11-43C-65
Section 11-43C-65 Head of division of finance - Qualifications; bond. The head of the division
of finance shall be a person skilled in municipal accounting, taxation, and financial control.
He shall provide a bond with such surety and in such amount as the council may require by
resolution or ordinance. The premium on said bond shall be paid by the city. (Acts 1987, No.
87-102, p. 116, §65.)...
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11-44C-65
Section 11-44C-65 Director of finance - Qualifications; bond. The director of finance shall
be a person skilled in municipal accounting, taxation, and financial control. He shall provide
a bond with such surety and in such amount as the council may require by resolution or ordinance.
The premium on said bond shall be paid by the city. (Acts 1985, No. 85-229, p. 96, §65.)...

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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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11-43C-66
Section 11-43C-66 Head of division of finance - Powers and duties. The head of the division
of finance shall have general management and control of the division and of finance. He shall
have charge, subject to the direction and control of the mayor, of the administration of the
financial affairs of the city, and to that end shall have authority and be required to: (1)
Cooperate with the mayor in compiling estimates for the general fund, public utility, and
capital budgets; (2) Supervise and control all encumbrances, expenditures, and disbursements
to insure that budget appropriations are not exceeded; (3) Prescribe and install systems of
accounts for all departments, offices, and agencies of the city and provide instructions for
their use; and prescribe the form of receipts, vouchers, bills, or claims to be used and of
accounts to be kept by all departments, offices, and agencies of the city; (4) Require daily,
or at such other intervals but no longer than weekly, a report of receipts...
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11-44B-11
Section 11-44B-11 City clerk, finance director, revenue director, city attorney, assistant
city attorneys, and city department heads continued in office; powers and duties; claims against
city; financial records; warrants; deposit of public money; payment of moneys due municipality;
office space, supplies, and other support. (a) If the city clerk of any city which adopts
the mayor-council form of government as herein provided holds office subject to any civil
service or merit system, such clerk shall continue to be the city clerk under the mayor-council
form of government of such city and his successors shall be selected and hold office subject
to the provisions of such civil service or merit system. The city clerk shall attend the meetings
of the council and keep a record of its proceedings. He shall have the custody of the rules,
ordinances and resolutions of the council and shall keep a record of them when adopted by
the council. He shall also have the custody of the city seal....
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11-44C-66
Section 11-44C-66 Director of finance - Powers and duties. The director of finance shall have
general management and control of the several divisions and units of the department of finance.
He or she shall have charge, subject to the direction and control of the mayor, of the administration
of the financial affairs of the city, and to that end shall have authority and be required
to: (1) Cooperate with the mayor in compiling estimates for the general fund, public utility,
and capital budgets; (2) Supervise and control all encumbrances, expenditures, and disbursements
to insure that budget appropriations are not exceeded; (3) Prescribe and install systems of
accounts for all departments, offices, and agencies of the city and provide instructions for
their use; and prescribe the form of receipts, vouchers, bills, or claims to be used and of
accounts to be kept by all departments, offices, and agencies of the city; (4) Require daily,
or at such other intervals, a report of receipts from...
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45-37A-52.163
Section 45-37A-52.163 Director of finance - Powers and duties. The director of finance shall
have general management and control of the several divisions and units of the department of
finance. He or she shall have charge, subject to the direction and control of the mayor, of
the administration of the financial affairs of the city, and to that end shall have authority
and be required to: (1) Cooperate with the mayor in compiling estimates for the general fund,
public utility, and capital budgets. (2) Supervise and control all encumbrances, expenditures,
and disbursements to insure that budget appropriations are not exceeded. (3) Prescribe and
install systems of accounts for all departments, offices, and agencies of the city and provide
instructions for their use; and prescribe the form of receipts, vouchers, bills, or claims
to be used and of accounts to be kept by all departments, offices, and agencies of the city
(4) Require daily, or at such other intervals as he or she may deem...
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11-43-21
Section 11-43-21 Qualifications; compensation; powers and duties; bond; term of office and
removal. (a) A city manager employed under the provisions of this article shall have the authority
and be charged with the duties, liabilities, and penalties and shall hold office and receive
compensation as set forth in this section: The city manager shall be the administrative head
of the municipal government. He shall be chosen by the governing body of the municipality
without regard to political beliefs and solely upon the basis of his executive and administrative
qualifications. The choice shall not be limited to inhabitants of the municipality or of the
State of Alabama. The city manager shall receive such compensation as may be prescribed by
ordinance of the governing body, which shall be payable in 12 monthly installments from the
municipal treasury. During the absence or disability of the city manager the governing body
shall designate some properly qualified person to perform the duties...
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11-43C-44
Section 11-43C-44 General fund budget. The general fund budget shall include for each public
utility owned by the city only the net amounts estimated to be received from or to be appropriated
to each public utility. The general fund budget shall be prepared in accordance with accepted
principles of municipal accounting and budgetary procedures and techniques, and shall show:
(1) Such portion of the general fund cash surplus as it is estimated will exist, at the end
of the current fiscal year, and is proposed to be used for meeting expenditures in the general
fund budget for the ensuing year; (2) An estimate of the receipts from current ad valorem
taxes on real estate and tangible personal property during the ensuing fiscal year, assuming
that the percentage of the levy collected be no greater than the average percentage of the
levy collected in the last three completed tax years; (3) An estimate of receipts from all
other sources of revenue, provided that the estimated receipts from...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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