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11-50-500
Section 11-50-500 Examination of books and accounts. The board shall at least once a year appoint
an expert accountant or firm of accountants who shall make an examination in detail of all
books and accounts of the board to cover the period since the preceding examination and make
a full report in writing, under oath, to the board of its findings at the board's first meeting
after completion of such report, a copy shall also be furnished the governing body of the
municipality, and the same shall be spread upon the minutes of the board, but the same person
or firm shall not be appointed or authorized to make such examination twice in succession.
For this service said accountant shall be paid such reasonable and proper sum as may be agreed
upon. (Acts 1939, No. 463, p. 675; Code 1940, T. 18, ยง70.)...
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11-52-54
Section 11-52-54 Reservation not to impair use of reserved lands by owner, etc., thereof; compensation
not to be paid or recovered for taking of or injury to buildings, etc., erected on
lands during reservation period. The reservation of a street location as provided in Section
11-52-50 shall not be deemed to prohibit or impair in any respect the use of the reserved
land by the owner or occupant thereof for any lawful purpose, including the erection of buildings
thereon, but no compensation other than the compensation awarded in the final report of said
board of appraisers as approved by the council as provided in Section 11-52-52 or, in the
case of an appeal, as awarded on such appeal as provided in Section 11-52-53 shall at any
time be paid by the municipality or public to or recovered from the municipality or public
by any person for the taking of or injury to any building or structure built or erected
within the period fixed in the resolution of council upon any such reserved...
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11-99A-4
Section 11-99A-4 Establishment of districts. (a) One or more owners of land wishing to form
a district in a municipality or a county may petition the municipality or county to form a
district as follows: (1) The owners shall prepare a written petition executed by the owners
of all land proposed to be included within the district. (2) The petition shall include a
description of the tract or tracts of land proposed to be included within the district, which
may include less than all of any individual tract of land. The description shall be sufficient
if it refers to tax assessment tracts in accordance with the tax assessor's numbering or other
reference system, by metes and bounds, by subdivision lot, by reference to recorded deeds,
or by other reasonable reference method. (3) The petition shall include a map or plat of the
proposed district, showing that, if the district is created, (i) with respect to a petition
being submitted to a municipality, the land will be contiguous with land...
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16-27A-2
Section 16-27A-2 Definitions. The following definitions and provisions shall apply to this
chapter: (1) AUTOMATED DEVICE. Any camera or recording device that uses a vehicle sensor and
camera synchronized to record by photograph or video the rear of a motor vehicle approaching
or overtaking a school bus that is stopped for the purpose of receiving or discharging school
children in violation of Section 32-5A-154. (2) BOARD. A board of education or the governing
body of a school system. (3) CONTRACTOR. A company that provides services to a board or governing
body including, but not limited to, automated devices, citation processing, and collection
of the civil fines. None of the activities of the contractor shall be construed as an agent
providing or participating in private investigative services or acting as a statutory authority
under open records laws. (4) COURT. A district court, if a school bus violation occurs in
an unincorporated area or a municipal court if a violation occurs in...
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40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition;
duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training.
All costs of operating the institute shall be paid from public funds appropriated, contributions
received, or fees and license revenues collected for this purpose. (b) The institute shall
operate under the direction and supervision of a board of directors. The board shall organize,
administer, control, oversee, and advise the institute so that the institute may carry out
the purposes of this section. The board shall promulgate reasonable rules and regulations
to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three
representatives appointed by the Alabama League of Municipalities, who shall either be municipal
officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer
or finance officer. (2) Three representatives appointed by the...
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40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section, the
following words and terms shall have the following meanings: (1) BUSINESS. Includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (2) COUNTY. Autauga County, Alabama.
(3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether it be a county
commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE FEE. Does
not include any sales or use tax. (5) PERSON. Includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity. (b) The purposes of this section are to
equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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45-49A-30.01
Section 45-49A-30.01 Official volunteer fire department; official historical society. (a) The
governing body of the City of Citronelle shall designate the volunteer fire department serving
the city and a historical society as the official volunteer fire department and the official
historical society for the purposes of this section. There is hereby created a board to be
composed of three persons, one person appointed by the official volunteer fire department,
one person appointed by the official historical society, and one person appointed by the governing
body of the city. Appointees shall serve at the pleasure of the appointing authority and vacancies
shall be filled by the appointing authority. Appointees shall serve without compensation.
(b) Twenty percent of all tax proceeds of the four percent tax paid to the City of Citronelle
pursuant to subdivision (2) of subsection (c) of Section 40-20-8, as last amended, up to a
maximum of two thousand dollars ($2,000) each per month for the...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices.
(a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b)
As used in this section, the following words and terms shall, except as otherwise provided
in this section, have the following meanings hereby ascribed to them: "the county"
means Calhoun County, Alabama; "the governing body" means the governing body of
Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing
body; "person" includes any natural person, partnership, corporation, firm, association,
trust, estate or other entity; and "business" includes all activities engaged in,
or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage,
either direct or indirect to such person; "license or privilege fee" shall not include
any sales or use tax. (c) The purposes of this section are to equalize the burden of taxation
by...
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