reglab/housing_qa huggingface dataset:
AL Code § 45-43-100.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 10 - Education.|Part 1 - Board of Education.|Section 45-43-100.01 - Compensation

Section 45-43-100.01Compensation (a) In Lowndes County, upon resolution passed by a majority of the members of the county board of education, in lieu of any other compensation, salary, or expense allowance provided by law, each member of the county board of education shall be entitled to receive compensation in the amount of one thousand dollars ($1,000) per month. (b) The compensation provided by this section shall be paid in the same manner and from the same source as compensation and expense allowances for members of the Lowndes County Board of Education are currently paid and shall become effective on the first of the month following passage of the resolution by the board. (Act 2017-435, §1.)
AL Code § 45-43-101 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 10 - Education.|Part 2 - Superintendent of Education|Section 45-43-101 - Appointment of Superintendent.

Section 45-43-101Appointment of superintendent. In Lowndes County, the county board of education is hereby authorized to appoint a superintendent of education at the expiration of the term of the present superintendent or if a vacancy occurs in the office. The superintendent shall be appointed to serve at the pleasure of the county board of education.  (Act 85­481, p. 474, § 1; Act 85­725, p. 1177, § 1.)
AL Code § 45-43-171 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 17 - Health and Environment.|Part 2|Section 45-43-171 - Connection to Public Sewerage Systems or Private Disposal Systems.

Section 45-43-171Connection to public sewerage systems or private disposal systems. (a)(1) The Lowndes County Commission may compel the connection of existing positive outlets, privies, water closets, and septic tanks situated in the unincorporated areas of Lowndes County to any available public sewerage system, whether publicly or privately owned, within 90 days after receiving official notice to do so. (2) Where a public sewerage system is not available, the county commission, through the county health department, shall compel the connection of all existing positive outlets, privies, water closets, and septic tanks situated in the unincorporated areas of Lowndes County to private disposal systems conforming to the rules of the State Board of Health. (b) The notice required in subdivision (a)(1) shall cite this section as the authority for the actions to be taken, shall provide the name and telephone number of a person employed by the county who may be contacted regarding the notice, and shall be signed by an officer or employee of the county as designated by the county commission. (c) In the case of failure of the property owner to connect after reasonable notice from the county, the county may connect the existing positive outlets, privies, water closets, and septic tanks with the sewerage system and the expense shall be assessed against the property, and the cost thereof shall be a lien upon the property in favor of the county, superior to all other liens, to be collected as other debts are collected or liens are enforced. (d) When connections are made by the county under this section, the county shall prepare a statement in writing setting forth the name of the owner and a description of the property upon which the improvements have been made, together with the cost of the sanitary sewer connection, and the statement shall be signed by the presiding officer of the county commission and filed with the judge of probate in the county for recording in the mortgage records of the county. The filing of the statement shall operate as notice of the lien from the date of its filing. (e) The provisions of this section may be enforced by the Circuit Court of Lowndes County by an action brought by the county health department or the county commission seeking an injunction or other proper remedy. (Act 2019-95, §1.)
AL Code § 45-43-230 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 23 - Sheriff.|Part 1 - Compensation.|Section 45-43-230 - Expense Allowance; Additional Compensation.

Section 45-43-230Expense allowance; additional compensation. (a) The Sheriff of Lowndes County shall receive an additional expense allowance in the amount of ten thousand dollars ($10,000) per annum, payable in equal monthly installments from the general fund of the county as other county employees are paid. This expense allowance shall be in addition to all other expense allowances, compensation, or other salary provided by law and may be treated as compensation for retirement contributions. (b) Beginning with the next term of office, the annual salary for the sheriff shall be increased by ten thousand dollars ($10,000) per annum, payable in equal monthly installments from the general fund of the county as other county employees are paid and, at that time, subsection (a) shall become null and void. (Act 2017-143, § 1; Act 2017-172, § 1.)
AL Code § 45-43-230.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 23 - Sheriff.|Part 1 - Compensation.|Section 45-43-230.01 - Ratification and Confirmation of Certain Prior Compensation.

Section 45-43-230.01Ratification and confirmation of certain prior compensation. In Lowndes County, any cost-of-living increases, merit raises, one-time pay increases, or any other increases in compensation granted or paid to the sheriff prior to February 28, 2018, are ratified and confirmed without regard as to whether the compensation was correctly calculated or paid. These payments shall continue to be paid to the sheriff as an expense allowance until the end of the current term of office of the sheriff. Effective beginning the next term of office, the expense allowance shall be null and void and shall be converted to salary. The compensation and expense allowance provided by this section shall be in addition to any compensation or expense allowances provided by law. (Act 2018-145, §2.)
AL Code § 45-43-231 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 23 - Sheriff.|Part 2 - Funding.|Section 45-43-231 - Service of Process.

