11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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11-51-241
Section 11-51-241 Exemption. The governing body of any Class 6 municipality, by the adoption
of a resolution or an ordinance, and the board of education of the municipality by the adoption
of a resolution, may grant, with respect to any parcel of commercial property located within
the municipality, for a period of not more than 15 years, a partial or complete exemption
from the portion of the municipal and county ad valorem taxes allocated for municipal educational
purposes which exceeds 20 mills; provided, the revenue from municipal and county ad valorem
taxes allocated for municipal educational purposes with respect to the parcel of commercial
property continues to equal or exceed the amount of revenue with respect to the parcel for
the tax year immediately preceding the first tax year for which the exemption is effective.
The extent of the exemption and the period of the exemption shall be fixed in the resolution
or ordinance. (Act 2000-571, p. 1054, §2.)...
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11-86-5
Section 11-86-5 Appropriations; designation, acquisition, improvement, etc., of lands or buildings
for recreational purposes; joint actions by counties and municipalities. The county commission
of a county or governing body of a municipality may make appropriations from county or municipal
general funds to the recreation board for the support and maintenance of the board, a recreational
program and recreational lands, buildings, equipment, and facilities. The county commission
or municipal governing body may designate for use as parks, playgrounds and recreation centers
and facilities any lands or buildings owned by, leased by, or loaned to the county or municipality.
The county commission or municipal governing body may improve and equip or appropriate funds
to the board for improving and equipping the lands and buildings for recreational purposes.
The county commission or municipal governing body may acquire lands, buildings, and facilities
for recreational purposes by means of...
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4-3-5
Section 4-3-5 Board of directors of authority. Each authority shall be governed by a board
of directors of three or more members, selected as provided herein. If the sole authorizing
subdivision is a county, the governing body of said county shall elect all members, the number
of such members to be set out in the certificate of incorporation of said authority. In all
other cases, one member shall be elected by the governing body of each authorizing subdivision,
one member shall be elected by the governing body of the county in which is located the principal
office of the authority specified in the certificate of incorporation, if such county is not
an authorizing subdivision, and one additional member shall be agreed to and elected by the
governing bodies of all the authorizing subdivisions and the governing body of said county
in which is located the principal office of the authority specified in the certificate of
incorporation. Each member elected by the governing body of one of the...
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11-43A-7
Section 11-43A-7 Time for change in form of government. The change in the form of government
shall take place on the first Monday in November following the date of the next ensuing municipal
election for the election of members of the governing body held by the municipality during
a general municipal election year as established by Section 11-46-21, except in Class 6 cities
wherein the municipal governing body has elected to have a nine-member council as authorized
in Section 11-43A-8; and in such cities the change in the form of government may take place
on the first Monday in November in any even-numbered year, designated therefor by the municipal
governing body unless the election approving such change was held in 1983, in which case the
change shall take place on the first Monday in October 1986. (Acts 1982, No. 82-517, p. 851,
§7; Acts 1983, No. 83-621, p. 964, §1; Act 2019-360, §2.)...
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11-43A-9
Section 11-43A-9 Election of municipal officers; division of municipality into districts; qualifications
and eligibility of candidates; runoff election; term of office; exception for Class 6 cities.
(a) In all cities to which this section applies, except Class 6 cities wherein the municipal
governing body has elected to have a nine-member council, as authorized in Section 11-43A-8,
the election for the first officers of the municipality shall be held on the same date as
the date of election for the next ensuing general municipal election. Except as otherwise
provided for in Section 11-43A-1.1, the election of the governing body of the municipality
shall cause the municipality to be divided into three districts containing as nearly an equal
number of people as possible. Candidates shall qualify in the manner prescribed in the general
municipal election laws and shall have the qualifications and eligibility set forth therein.
Each candidate shall announce that he or she is to become a...
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11-86-2
Section 11-86-2 Composition; qualifications, appointment, terms of office, and compensation
of members; officers; adoption of rules and regulations. Each recreation board shall consist
of not less than five nor more than nine members selected by the county commission or municipal
governing body from residents of the county or municipality who have recognized interest in
recreational activities. Members of the recreation board first shall be appointed as follows:
One for a term of one year; one for a term of two years; one for a term of three years; one
for a term of four years; and one for a term of five years. Any members, in excess of five,
shall initially be appointed as follows: The sixth member shall be appointed for a term of
one year; the seventh member shall be appointed for a term of two years; the eighth member
shall be appointed for a term of three years; and the ninth member shall be appointed for
a term of four years. As the terms of members expire, their successors shall...
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11-91-1
Section 11-91-1 Provision by governing bodies of counties and municipalities for group life,
health, accident, etc., insurance, etc., for officers and employees authorized. (a) The council,
commission, or similar governing body of each municipal corporation, the board of directors
of each incorporated municipal board, the county commission of each county, the board of education
of each city and the board of education of each county, now existing or established after
August 16, 1947, shall have power and authority to contract for and obtain and maintain policies
of group life, health, accident, and hospitalization insurance or any one or more of them
and shall have power and authority to contract for and obtain and maintain individual annuity
contracts, retirement income policies or group annuity contracts to provide a retirement plan
for the benefit of such of the officers and employees of such municipality, incorporated municipal
board, county, or board as may be determined by such...
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11-43A-8
Section 11-43A-8 Name of governing body; composition of council; election of council; alternate
form for Class 6 cities. (a) The governing body provided for herein shall be known collectively
as the "Council of the City (Town) of _____ (name of city or town to be inserted)"
and shall have the powers and duties hereinafter provided. Except as hereinafter provided
and as otherwise provided for in Section 11-43A-1.1, the council shall have five members.
One member shall be the mayor, elected by the voters at large, to preside over the deliberations
of the council. One member shall be a council member elected by the voters at large. Three
members shall be council members elected by the voters from each of three single-member districts.
The council first elected shall qualify and take office on the first Monday in November following
the date of the next ensuing municipal election held for the election of members of a municipal
governing body during a general municipal election year. (b) In...
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11-51-48
Section 11-51-48 Computation and entry in assessment book of amount of property tax owed by
taxpayer. After the municipal taxes have been levied by the council, board of commissioners,
or other governing body of such municipalities and certified to the tax assessors of the counties
in which the same are situated for the next succeeding tax year beginning on the next succeeding
October 1, the assessor must compute the amount thereof at the rate levied by the council,
board of commissioners, or other governing body of such municipalities as shown by the certified
copy furnished the assessor of the resolution or ordinance passed which will be owing by each
taxpayer on the assessed value of the property for the then current state tax year and enter
the same in the books of assessment required to be made by the assessor under the provisions
of law opposite the name of such taxpayer and foot up the same, the footings to be carried
from page to page and the total amount thereof footed up....
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