reglab/housing_qa huggingface dataset:
AL Code § 45-41-240.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-41-240.06 - Abolition of Offices; Staff.

Section 45-41-240.06Abolition of offices; staff. (a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. In the event that the office of tax assessor or tax collector becomes vacant before October 1, 2003, the office of county revenue commissioner shall immediately come into being, and the remaining officer, tax assessor or tax collector, as the case may be, shall immediately assume the duties of the office of county revenue commissioner and shall perform the duties until a county revenue commissioner has been elected as provided by this article. (b) All personnel employed in the office of tax assessor or tax collector at the time the office of county revenue commissioner comes into being shall be absorbed into the staff of the office of county revenue commissioner. Any position held by one of these employees may not be eliminated until the employee either retires or the position otherwise becomes vacant. (Act 97-805, 1st Sp. Sess., p. 89, §7; Act 97-861, 1st Sp. Sess., p. 198, §7.)
AL Code § 45-41-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-41-241 - Ad Valorem Tax Authorized.

Section 45-41-241Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county commission of Lee County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax in the amount of 5 mills on each dollar of taxable property outside the corporate limits of the cities of Auburn and Opelika. The revenues from the tax shall be paid to the county general fund. (b) The increase in the rate of the tax as provided herein is subject to the approval of a majority of the qualified electors of the area affected who vote on the proposed increase at a special election called and held for such purposes pursuant to the provisions of subsection (f) of Amendment 373 to the Constitution. (Act 91-350, p. 673, §§1, 2.)
AL Code § 45-41-241.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-41-241.01 - Ad Valorem Tax Increase.

Section 45-41-241.01Ad valorem tax increase. (a) As used in this section, the following words and phrases shall have the following meanings: (1) AMENDMENT 309. That amendment to the Constitution that was proposed by Act 683, H. 512, 1969 Regular Session. (2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session. (3) CONSTITUTION. The Constitution of Alabama of 1901. (4) COUNTY. Lee County, Alabama. (5) COUNTY COMMISSION. Lee County Commission. (6) SPECIAL TAX. The district ad valorem tax authorized in Amendment 309 and levied and collected on taxable property in the county school district in the county, being all the area of the county lying outside the Cities of Auburn, Opelika, and Phenix City. (b) The county presently levies and collects the special tax at a rate of fifty cents ($.50) on each one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to Amendment 309 and an election held in the district on March 9, 1993. Pursuant to a resolution adopted by the county commission in accordance with Amendment 373, the county proposes to increase the rate at which it may levy and collect the special tax within the area of Lee County lying outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City to a maximum rate, for any tax year, which is equal to one dollar twenty cents ($1.20) on each one hundred dollars ($100) (12 mills on each dollar) of assessed value. (c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the county commission after a public hearing, the county commission may increase the rate at which the county levies and collects the special tax to a maximum rate, for any tax year, which is equal to one dollar twenty cents ($1.20) on each one hundred dollars ($100) (12 mills on each dollar) of assessed value. (d) The increase in the rate at which the special tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the county who vote on the proposed increase at a special election called and held for such purpose pursuant to the provisions of subsection (f) of Amendment 373. (Act 2007-302, p. 550, §§1-4; Act 2007-394, p. 787, §§1-4.)
AL Code § 45-41-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-41-242 - Levy of Tax.

Section 45-41-242Levy of tax. In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Lee County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to two percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms.  (Act 88-823, 1st Sp. Sess., p. 262, §1.)
AL Code § 45-41-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-41-242.01 - Exemptions.

Section 45-41-242.01Exemptions. There are exempted from the tax levied by this article and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more. (Act 88-823, 1st Sp. Sess., p. 262, §2.)
AL Code § 45-41-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-41-242.02 - Monthly Report; Recordkeeping; Failure to Pay.

Section 45-41-242.02Monthly report; recordkeeping; failure to pay. (a) The taxes levied by this article, except as otherwise provided herein, shall be due and payable to the State Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month after the effective date of the taxes, every person on whom the tax is levied by this article shall render to the Department of Revenue on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with such other information as the Department of Revenue may demand and require; and at the time of making such monthly report, the taxpayer shall compute and pay to the Department of Revenue the amount of taxes shown to be due; provided, however, that any person subject to the tax who conducts any business on a credit basis may defer reporting and paying the tax until after the person has received payment for the items, articles, or accommodations furnished; and in the event he or she so defers reporting and paying any such taxes, he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing such report. (b) It shall be the duty of every person engaged or continuing in any business subject to the taxes levied by this article to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable under this article. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the State Department of Revenue or by any duly authorized agent, deputy, or employees of the department. (c) Any person who fails to pay the tax levied by this article within the time required by this article shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest thereon from the date on which the tax became due and payable at the rate due and payable on the state lodging tax, such penalty and interest to be assessed and collected as a part of the tax; provided, however, that the State Department of Revenue, if good and sufficient reason be shown, may waive or remit the penalty or any portion thereof.  (Act 88-823, 1st Sp. Sess., p. 262, §3.)
AL Code § 45-41-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-41-242.03 - Application of State Statutes.

