|
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-8-3.htm - 3K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement
System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently
is employed by the county or other entities set forth in subdivision (20) and is making employee
contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other
dates as set forth in Exhibit A, which is maintained in the office of the pension board, a
form of benefit differing in time, period, or manner of payment from a specific benefit provided
under the plan but having the same value when computed using the mortality tables, the interest
rate, and any other assumptions last adopted by the pension board, which assumptions shall
clearly preclude any discretion in the determination of the amount of a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-123.01.htm - 27K - Match Info - Similar pages
25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except as hereinafter
provided and subject to the provisions of Section 25-4-54, every employer shall pay contributions,
or payments in lieu of contributions, equal to the percentages of wages payable or paid as
hereinafter set out, with respect to employment by him. (1) With respect to employment during
calendar years after December 31, 1975, every employer who has been liable to the provisions
of this chapter during a period of time sufficient to have his rate of contribution determined
under the experience rating provisions of Section 25-4-54 shall pay contributions at the rate
prescribed thereby. (2) With respect to employment after December 31, 1975, every employer
who has not been liable to the provisions of this chapter for a sufficient length of time
to have his rate determined under the experience rating provisions of Section 25-4-54 shall
pay contributions at the rate of 2.70 percent of such wages...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-51.htm - 33K - Match Info - Similar pages
40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-48-70.17
Section 45-48-70.17 Annual budgets. It shall be the duty of the commission at some session
in September of each calendar year, or not later than their first session in October following,
to prepare and adopt an estimate of the income of the county for the fiscal year beginning
on October first of the current calendar year, for all public funds under their supervision
and control; and to estimate for the same fiscal year the expense of operations, and to appropriate
for the various purposes the respective amounts that are to be used for each of such purposes.
Provided, the appropriations so made shall not exceed the estimated total income of the county
available for appropriations. It shall be the duty of every county official who is authorized
by law to purchase supplies for the use of his or her office, to prepare and submit to the
commission at or before the session of the commission at which the county budget is adopted,
an estimate of the amount necessary to be spent by him or her...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-70.17.htm - 1K - Match Info - Similar pages
29-5A-45
Section 29-5A-45 Estimate of amount of money involved under provisions of certain bills. (a)
Every general bill creating, eliminating, or affecting in any way a state or local program,
service, function, or revenue source and which thereby requires the expenditure of county
or municipal funds or thereby decreases or increases revenue collections by any county or
municipality, before any vote is taken thereon in the Senate or House of Representatives,
shall have endorsed thereon or attached thereto an estimate made by the Fiscal Division of
the amount of money involved therein, and the anticipated increase in county or municipal
spending or the decrease in county or municipal revenue collections under the bill. In the
event that insufficient data is available to formulate an estimate of the amount of money
involved therein, the division shall note that fact on such endorsement or attachment which
shall constitute compliance herewith. (b) A fiscal note provided under this section shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-5A-45.htm - 2K - Match Info - Similar pages
16-13-144
Section 16-13-144 Prohibition and penalty for exceeding budget; waiver of penalty. (a) No local
board of education shall spend or obligate itself to spend more money in any fiscal year than
the estimate of income available to that board of education for that year, plus balances on
hand at the beginning of the fiscal year, which estimate shall be approved by the State Superintendent
of Education, if the excess expenditure or excess obligation to spend results in a deficit
for that fiscal year, except as provided in Section 16-13-145. The estimate of income shall
include estimates of income from revenue receipts from all sources and estimates of nonrevenue
receipts from all sources, but excluding all funds derived from loans other than loans obtained
by the issuance of school warrants authorized by the laws of the state. This section shall
not apply to any fiscal year where there is proration of education funds going to local boards
of education. No funds shall be transferred by any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-144.htm - 2K - Match Info - Similar pages
45-21-130.09
Section 45-21-130.09 Requisition for expenditure of funds; appropriation by commission. The
authority of the county engineer shall be limited to the expenditure of such funds for the
purpose of construction, maintenance, or repairs of public roads, bridges, and ferries of
Crenshaw County as may be set aside and appropriated by the county commission, as hereinafter
provided. It shall be the duty of the county commission at some meeting in September of each
calendar year or not later than the first meeting in October following by order or resolution
spread upon the minutes, to fix and determine the amount of funds which will be available
for the purpose of building, maintaining, and constructing public roads, bridges, and ferries
of Crenshaw County for the current fiscal year, beginning on October 1st, which amount, other
than the salary of the county engineer and his or her necessary expenses, shall not be exceeded
by him or her in building, maintaining, and constructing public roads,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-130.09.htm - 2K - Match Info - Similar pages
|