Section 45-43-231Service of process. (a) This section shall only apply to Lowndes County. (b) The Lowndes County Sheriff Service of Process Serving Fund is created and hereinafter referred to in this section as the fund. (c) The Sheriff of Lowndes County, except for warrants for arrest, may contract with or enter into contract or agreement with a private, public, or governmental entity for the purpose of service of process. (d)(1) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the criminal division of the district and circuit courts of Lowndes County, shall increase the fees by fifteen dollars ($15) per document for the fund. (2) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil division of the district and circuit courts of Lowndes County shall increase the fees by fifteen dollars ($15) per document for the fund. (3) The court official designated in Lowndes County by law for the respective courts shall collect the additional service of process fee designated in subdivisions (1) and (2) and remit the fees collected to the sheriff for deposit in the fund. (e) The sheriff may use the monies generated by this section for law enforcement purposes in Lowndes County, as the sheriff sees fit, including contracting with or entering into a contract or agreement with a private, public, or governmental entity for service of process of documents from the civil or criminal division of the district or circuit court. The funds shall not revert to the general fund of the county at the end of fiscal year. (Act 2004-272, p. 378, §§ 1-5.)
AL Code § 45-43-232 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 23 - Sheriff.|Part 3 - Jails.|Section 45-43-232 - Jail Store; Disposition of Funds.

Section 45-43-232Jail store; disposition of funds. (a) The Sheriff of Lowndes County may operate a jail store or commissary for all inmates within the confines of Lowndes County custody. The jail store or commissary shall be operated to serve the needs of the county jail population. (b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of Lowndes County, or his or her appointed agent, in any bank located in Lowndes County selected by the sheriff, into a fund known as the sheriff's law enforcement fund. (c) The sheriff's law enforcement fund shall be drawn upon by the Sheriff of Lowndes County, or his or her appointed agent, and shall be used for the betterment of law enforcement in the public's interest in the discharge of the sheriff's office, as the sheriff sees fit. (d) Any and all monies collected prior to May 23, 2000, shall be transferred into the sheriff's law enforcement fund created by this section. (e) The establishment of the sheriff's law enforcement fund and the use of the funds shall not diminish or take the place of any other source of income established for the sheriff or the operation of his or her office. (f) The Department of Examiners of Public Accounts shall audit the fund annually and submit a copy of the audit to the sheriff within 30 days of its completion.  (Act 2000-645, p. 1290, §§ 1-6.)
AL Code § 45-43-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 23 - Sheriff.|Part 4 - Pistol Permits.|Section 45-43-233 - Pistol Permit Fee; Disposition of Funds.

Section 45-43-233Pistol permit fee; disposition of funds. (a)(1) In Lowndes 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 fifteen dollars ($15), which shall be collected by the sheriff. (2) Any and all monies collected under subdivision (1) shall be deposited by the Sheriff of Lowndes County or his or her appointed agent in any bank located in Lowndes County selected by the sheriff, into a fund known as the sheriff's law enforcement fund. Two dollars ($2) of each fee collected shall be paid into the county general fund on the last day of the month collected. (3) Any and all monies on May 19, 1993, in the current sheriff's law enforcement fund created under Act 81-421, shall be transferred into the new sheriff's law enforcement fund created by this subsection. The sheriff's law enforcement fund created under Act 81-421 shall become null and void on May 19, 1993. (4) The sheriff's law enforcement fund as provided in subdivision (2) shall be drawn upon by the Sheriff of Lowndes County or his or her appointed agent and shall be used exclusively for law enforcement purposes in the public's interest and in the discharge of the sheriff's office as the sheriff sees fit. (5) The establishment of the sheriff's law enforcement fund as provided in this subsection and the use of such funds shall in no way diminish or take the place of any other source of income established for the sheriff or the operation of his or her office. (b)(1) In Lowndes 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 increased by five dollars ($5), amending subdivision (1) of subsection (a). (2) Any and all monies collected under subdivision (1) shall be deposited by the Sheriff of Lowndes County in any bank located in Lowndes County selected by the sheriff, into a fund known as the sheriff's law enforcement fund. (3) The sheriff's law enforcement fund as provided in subdivision (2) shall be drawn upon by the Sheriff of Lowndes County or his or her appointed agent and shall be exclusively for law enforcement purposes in the public's interest and in the discharge of the sheriff's office as the sheriff sees fit. (4) The establishment of the sheriff's law enforcement fund as provided in this subsection 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 93-691, p. 1322, §§ 1-5; Act 2007-307, p. 555, §§ 1-4; Act 2007-390, p. 781, §§ 1-4.)
AL Code § 45-43-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-43-241 - Ad Valorem Tax Authorized.

Section 45-43-241Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Lowndes County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of three mills on each dollar of taxable property in the county. The tax herein authorized, if levied, shall begin on the tax year beginning October 1, 2003. The revenue from the additional tax shall be paid to the county general fund to be used for county general fund purposes by the county commission, including, but not limited to, funding the E911 system and fire departments and fire protection. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose. (Act 2002-326, p. 895, § 1; Act 2002-327, p. 895, § 1.)
AL Code § 45-43-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 4 - Tax, Business.|Section 45-43-243 - Levy or Increase Authorized.