Section 45-41-242.03Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise; the promulgation of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this article when applied to the tax levied by this article, shall apply to the county tax levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this article to the county taxes levied and to the administration of this article are incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 88-823, 1st Sp. Sess., p. 262, §4.)
AL Code § 45-41-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-41-242.04 - Severability.

Section 45-41-242.04Severability. None of the provisions of this article shall be applied in such manner as to violate the Commerce Clause of the United States Constitution. Should any provision of this article be held invalid, the invalidity thereof shall not affect the remaining provisions of this article. (Act 88-823, 1st Sp. Sess., p. 262, §5.)
AL Code § 45-41-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-41-242.05 - Cost of Collection.

Section 45-41-242.05Cost of collection. The State Department of Revenue shall charge Lee County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due Lee County for that month. (Act 88-823, 1st Sp. Sess., p. 262, §6.)
AL Code § 45-41-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-41-242.06 - Auburn-Opelika Convention and Visitors Bureau.

Section 45-41-242.06Auburn-Opelika Convention and Visitors Bureau. (a) There shall be created and established the Auburn-Opelika Convention and Visitors Bureau. The bureau shall be composed of five board members: The judge of probate or his or her appointee; the mayors or their appointees from the Cities of Auburn and Opelika; and one employee from Auburn University, appointed by the President of Auburn University; and the four board members shall select a fifth member. The Lee County Extension Agent shall be an ex-officio member. The Executive Director of the Auburn Chamber of Commerce and the Executive Director of the Opelika Chamber of Commerce shall serve as ex-officio members. (b) The newly elected board of directors’ membership shall serve at the pleasure of the appointing authorities. (Act 88-823, 1st Sp. Sess., p. 262, §7.)
AL Code § 45-41-242.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-41-242.07 - Disposition of Funds.

Section 45-41-242.07Disposition of funds. The Lee County Commission shall deposit the proceeds of the tax into a fund to be directly appropriated to the Auburn-Opelika Convention and Visitors Bureau. (Act 88-823, 1st Sp. Sess., p. 262, §8.)
AL Code § 45-41A-10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41A - Lee County Municipalities.|Article 1 - Auburn.|Part 1 - Downtown Development Authority.|Section 45-41A-10 - Legislative Intent.

Section 45-41A-10Legislative intent. The revitalization and redevelopment of the central business district of the City of Auburn develops and promotes for the public good and general welfare trade, commerce, industry, general business, and employment opportunities and promotes the general welfare of the city and state by creating a climate favorable to the location of new industry, trade, and commerce, and the development of existing industry, trade, and commerce. Revitalization and redevelopment of such central business district by financing projects under this part shall develop and promote for the public good and general welfare trade, commerce, industry, general business, and employment opportunities and shall promote the general welfare of the city and state. It is therefore in the public interest and is vital to the public welfare of the people of Auburn and of Alabama, and it is hereby declared to be the public purpose of this part, to so revitalize and redevelop the central business district of the City of Auburn. (Act 85-185, p. 40, §1.)
AL Code § 45-41A-10.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41A - Lee County Municipalities.|Article 1 - Auburn.|Part 1 - Downtown Development Authority.|Section 45-41A-10.02 - Use of Particular Terms and Phrases.

Section 45-41A-10.02Use of particular terms and phrases. (a) The following provisions shall be applied wherever appropriate herein: Herein, hereby, hereunder, hereof, and other equivalent words refer to this part as an entirety and not solely to the particular section or portion thereof in which any such word is used. (b) The definitions set forth in Section 45-41A-10.01 shall be deemed to include both singular and plural and to cover all genders. (Act 85-185, p. 40, §3.)
AL Code § 45-41A-10.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41A - Lee County Municipalities.|Article 1 - Auburn.|Part 1 - Downtown Development Authority.|Section 45-41A-10.03 - Application; Authorization of Incorporation.

