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2-8-99
Section 2-8-99 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit as required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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45-28A-41.20
Section 45-28A-41.20 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE APRIL 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Pursuant
to Amendment 659 to the Constitution of Alabama of 1901, now appearing as Section 104.01 of
the Official Recompilation of the Constitution of Alabama of 1901, as amended, the Gadsden
City Council shall call an authorizing referendum election regarding changing the Gadsden
City Board of Education to an elected city board of education. (b) If a majority of the qualified
electors of the municipality voting in the authorizing referendum election vote in favor of
an elected city board of education, the board shall be established as provided in this subpart
and the Legislature, as provided in Amendment 659, from time to time, by local law may provide
further for the election and operation of the Gadsden City Board of Education. The local laws
may provide for the termination of the terms of office of members of...
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45-37-150.18
Section 45-37-150.18 Referendum. If the vote on the constitutional amendment excepting bingo
from the constitutional prohibition against lotteries in Section 65 of the Constitution of
Alabama 1901, is approved by a majority of the voters casting ballots thereon in Jefferson
County, it shall not be necessary for an election to be held under this article to determine
whether the procedures of this article shall be operative in the county. If the amendment
passes statewide, but is rejected in Jefferson County, this article shall not be effective
until a favorable vote is given by the voters of the county thereon. The governing body of
Jefferson County may call and provide for holding a referendum for the purpose of determining
if this article shall become operative. The election shall be held and the officers appointed
to hold same in the manner provided by law for holding other county elections in the county
and the returns thereof tabulated and results certified as provided by law for...
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16-6G-6
Section 16-6G-6 Dyslexia therapist certification endoresement; accreditation of teacher preparation
programs; licensure and certification of teachers; professional learning. (a) The State Superintendent
of Education shall develop, and the State Board of Education shall approve, a dyslexia therapist
certification endorsement on or before December 31, 2019. (1) K-12 and early childhood teachers
who have completed an International Multisensory Structured Language Education Council endorsed
training course and have received a passing score on the Academic Language Therapy Association's
Certified Academic Language Therapy assessment, or the International Dyslexia Association's
Knowledge and Practice Examination of Effective Reading Instruction, and who hold a valid
Professional Educator Certificate shall be eligible for a dyslexia therapist endorsement.
(2) Teacher preparation programs at public colleges and universities in the state shall offer
dyslexia therapy teacher preparation courses...
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25-5-254
Section 25-5-254 Annual assessments for administration of association. (a) To the extent necessary
to secure funds for the payment of covered claims and costs of administration, the association
may levy annual assessments on members of the association at a rate not to exceed $15.00 per
$1,000.00 of security amount established by the department for the respective members. Assessments
shall be remitted to and administered by the association as provided in the bylaws. The rate
of annual assessments against members of the association may vary by duration of membership
so that the cumulative contribution rate of recently admitted members becomes the same as
previously admitted members. (b) If, at any time, the insolvency fund is not sufficient to
make the payments or reimbursements then owing, the association may levy a special assessment
on members of the association at a rate not to exceed $15.00 per $1,000.00 of security amount
established by the department for each member, but such...
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40-9-10
Section 40-9-10 Y.W.C.A. All Young Women's Christian Associations, and all real and personal
property of all Young Women's Christian Associations, and of any branch or department of same
heretofore or hereafter organized and existing in good faith in the State of Alabama, for
other than pecuniary gain and not for individual profit, when such real or personal property
shall be used by such associations, their branches or departments in and about the conducting,
maintaining, operating and carrying out of the program, work, principles, objectives and policies
of such associations, their branches or departments, in any city or county of the State of
Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses,
fees and charges of any nature whatsoever, including any privilege or excise tax heretofore
or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt,
assessment or collection of any fee, admission, service...
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40-9-9
Section 40-9-9 Y.M.C.A. All Young Men's Christian Associations and all real and personal property
of all Young Men's Christian Associations, and of any branch or department of same heretofore
or hereafter organized and existing in good faith in the State of Alabama, for other than
pecuniary gain and not for individual profit, when such real or personal property shall be
used by such associations, their branches or departments, in and about the conducting, maintaining,
operating and carrying out of the program, work, principles, objectives and policies of such
associations, their branches or departments, in any city or county of the State of Alabama,
are exempt from the payment of any and all state, county and municipal taxes, licenses, fees
and charges of any nature whatsoever, including any privilege or excise tax heretofore or
hereafter levied by the State of Alabama or any county or municipality thereof. The receipt,
assessment or collection of any fee, admission, service charge,...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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45-2-242
Section 45-2-242 Levy of tax; disposition of funds. (a) In addition to any other taxes levied
and collected in Baldwin County, there is hereby levied, and shall be collected, a one and
one-half mill ad valorem tax on all property located in Baldwin County. (b)(1) The net proceeds
of the tax herein levied shall be equally distributed among the qualified existing and subsequently
formed county volunteer, municipal fire departments, and volunteer municipal fire departments
which are qualified. A qualified department is one which is certified and incorporated and
has a Class 9 Insurance Service Office (I.S.O.) or higher rating, and which maintains such
Class 9 I.S.O. classification or better. Nonqualified departments shall become qualified by
meeting the following requirements: a. Noncertified departments shall become certified within
one year after agreeing to certification; b. A certified department shall receive a Class
9 I.S.O. rating or better within two years after seeking such...
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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
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