code § 45-27-244.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 2 - Transfer of Duties.|Section 45-27-244.30 - Assessment and Collection of Taxes.

Section 45-27-244.30Assessment and collection of taxes. The Tax Collector of Escambia County shall perform all duties relative to the assessment and collection of ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles, in Escambia County which the judge of probate and the tax assessor are required under the general law to perform. The judge of probate and the tax assessor shall be relieved of all duties and responsibilities relative to the assessment and collection of ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles and the tax collector shall have all duties and responsibilities relative to the assessment or collection of taxes and issuance of motor vehicle licenses and titles for motorized and nonmotorized vehicles. For purposes of this subpart, the term motor vehicle shall mean the same as defined in Article 5, Chapter 12, Title 40.  (Act 96-46, 1st Sp. Sess., p. 58, §1.)
AL Code § 45-27-244.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 2 - Transfer of Duties.|Section 45-27-244.31 - Bond of Tax Collector.

Section 45-27-244.31Bond of tax collector. Before entering upon the additional duties imposed by this subpart, the tax collector shall execute an additional bond in a sum prescribed by the written recommendation to the tax collector from the Examiners of Public Accounts, giving as surety thereon a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds and shall be filed and recorded in the office of the Clerk of the Circuit Court in Escambia County. A certified copy of the bond shall be furnished by the tax collector to the Comptroller. Premiums on the bond of the tax collector shall be paid from the general fund of the county. (Act 96-46, 1st Sp. Sess., p. 58, §2.)
AL Code § 45-27-244.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 2 - Transfer of Duties.|Section 45-27-244.33 - Collection of Fees.

Section 45-27-244.33Collection of fees. The tax collector shall charge and collect the same fee that is prescribed in the general law for a like service when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner as the case may be. All fees shall be the property of Escambia County and shall be paid into the general fund of the county. (Act 96-46, 1st Sp. Sess., p. 58, §4.)
AL Code § 45-27-244.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 2 - Transfer of Duties.|Section 45-27-244.34 - Payment of Tax Required for Issuance of License.

Section 45-27-244.34Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation, and to provide for the more efficient assessment and collection of taxes due on motor vehicles, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the tax collector as provided under this subpart until the ad valorem tax and the sales tax on the vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the tax collector, if the motor vehicle belongs to a resident of Escambia County or is principally used or operated in Escambia County. (Act 96-46, 1st Sp. Sess., p. 58, §5.)
AL Code § 45-27-244.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 2 - Transfer of Duties.|Section 45-27-244.35 - Certificate of Assessment; Issuance of License Tag; Valuation; Municipal Taxes.

Section 45-27-244.35Certificate of assessment; issuance of license tag; valuation; municipal taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Escambia County who desires to operate a motor vehicle on the public highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales taxation to the tax collector. The tax collector shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon, and shall make a duplicate of the tax receipt and keep the receipt on file in the office of the tax collector for one year after each audit. The license tag shall be evidence of the payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as is provided in Article 5, Chapter 12, Title 40, and all laws relating to the assessment on a quarterly basis are hereby incorporated in this subpart and made a part hereof. (c) The Tax Collector of Escambia County, in addition to assessing and collecting the ad valorem taxes and sales taxes due the state and county on motor vehicles, motor vehicle titles, and nonmotorized vehicles shall collect the ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles due all municipalities in Escambia County and shall report and pay over the money collected for the municipalities at the same time and in the same manner as state and county taxes and licenses are reported and paid over by him or her. The tax collector shall collect and deposit into the general fund of Escambia County five percent of the amount of municipal taxes collected for assessing and collecting the taxes, and shall deduct that amount from the total amount collected before paying the city treasury. The tax collector shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes and sales taxes due the state, county, and municipalities are paid for the preceding tax year as shown by the tax receipts. (Act 96-46, 1st Sp. Sess., p. 58, §6.)
AL Code § 45-27-244.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 2 - Transfer of Duties.|Section 45-27-244.36 - Books, Records, and Blanks.

Section 45-27-244.36Books, records, and blanks. The Comptroller, the State Department of Revenue, and the State Department of Finance shall furnish the Tax Collector of Escambia County all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, tax collectors, revenue commissioners, or license commissioners in connection with the performance of their duties in the issuance of license plates and titles on motorized and nonmotorized vehicles and the assessment and collection of the ad valorem tax and sales tax on motor vehicles, motor vehicle titles, and nonmotorized vehicles. (Act 96-46, 1st Sp. Sess., p. 58, §7.)
AL Code § 45-27-244.37 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 24 - Taxation.|Part 5 - Tax, Motor Vehicle.|Division 2 - Transfer of Duties.|Section 45-27-244.37 - Fees and Commissions.

Section 45-27-244.37Fees and commissions. The tax collector shall receive for the assessing and collecting of state and county ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles the same fees charged and commissions fixed by law to be paid to tax assessors, tax collectors, revenue commissioners, or license commissioners, for like services. All fees and commissions, including those charged for ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and nonmotorized vehicles in all municipalities in Escambia County shall be paid into the general fund of the county. (Act 96-46, 1st Sp. Sess., p. 58, §8.)