16-13-163
Section 16-13-163 Electors. All persons who are at the time of such election qualified electors
in the county where such election is held under the laws and Constitution of Alabama then
in existence shall be qualified electors to participate therein. (School Code 1927, §256;
Code 1940, T. 52, §249.)...
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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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17-13-7
Section 17-13-7 Persons entitled to vote; voter to certify political party preference by signing
poll list. (a) All persons who are qualified electors under the general laws of the State
of Alabama and who are also members of a political party and entitled to participate in such
primary election under the rules of the party shall be entitled to vote therein and shall
receive the official primary ballot of that political party, and no other; but every governing
body of a party shall have the right, power, and authority to fix and prescribe the political
or other qualifications of its own members and shall, in its own way, declare and determine
who shall be entitled and qualified to vote in such primary election or to be candidates therein
or to otherwise participate in such political parties and primaries. The qualifications of
electors entitled to vote in such primary election shall not necessarily be the same as the
qualifications for electors entitled to become candidates therein....
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41-18-1
Section 41-18-1 Text. Article I. Findings and Purposes. (a) The party states find that the
South has a sense of community based on common social, cultural and economic needs and fostered
by a regional tradition. There are vast potentialities for mutual improvement of each state
in the region by cooperative planning for the development, conservation and efficient utilization
of human and natural resources in a geographic area large enough to afford a high degree of
flexibility in identifying and taking maximum advantage of opportunities for healthy and beneficial
growth. The independence of each state and the special needs of subregions are recognized
and are to be safeguarded. Accordingly, the cooperation resulting from this agreement is intended
to assist the states in meeting their own problems by enhancing their abilities to recognize
and analyze regional opportunities and take account of regional influences in planning and
implementing their public policies. (b) The purposes of...
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16-13-189
Section 16-13-189 Electors. Where the election is for the entire county, all persons who are
at the time of such election qualified electors of the county, or where the election is held
for a school tax district all persons who at the time of such district election are qualified
electors of the district and reside in such district shall be qualified electors to participate
therein. Any person who participates in any such election or any person who votes in any such
election without being so qualified shall upon conviction be fined not over $500.00. (School
Code 1927, §291; Code 1940, T. 52, §274.)...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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45-41-141.14
Section 45-41-141.14 Qualification of voters. All persons who, at the time of any special election
held under and pursuant to this part, are qualified electors of the district in which such
special election is to be held and reside in such district shall be qualified electors to
participate therein. (Act 89-390, p. 747, §15.)...
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12-2-1
Section 12-2-1 Composition of court; election and terms of office of justices. (a) The Supreme
Court, except as otherwise provided, shall consist of a chief justice and eight associate
justices, who shall be elected by the qualified electors of the state at the general elections
as provided by law for the election of members of the House of Representatives in Congress
and who shall hold their offices for the term of six years from the first Monday after the
second Tuesday in January next succeeding their election and until their successors are elected
and qualified. Subject to the provisions of the Constitution respecting filling of vacancies
in judicial offices, members of the Supreme Court shall be elected as follows: The Chief Justice
and three associate justices shall be elected at the general election in November, 1976, two
associate justices shall be elected at the general election in November, 1978, and three associate
justices shall be elected at the general election in...
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45-35A-57
Section 45-35A-57 Ad valorem taxation on property. (a)(1) Pursuant to Section 216 of the Constitution
of Alabama of 1901, as amended, the City of Dothan currently levies ad valorem taxes on property
situated therein at the rate of one-half of one percent (5 mills) of the assessed value of
such property, which tax revenues are authorized to be used for general municipal purposes.
(2) Pursuant to Amendment 373(f) of the Constitution of Alabama of 1901, now appearing as
Section 217(f) of the Official Recompilation of the Constitution of Alabama of 1901, as amended,
the governing body of the City of Dothan has duly proposed, after a public hearing on such
proposal, that the City Council of Dothan be authorized to increase the rate at which the
City of Dothan's municipal ad valorem taxes are levied on property situated therein by up
to an additional one and one-half percent (15 mills) of the assessed value of such property,
and has further proposed that such additional net ad valorem tax...
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45-13-20
Section 45-13-20 Municipal option election for legalization of sale and distribution of alcoholic
beverages. (a)(1) The Legislature of Alabama is cognizant of "Opinion of the Justices
No. 376," issued April 9, 2002, which states that a local bill for Cherokee County "purporting
to allow by local law the creation of a traffic in alcohol that does not presently exist in
smaller municipalities in Cherokee County, does not fit within the ambit of the last paragraph
of Section 104 permitting the Legislature to pass local laws regulating or prohibiting such
traffic." The effect of this Opinion of the Justices is to greatly limit situations in
which local laws may be enacted regarding alcoholic beverages. This opinion was, in part,
based upon a determination that, "Generally, 'regulate' implies the exercise of control
over something that already exists." While respecting the constitutional authority granted
to the Alabama Supreme Court to interpret the Constitution of Alabama of 1901, this...
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