Section 45-41A-10.03Application; authorization of incorporation. (a) The authority may be organized pursuant to this part. In order to incorporate such a public corporation, any number of natural persons not less than three, who are duly qualified electors of the city, shall first file a written application with the governing body of the city, which application shall: (1) Contain a statement that the applicants propose to incorporate the authority pursuant to this part. (2) State the proposed location of the principal office of the authority, which shall be within the corporate limits of the city. (3) State that each of the applicants is a duly qualified elector of the city. (4) Request that the governing body of the city adopt a resolution declaring that it is wise, expedient, and necessary that the proposed authority be formed and authorizing the applicants to proceed to form the proposed authority by the filing for record of a certificate of incorporation in accordance with Section 45-41A-10.04.(b) Every such application shall be accompanied by such supporting documents or evidence as the applicants may consider appropriate. As promptly as may be practicable after the filing of the application with it in accordance with this section, the governing body of the city shall review the contents of the application, and shall adopt a resolution either denying the application or declaring that it is wise, expedient, and necessary that the proposed authority be formed and authorizing the applicants to proceed to form the proposed authority by the filing for record of a certificate of incorporation in accordance with Section 45-41A-10.04. The governing body with which the application is filed shall also cause a copy of the application to be spread upon or otherwise made a part of the minutes of the meeting of such governing body at which final action upon the application is taken. (Act 85-185, p. 40, §4.)
AL Code § 45-41A-10.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41A - Lee County Municipalities.|Article 1 - Auburn.|Part 1 - Downtown Development Authority.|Section 45-41A-10.04 - Incorporation Procedures; Contents and Execution of Certificate.

Section 45-41A-10.04Incorporation procedures; contents and execution of certificate. (a) Within 40 days following the adoption of the authorizing resolution, the applicants shall proceed to incorporate the authority by filing for record in the office of the Judge of Probate of Lee County a certificate of incorporation which shall comply in form and substance with the requirements of this section and which shall be in the form and executed in the manner herein provided. (b) The certificate of incorporation of the authority shall state all of the following: (1) The names of the persons forming the authority, and that each of them is a duly qualified elector of the city. (2) The name of the authority which shall be the Auburn Downtown Redevelopment Authority. (3) The period for the duration of the authority, if the duration is to be perpetual, subject to Section 45-41A-10.19 that fact shall be stated. (4) The name of the city together with the date on which the governing body thereof adopted the authorizing resolution. (5) The location of the principal office of the authority, which shall be within the corporate limits of the city. (6) That the authority is organized pursuant to this part. (7) Any other matters relating to the authority that the incorporators may choose to insert and that are not inconsistent with this part or with the laws of the state. (c) The certificate of incorporation shall be signed and acknowledged by the incorporators before an officer authorized by the laws of the state to take acknowledgments to deeds. When the certificate of incorporation is filed for record, there shall be attached to it a copy of the application as filed with the governing body of the city in accordance with Section 45-41A-10.03, and a certified copy of the authorizing resolution adopted by the governing body of the city. Upon the filing for record of the certificate of incorporation and the documents required by the preceding sentence to be attached thereto, the authority shall come into existence and shall constitute a public corporation under the name set forth in the certificate of incorporation. The judge of probate shall thereupon send a notice to the Secretary of State that the certificate of incorporation of the authority has been filed for record. (Act 85-185, p. 40, §5.)
AL Code § 45-41A-10.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41A - Lee County Municipalities.|Article 1 - Auburn.|Part 1 - Downtown Development Authority.|Section 45-41A-10.05 - Amendments to Certificate of Incorporation.

Section 45-41A-10.05Amendments to certificate of incorporation. (a) The certificate of incorporation of the authority incorporated under this part may at any time and from time to time be amended in the manner provided in this section. The board shall first adopt a resolution proposing an amendment to the certificate of incorporation which shall be set forth in full in the resolution and which amendment may include any matters which might have been included in the original certificate of incorporation. After the adoption by the board of a resolution proposing an amendment to the certificate of incorporation of the authority, the chair of the board and the secretary of the authority shall sign and file a written application in the name of and on behalf of the authority, under its seal, with the governing body of the city, requesting such governing body to adopt a resolution approving the proposed amendment, and accompanied by a certified copy of the resolution adopted by the board proposing the amendment to the certificate of incorporation, together with such documents in support of the application as the chair may consider appropriate. As promptly as may be practicable after the filing of the application with the governing body of the city pursuant to the foregoing provisions of this section, that governing body shall review the application and shall adopt a resolution either denying the application or authorizing the proposed amendment. Such governing body shall also cause a copy of the application and all accompanying documents to be spread upon or otherwise made a part of the minutes of the meeting of the governing body at which final action upon the application is taken. (b) Within 40 days following the adoption by the governing body of the city of a resolution approving the proposed amendment the chair of the board of the authority and the secretary of the authority shall sign, and file for record in the office of the Judge of Probate of Lee County, a certificate in the name of and in behalf of the authority under its seal reciting the adoption of the respective resolutions by the board and by the governing body and setting forth the proposed amendment. The judge of probate for such county shall thereupon record such certificate in an appropriate book in his or her office. When such certificate has been so filed and recorded, such amendment shall become effective and the certificate of incorporation shall thereupon be amended to the extent provided in the amendment. No certificate of incorporation of the authority shall be amended except in the manner provided in this section. (Act 85-185, p. 40, §6.)