45-29-83.20
Section 45-29-83.20 Clerks. (a) The judge of probate, tax assessor, and tax collector in Fayette
County are each hereby authorized to hire a chief clerk. The chief clerks' salaries shall
be fixed by the Fayette County Commission and paid from the general fund of the county. (b)
The judge of probate, provided sufficient funds are available, shall be authorized to employ
additional clerks as deemed necessary and approved by the Fayette County Commission. The salaries
of the clerks shall be fixed by the Fayette County Commission. (Act 79-740, p. 1315, §1,
2.)...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire districts.
(a) The Jackson County Commission is hereby authorized to fix a county fire protection tax
at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
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45-43-230
Section 45-43-230 Expense 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.)...
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45-48-60.01
Section 45-48-60.01 Expenses for operation; deputy coroners; compensation. (a) The Marshall
County Commission may appropriate and expend county funds for expenses necessary for the operation
of the office of the coroner in the county. Expenses may include, but are not limited to,
computers, telephone service, equipment, supplies, office space, and any other expenses approved
by the county commission. The county commission may provide the coroner and his or her deputy
with expenses for the operation of a motor vehicle or may furnish the coroner with the use
of a county vehicle. (b) The county commission may authorize the coroner to appoint one or
more deputy coroners to perform the duties of the coroner in the absence of the coroner and
provide for the compensation of any deputy coroner appointed. (c) The county commission may
provide an additional expense allowance for the coroner and may provide for the salary of
the coroner effective on the next term of office of the coroner. Any...
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11-8-3
Section 11-8-3 Annual budget. (a) It shall be the duty of the county commission, at some meeting
in September of each calendar year, but not later than October 1, to prepare and adopt a budget
for the fiscal year beginning on October 1 of the current calendar year which shall include
all of the following: (1) An estimate of the anticipated revenue of the county for all public
funds under its supervision and control including all unexpended balances as provided in Section
11-8-6. (2) An estimate of expenditures for county operations. (3) Appropriations for the
respective amounts that are to be used for each of such purposes. (b) The appropriations made
in the budget shall not exceed the estimated total revenue of the county available for appropriations.
(c) The budget adopted, at a minimum, shall include any revenue required to be included in
the budget under the provisions of Alabama law and reasonable expenditures for the operation
of the offices of the judge of probate, tax...
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45-27-80
Section 45-27-80 Expense allowance for supernumerary circuit clerks. (a) This section shall
be applicable to supernumerary circuit clerks In Escambia County. (b) Any law to the contrary
notwithstanding, the Supernumerary Circuit Clerk of Escambia County shall receive an annual
expense allowance in an amount which together with any salary from county, municipality, or
state funds shall equal the total annual salary paid to the Supernumerary Tax Collector of
Escambia County. Such annual expense allowance shall be payable from the county general fund
in monthly installments in an amount equalling the difference between the monthly installment
of the total annual salary paid to the county supernumerary tax collector and the monthly
installment of the annual salary paid to the county supernumerary circuit clerk. (Act 83-679,
p. 1068, §§1, 2.)...
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40-3-7
Section 40-3-7 Term of service and schedule of compensation of members. The annual term of
service and compensation of members of the several county boards of equalization shall be
on a basis of total assessed value of all taxable property, using the year 1955 as the basis,
to be determined as follows: (1) In those counties in which the total assessed value of all
taxable property exceeds $600,000,000 according to the tax assessor's abstract of assessments
for the year, except in a county subject to subdivision (2), the members of the county boards
of equalization shall serve on a full-time basis, and each associate member shall be paid
at the rate of $19,425 per annum, and the chair shall be paid at the rate of $21,090 per annum,
payable in monthly installments. (2)a. This subdivision shall apply to any county of this
state which has a population of 600,000 or more according to the last or any subsequent federal
census and in which the total assessed value of all taxable property...
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45-2-234.04
Section 45-2-234.04 Administration of compensation and benefits. All employees of the office
of Sheriff of Baldwin County shall continue to participate and be serviced in matters of health
insurance, life insurance, and disability insurance by the Baldwin County Commission. The
office of sheriff shall administer all matters regarding personnel overtime, longevity, subsistence,
salaries, retirement, Social Security, workers' compensation, and retirement cost-of-living
for employees of the sheriff's office. The financial accounting and maintenance of these activities
shall be from an account of the office of sheriff with a local banking institution and from
funds which are provided for these activities from the county's general fund budget. (Act
2002-463, p. 1205, §5.)...
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45-23-240.40
Section 45-23-240.40 Creation; clerks and assistants. There is created within the Tax Assessor's
Office of Dale County a license division. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
for such stationery forms and supplies as are furnished pursuant to law by the State Department
of Finance or the Comptroller. The county commission shall insure that the tax assessor has
sufficient staff and shall provide such clerks, and other assistants for the tax assessor
as shall be necessary from time to time for the proper and efficient performance of the duties
of the office. The tax assessor shall have authority to employ such clerks, and other assistants,
and to fix their compensation; provided however, the number and compensation of such clerks
and other assistants shall be subject to the approval of the county commission. The compensation
of such clerks and other assistants shall be paid...
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