Section 45-43-243Levy or increase authorized. The County Commission of Lowndes County is hereby granted the power and authority by ordinance, to levy a separate, or increase an existing, county business or county privilege license; provided however that nothing in this section shall be construed to conflict with or repeal Section 40-21-64.  (Act 89-500, p. 1036, § 1.)
AL Code § 45-43-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244 - Definitions.

Section 45-43-244Definitions. For the purposes of this part, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of such distributor in interstate commerce. (3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor commonly used in internal combustion engines; provided, that such term shall not be held to apply to those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Tractor fuel, gas, oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in any county for use in the operation of any motor vehicle upon the highways of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or otherwise, singular or plural. (6) REFINER. Any person who manufactures, distills, blends, compounds, or mixes any one or more products in the production of gasoline or motor fuel as herein defined. (7) RETAIL DEALER. Any person herein defined as a distributor who is also engaged in the selling of gasoline or motor fuel in this state at any place in this state in broken quantities. (8) STORER. Any person who ships or causes to be shipped or receives gasoline or motor fuel into this state in any quantities and stores the same in any manner and withdraws or uses the same for any purpose. (9) USER. Any person who uses or consumes gasoline or motor fuel in this state in any manner or for any purpose; provided, that the term user is not to include any refiner who has a refinery or refineries located within the State of Alabama when using gasoline or motor fuel in the manufacturing or refining process, or any person who holds a federal permit to blend motor fuels under the federal law and statutes and who pays the federal excise tax on such motor fuels directly to the federal government, when such person uses gasoline in this state in such blending process.  (Act 87-620, p. 1097, § 1; Act 88-408, p. 603, § 1.)
AL Code § 45-43-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.01 - Levy of Tax.

Section 45-43-244.01Levy of tax. The Lowndes County Commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within Lowndes County at the rate of two cents ($.02) per gallon and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such county; provided that the excise tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax levied pursuant to this part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the tax shall not be paid but once. The excise tax levied pursuant to this part shall apply to persons, firms, corporations, dealers, or distributors storing gasoline or motor fuel and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawal be for sale or other use, provided that sellers of gasoline or motor fuel and its substitutes paying the tax herein authorized may pay the same computed and paid on the basis of their sales as hereinafter required, and storers and distributors shall compute and pay such tax on the basis of their withdrawals or distributions. The tax herein authorized shall be in addition to any and all excise or other taxes imposed on gasoline or motor fuel or any device or substitute therefor, or on the business of selling, distributing, storing, or withdrawing from storage for any purpose, gasoline or motor fuel as herein defined; however, such tax shall not be levied by the county commission upon any gasoline or motor fuel as herein defined when used in essential governmental functions by the State of Alabama or any agency thereof, or county governing agencies, municipalities, and boards of education. (Act 87-620, p. 1097, § 2; Act 88-267, p. 424, § 1; Act 88-408, p. 603, § 1.)
AL Code § 45-43-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.02 - Statement of Sales and Withdrawals.

Section 45-43-244.02Statement of sales and withdrawals. On or before the 20th day of each month after July 24, 1987, every person upon whom the excise tax is levied shall render to the County Commission of Lowndes County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline made by him, her, or them during the next preceding month, liable for payment of the excise tax imposed pursuant to this part, and shall furnish to the Lowndes County Commission such additional information as the Lowndes County Commission may require upon blanks to be formulated and furnished by the Lowndes County Commission, and at the time of making such report shall pay to the Lowndes County Commission an amount of money equal to the excise tax levied under this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon conviction thereupon the person so convicted shall be punished as provided by law for the crime of perjury. (Act 87-620, p. 1097, § 3.)
AL Code § 45-43-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.03 - Recordkeeping.

Section 45-43-244.03Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale of withdrawals of gasoline and motor fuel made in Lowndes County taxed under this part. (Act 87-620, p. 1097, § 4.)
AL Code § 45-43-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.04 - Report of Business Address.

Section 45-43-244.04Report of business address. Within 30 days after the effective date of the levy of the tax levied under this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a report on blanks furnished under Section 45-43-244.01 to the Lowndes County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Lowndes County, which information shall be entered by the Lowndes County Commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the Lowndes County Commission of such removal giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this part has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in Lowndes County until he or she shall have made such reports to the Lowndes County Commission. (Act 87-620, p. 1097, § 5.)
AL Code § 45-43-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.05 - Violations.

Section 45-43-244.05Violations. If any distributor, storer, or retail dealer of gasoline or motor fuel in Lowndes County shall fail to make the reports or any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the Lowndes County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law.  (Act 87-620, p. 1097, § 6.)